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Claire Arritola focuses her practice on U.S. federal income tax matters, with a focus on corporate and partnership transactions. She assists private equity funds, private and public companies, REITs, individuals and tax-exempt organizations. Claire also provides advice and assistance to organizations seeking to obtain or maintain their tax exempt status on the IRS application process, corporate governance issues, unrelated trade or business income issues, and joint ventures.

Political activities of charities and other types of exempt organizations frequently rise in prominence in presidential election years.  Not only is the IRS sensitive to political activities in a presidential
Continue Reading Section 501(c)(3) Organization Prohibited Political Activities

The Tax Cuts and Jobs Act included a provision increasing taxes on tax-exempt organizations. New Internal Revenue Code Section 512(a)(7) required that tax-exempt organizations include in computing unrelated business taxable
Continue Reading 2019 Tax Act Effects on Tax-Exempt Organizations; Required Section 501(c)(4) Notices