Alston & Bird Tax Blog

Jacob Kaplan

About Jacob Kaplan

Jake Kaplan is an associate in the firm’s Wealth Planning and Exempt Organizations Group. He focuses his practice in the areas of federal taxation, exempt organizations and estate planning.

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Crystal Ball Gazing for the Federal Estate and Gift Tax After 2020 – Should I Act Now?

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Death and taxes may be certainties, but the fate of the estate and gift tax after this election is far from it. Our Wealth Planning Team asks the questions that need asking to help you decide how to plan for the future. How can you cut through the noise and make the right decision?Will the exemptions survive the 2020 elections?Is now the time to act? Read the full advisory here. [...]Read more

What is the best way for a tax-exempt organization to engage in lobbying?

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Tax-exempt organizations under § 501(c)(3) of the Internal Revenue Code face strict rules about regulating lobbying activities.  Breaking these rules can result in severe consequences such as loss of tax-exempt status and excise tax penalties.  For those § 501(c)(3) organizations that wish to expand their operations to encompass lobbying activities, two primary options exist.

Create and Operate an Affiliated § 501(c)(4) organization

Unlike § 501(c)(3) organizations, § 501(c)(4) organizations may engage in unlimited lobbying activities with the caveat that the § 501(c)(4)’s primary [...]Read more