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Index/Topics/Tax-Exemption and Reporting Rules

Tax-Exemption and Reporting Rules

The tax-exemption and reporting rules applied by the Internal Revenue Service to educational institutions.

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Jan 12, 2026
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What are common data-sharing agreements between ICE and other federal agencies and how have courts evaluated their legality?

Common data-sharing agreements with U.S. Immigration and Customs Enforcement (ICE) typically let ICE access biographical and contact data from other agencies—most prominently Medicaid records from HHS...

Jan 30, 2026
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How should tax preparers reconcile Code Y on Form 1099‑R with partial QCDs or multi‑account donors?

Tax preparers must treat Code Y as a helpful but not definitive signal: when present it flags a distribution the custodian is identifying as a Qualified Charitable Distribution (QCD), and when absent ...