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Taxing Volunteer Officers and Other Surprising Results of the New Excise Tax on Compensation (IRC Section 4960)

Tuesday, April 30, 2019 12:30 PM to 1:30 PM
Boston Bar Association - 16 Beacon Street, Boston, MA

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The Tax Cuts and Jobs Act added Section 4960 to the Internal Revenue Code.  This panel will provide an overview of this new excise tax on executive compensation and “excess” parachute payments.  It will also cover the unexpected breadth of the new law, especially as it concerns tax-exempt organizations, their for-profit and nonprofit affiliates, and religious organizations.

Sharon Lincoln advises nonprofit entities on the wide range of issues related to their tax-exempt status, including formation, funding, governance, executive compensation (including deferred compensation), regulatory compliance, restructuring, international grant making, lobbying, unrelated business income, and mergers and acquisitions. In addition, she assists clients in matters directly involving the Internal Revenue Service, the Massachusetts Attorney General’s Office, and the Massachusetts Department of Revenue, including audits, appeals and ruling requests.
Sharon also assists clients with planning and structuring new social ventures. To that end, she keeps track of developments that affect social entrepreneurs, including guidance regarding benefit corporations and other "hybrid" entities.

Sponsoring Section/Committee(s):




Carolyn Barrett


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