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UPDATE: Exempt Organizations Filing Deadline Extended Until July 15, 2020

Client Alert

In a recent announcement, the IRS has expanded the deadline for any taxpayers, whether individuals, trusts, estates, corporations, and other non-corporate tax filers, where a filing or payment deadline falls on or after April 1, 2020 and before July 15, 2020. These taxpayers now have until July 15, 2020 to file and pay any federal income tax that is generally due on April 15. The IRS will not assess any late-filing penalty, late-payment penalty, or interest. 

While the extension to July 15, 2020 is automatic, any extension beyond July 15, 2020 requires the taxpayer or business to request an extension to file with the IRS. 

IRS Filing and Payment Deadlines Questions and Answers 

The IRS has provided a filing and payment deadlines Q&A section on its website to assist taxpayers in understanding which returns, and payments have been extended and which have not been extended. Those questions and answers are located at https://www.irs.gov/newsroom/filing-and-payment-deadlines-questions-and-answers

For additional questions related to the tax exempt organizations, please contact BMD Tax Law Attorney Tracy Albanese at tlalbanese@bmdllc.com or (330) 253-9195.


Florida Super Lawyers® Recognizes Brennan Manna Diamond Attorneys to the 2026 Lists

BRENNAN, MANNA & DIAMOND is proud to announce that three of our attorneys have been designated to the 2026 Florida Super Lawyers® and Florida Rising Stars® lists. Super Lawyers is based on multiple categories of independent research and peer evaluation to identify outstanding lawyers.

Supreme Court Clears Path for TPS Terminations: What Employers Need to Know

The U.S. Supreme Court's June 25, 2026 decision in Mullin v. Doe and Trump v. Miot removed legal obstacles that had delayed the termination of Temporary Protected Status (TPS) for Haiti and Syria. The ruling also reinforces the administration's authority to terminate other TPS designations currently under review. Employers should immediately identify workers whose employment authorization is tied to affected TPS programs, review Form I-9 records, and prepare for forthcoming USCIS guidance before taking any employment action.

The Risks of Outsourcing Medical Billing and the Importance of State-Law Compliance

Offshoring medical billing and other administrative functions can reduce costs, but it also raises significant compliance, operational, and contractual risks. Although HIPAA does not explicitly prohibit protected health information from being accessed or stored outside the United States, healthcare providers and their vendors remain responsible for safeguarding patient information and complying with state-specific restrictions that may limit or prohibit offshore subcontracting.

Risks of Using AI-Generated, Implied Celebrity Endorsements in Advertising

Businesses using AI-generated celebrity images, videos, or voice simulations in advertising may face significant legal risks if the content falsely implies an endorsement, affiliation, or sponsorship. This article discusses potential exposure under false advertising, right of publicity, consumer protection, and professional conduct laws, and explains why disclaimers may not be enough to avoid liability.

CMS Requires Providers to Use an Updated Advance Beneficiary Notice (ABN) Form by May 12, 2026

CMS has released an updated Advance Beneficiary Notice of Noncoverage (ABN), Form CMS-R-131, that all providers and suppliers must begin using by May 12, 2026. The revised form includes clearer language and formatting updates intended to improve patient understanding and compliance.