“Synagogues and nonprofits become eligible for grants to upgrade energy efficiency in the new infrastructure bill”

“Synagogues and nonprofits become eligible for grants to upgrade energy efficiency in the new infrastructure bill” The Forward reports on provisions in the infrastructure bill signed by President Biden on November 15 that will allow houses of worship and nonprofits to apply for grants to increase the energy efficiency of their buildings. Read more here. h/t Religion Clause here.

“How to Determine Whether or Not You Pay the ‘Parking Lot Tax'”

“How to Determine Whether or Not You Pay the ‘Parking Lot Tax’: An update on the taxation of qualified transportation fringe benefits” The 2017 Tax Cuts and Jobs Act included a provision that requires charities to treat transportation benefits as unrelated business income. The I.R.S. issued long-awaited guidance on that provision in Notice 2018-99. ChurchLaw&Tax has an overview here.