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Dentons lawyers named in Who’s Who Legal Thought Leaders: Global Elite 2019 guide
Dentons is proud to congratulate six of our lawyers who have been recognised by Who’s Who Legal in its Thought Leaders: Global Elite 2019 guide.
With all the changes and announcements in 2018, our Eurozone Hub has collated the following supervisory outlook for 2019 as a non-exhaustive “Playbook” for Banking Union Supervised Institutions and other regulated market participants already based in or otherwise relocating to the EU and/or the Eurozone.
Canada Federal Budget 2019
In the wake of the release of the much-anticipated 2019 Federal Budget, members of Dentons’ Tax group, together with a team at Wolters Kluwer, have prepared a Special Report which provides a detailed analysis and concise summary of the changes featured in the Budget.
Global tax guide to doing business in... 2019
Our Global tax guide to doing business in… highlights the complexities of corporate tax systems in 28 countries across Africa, the Americas, Asia Pacific, Australia and Europe.
US Policy Scan 2019
In Policy Scan 2019, Dentons' US Public Policy team's annual analysis of the legislative and political landscape, we take a close look at the issues, questions and conflicts that will dominate the dialogue on Capitol Hill and in the White House over the coming year.
Starting your career as a student at Dentons exposes you to a world of experience and opportunities
With 175 locations in 78 countries, Dentons is home to top-tier talent that is found at the intersection of geography, industry knowledge and substantive legal experience. Working with Dentons, you will have the opportunity to learn from the best lawyers in the industry at the largest law firm in the world.
The Legal 500 EMEA 2019 recognizes over 130 Dentons lawyers
The 2019 edition of The Legal 500 Europe, Middle East and Africa has recognized 133 Dentons lawyers, of which 89 have been included in the elite “Leading Lawyers” list, while 44 are listed as “Next Generation Lawyers”.
Dentons launches Market Insights publication: “Digital Transformation and the Digital Consumer”
Dentons, the world’s largest law firm, has launched a new Market Insights publication entitled “Digital Transformation and the Digital Consumer”, which examines the legal implications of the online economy.
Dentons ranks across 68 tables securing 109 individual and 43 practice rankings in Chambers USA
Global law firm Dentons earned 109 individual and 43 practice rankings - a 20% increase over last year - in the most recent edition of Chamber USA.
Earlier this month, the US Internal Revenue Service (IRS) released its long-awaited temporary regulatory framework implementing the new statutory notification requirements placed on 501(c)(4) nonprofit organizations by the Protecting Americans from Tax Hikes (PATH) Act of 2015. This new legal framework, contained in Revenue Procedure 2016-41, will require nonprofit social welfare organizations to file a public notification form with the IRS within 60 days of formation that indicates their intention to operate under Section 501(c)(4) of the Internal Revenue Code. Failure to comply with this new obligation could place at risk the nonprofit status of social welfare entities, and likewise subject the organization, its officers and its directors to substantial financial penalties.
Under the IRS' new regulatory framework, nearly all recently-established 501(c)(4) organizations operating in the United States will be required to complete and file a new Form 8976 through the agency's newly established Electronic Notice Registration System. All nonprofit social welfare entities formed on or after the publication of the Revenue Procedure on July 8, 2016, will be required to complete and file Form 8976 within 60 days of their date of organization. For incorporated nonprofit entities, the date of organization is considered the date on which a nonprofit's charter or articles of incorporation are approved by an appropriate state regulatory agency. For unincorporated 501(c)(4) entities, the date of organization is considered the date on which a nonprofit's charter or articles of association are adopted.
For 501(c)(4) nonprofits formed prior to the release of the July 8 Revenue Procedure, compliance with the new Form 8976 filing obligation will be required by September 6, 2016, unless one of two statutory exemptions apply. The first such exemption is for social welfare organizations that filed a Form 1024 application for recognition of tax-exempt status with the IRS on or before July 8, 2016. The second such exemption from filing the new Form 8976 is for 501(c)(4)s that have filed at least one Form 990, Form 990-EZ or Form 990-N on or before July 8, 2016.
Nonprofits submitting a Form 8976 to the IRS will first be required to create an online user account in the Electronic Notice Registration System. This account must be tied to the organization itself and a responsible individual for the covered 501(c)(4). The online form itself will require reporting nonprofits to submit a wide range of basic organizational information, including:
At the time of submission, a mandatory user fee of US$50 will also be required for filing nonprofits.
Following the submission, the IRS will process the notification, send a receipt confirming payment of the user fee and send a formal acknowledgement of filing to the organization's responsible party. 501(c)(4)s participating in this system should note that this acknowledgement letter will in no way function as a formal recognition of the organization's tax-exempt status, nor will it alleviate the need for the organization to file a Form 990, 990-EZ or 990-N annual information return. A social welfare organization seeking official IRS recognition of its tax-exempt status, or requiring assistance with its end-of-year information returns, should still proceed under the standard regulatory regimes in place since before the passage of the PATH Act.
Dentons' Public and Political Law teams are available to assist 501(c)(4) entities across the country with these existing compliance obligations, as well as with adhering to the notification requirements recently announced by the IRS.