by Deborah Zaccaro Hoffman

When involved in cases utilizing a Guardian ad Litem (or “GAL”), it is very important as a parent to work with this individual as effectively as possible to help ensure that the child’s needs are being met and their rights are fully protected throughout the ordeal.

By Larissa Martin

The IRS has released a new form that tax-exempt organizations will use to request determinations (other than initial exemption applications) about their tax-exempt status. In addition to foundation status issues, organizations will use Form 8940, Request for Miscellaneous Determination, to obtain advance approval of certain activities and exemption from Form 990 filing requirements.