Lawyers / Professionals

Milton Cerny

Additional Publications

• "IRS Issues Final Regulations on Form 990," McGuireWoods News, October 11, 2011
• "Open Letter to President Obama and Congressional Leaders," EO Tax Journal, September 8, 2011
• "IRS Publishes New Form for Tax-Exempt Organization Determinations," McGuireWoods News, August 18, 2011
• "Tax-Exempt Bond Compliance Reporting Given a Mixed Grade by IRS," McGuireWoods News, July 18, 2011
• "Tax-Exempt Bond Compliance Reporting Given a Mixed Grade by IRS," McGuireWoods News, July 18, 2011
• "IRS Issues Guidance on Tax-Exempt Hospitals to Meet CHNA Requirements," McGuireWoods News, July 12, 2011
• "IRS Suspends for Further Study Contributions to 501(c)(4) Organizations," McGuireWoods News, July 7, 2011
• "Is Your Tax-Exempt Status in Jeopardy?" McGuireWoods News, June 21, 2011
• "Additional Requests for Guidance from IRS on Accountable Care Organizations," McGuireWoods News, June 15, 2011
• "Cat Lady Beats IRS," McGuireWoods News, June 14, 2011
• "IRS Moves to Tax Contributions to 501(c)(4) Groups Active in Politics," McGuireWoods News, June 9, 2011
• "More Guidance on Accountable Care Organizations Needed From IRS," McGuireWoods News, June 6, 2011
• "CBO Study Examines Options for Charitable Giving and Tax Consequences," McGuireWoods News, May 27, 2011
• "What You Need to Know About the CMS Pioneer ACO Model," McGuireWoods News, May 23, 2011
• "Is Congress Tipping Its Hand on the Future of Charities and Charitable Deductions?," McGuireWoods News, May 11, 2011
• "IRS Hot Button Issues Put Exempt Organizations at Risk for Penalties," McGuireWoods News, May 9, 2011
• "Hospital Associations Request Withdrawal of Schedule H," McGuireWoods News, April 26, 2011
• "IRS Releases List of "Dirty Dozen" Tax Scams," McGuireWoods News, April 13, 2011
• "IRS Provides Opportunity for Tax-Exempt ACOs," McGuireWoods News, April 5, 2011
• "Agencies Release Proposed Rules On ACOs - 7 Key Components to Consider," McGuireWoods News, April 5, 2011
• "New Incentives and Reporting Requirements for Tax-exempt Organizations," McGuireWoods News, March 30, 2011
• "COF Proposes Legislative Agenda for Philanthropy for 112th Congress," McGuireWoods News, March 16, 2011
• "IRS Issues First Guidance on Exempt Health Insurance Entities ," McGuireWoods News, March 15, 2011
• "IRS Advises on Helping Japanese Disaster Victims," McGuireWoods News, March 14, 2011
• "Foundation Management Survey Reveals Governance and Expenses of Foundation Boards," McGuireWoods News, March 7, 2011
• "IRS Offers Three-Month Filing Extension of Form 990 for Exempt Hospital Entities ," McGuireWoods News, February 28, 2011
• "2010 Federal Tax Filing Requirements for Tax-Exempt Organizations," McGuireWoods News, February 16, 2011
• "Debate Continues Over Spending Rates of College and University Endowments," McGuireWoods News, February 14, 2011
• "Commentary on Egypt," EO Tax Journal, February 14, 2011
• Interview, "How Nonprofit Hospitals Must Prepare for IRS Changes," HealthLeaders Media, January 31, 2011
• "Nonprofit Health Lawyers Present Unique Approach To Section 501(r)," McGuireWoods News, January 27, 2011
• "Technology Transfer To The Rescue," McGuireWoods News, January 26, 2011
• "Treasury Considering More Categories of Health Providers to List of Tax-exempt Organizations," McGuireWoods News, January 25, 2011
• "An Awakening Giant: China and the New Civil Society," The Exempt Organization Tax Review, January 2011
• "In Santa's Workshop: Congress Extends EO Expiring Tax Provisions," McGuireWoods News, December 28, 2010
• "The IRS Christmas Letter for the Year 2010," McGuireWoods News, December 22, 2010
• "IRS Publishes Tax Guidance Plan for Tax-Exempt Organizations," McGuireWoods News, December 9, 2010
• "Health Reform: Is the Hospital Industry Misapplying Congressional Intent?" McGuireWoods News, October 11, 2010
• "IRS Addresses Hospital Concerns Regarding Section 501(r)," McGuireWoods News, October 6, 2010
• "International Charitable Giving and Estate Planning ," McGuireWoods News, June 23, 2010
• "IRS National Research Project Includes Exempt Organizations," McGuireWoods News, June 22, 2010
• "Citizens United Changed Landscape: May Produce Some Landmines For Nonprofit Organizations," LawForChange.org, May 26, 2010
• "Election Season Guide for Nonprofits After Citizens United," McGuireWoods News, May 20, 2010
• "IRS Releases Interim Report on College and University Questionnaire," McGuireWoods News, May 14, 2010
• "Charitable Giving and Disaster Relief Efforts in Response to the Haitian and Chilean Earthquakes," Co-authored with Adam Damerow, The Exempt Organizations Tax Review, May 2010
• "Deadline Nears for 2009 Deductions of Earthquake Donations," McGuireWoods News, April 7, 2010
• "Nonprofit Hospitals in Need of an Aspirin - New Healthcare Legislation," McGuireWoods News, April 2, 2010
• "Citizens United Spawns New Nonprofit Legislation Initiatives," McGuireWoods News, March 23, 2010
• "New IRS Form 990 Stresses Compliance," McGuireWoods News, March 10, 2010
• "An Open Letter to President Obama and Senator McConnell," EO Tax Today, March 5, 2010
• "IRS Attention on Exempt Organizations in 2010," McGuireWoods News, March 5, 2010
• "Government Accountability Office Releases Study on College and University Endowments," McGuireWoods News, February 26, 2010
• "Citizens United Changed Landscape: May Produce Some Landmines For Nonprofit Organizations," McGuireWoods News, February 10, 2010
• "IRS Starts University Audits," McGuireWoods News, January 29, 2010
• "Haitian Disaster Relief," McGuireWoods News, January 19, 2010
• "TSUNAMI: NGO Response: Now and the Future," Exempt Organizations Tax Review, February 2005
• "Technology Transfer: The New Economy," Exempt Organizations Tax Review, January 2005
• "Politics and the Pulpit," American United for Separation of Church and State, September 2004 Tax Notes
• "Playing by the Rules," September 2004 (Published October 1998) Handbook on Voter Participation and Education Work for 501(c)(3) Organizations
• "U.S. Issues Guidance on Apportionment of Charitable Contributions to U.S.-Source Income," Tax Notes International, August 2004
• "Russia: A Virtual Democracy?" Exempt Organizations Tax Review, August 2004
• "India: Great Potential and Promise," Exempt Organizations Tax Review, February 2004
• "Russia In Transition," Exempt Organizations Tax Review, September 2003
• "The CEELI Institute Looks to the Future: Entering a New Stage of Law Reform," Exempt Organizations Tax Review, August 2003
• "Traps for the Unwary: Bequests to Foreign Charities," Exempt Organizations Tax Review, July 2003
• "Civil Society: Non Profit Organization in a Market Economy" SVU Conference, June 2003
• "What Has Treasury Wrought," Rebuilding Iraq; Exempt Organizations Tax Review, May 2003
• "Babylon Revisited: Recovery of Iraq Antiquities," Exempt Organizations Tax Review, June 2003
• "Global Advocacy: The Building of Civil Society Through NGOs, Democracy: Rights, Theories and Practices," Urban Institute Winter 2001
• "Environmental Protection: The Relationship With Human Rights," "Private Foundation Grants to Public Charities Engaged in Advocacy on Environmental Issues," Exempt Organizations Tax Review, December 1999
• "Taxation and Transition: Nonprofits in a Market Economy," Tax Notes International, September 1999
• "IRS Intermediate Sanctions: How They Will Impact Colleges and Universities," The Journal of College and University Law, Spring 1999
• Two-part Series: "The Heart of Europe - Government Seeks a New Role in the Emerging Civil Society," (Central Europe); Eurasia Civil Society: A New Approach as East Meets West (/Russia and the Nations of the former Soviet Union), Tax Notes International, September 1998 and December 1998
• "Micro Credit Lending in South Africa," Exempt Organization Tax Review, May 1998
• "Case Studies Illustrate New and Creative Uses of Program Related Investments," Journal of Taxation of Exempt Organizations, October 1997
• "U.S. Taxation of Compensation for Deprivation of Rights: Justice Taxes Would Be Justice Denied," Tax Notes International, December 1996
• "Advising Charities in Avoiding the Pitfalls on Political Activity," Exempt Organizations, October 1996
• "Museums As International Fundraiser: Tax Incentives for Gifts of Exhibits and Cash Including Cross Border Aspects; Regulation of Fundraising," Exempt Organizations Tax Review, March 1996
• "How Congress Can Help Charities Raise More Money," The Chronicle of Philanthropy, March 1995
• "IRS Prepares Final Examination Guidelines for Colleges and Universities," Journal of Taxation, May 1993
• "Your Day in Court: Actions, Options and Strategies During the Audit and/or Appeal," New York University, 21st Conference on Charitable Organizations, May 1993 (Matthew Bender Publisher)
• "Tax-Exempt Organizations: It's Been a Memorable 20 Years," Special Report (20th Anniversary Issue), Tax Notes, November 1992