Non-Profit

IRS Issues Proposed Regulations for Tax on Nonprofit Executive Compensation

by Robert S. Kaplan (LAW '06) and Jay A. Dorsch

The Internal Revenue Service has issued proposed regulations describing the rules regarding the 21 percent excise tax on compensation over $1 million and excess parachute payments paid by tax-exempt organizations to certain covered employees. The proposed regulations affect certain tax-exempt organizations, government entities, and certain entities that are treated as related to those organizations.

The New Corporate Social Activism

by Tom C.W. Lin and Beckie Schatschneider

Temple Law Professor Tom C.W. Lin explores the rise of corporate social activism as a channel for advocacy on some of the most pressing social issues of our time.

A Conversation with Jon Smollen, Temple Law Practice Professor and Director, Temple Center for Compliance and Ethics

by Jon Smollen (Temple Law Professor), The Editors and Beckie Schatschneider

This is the first in what we hope will become a regular series of interviews with members of the Temple business law community about their work, the business law community, and business law practice generally. Jon Smollen directs Temple’s Center for Compliance and Ethics (CCE), and recently sat down with The 10-Q’s editors to talk