IRS, Treasury Eyeing Schools’ Tax-Exempt Status

Consider writing about:

A proposed rule released on Sept. 3 by the Internal Revenue Service and the U.S. Department of the Treasury involving private educational institutions’ federal tax-exempt status; rationale for this move by the Trump administration; whether specific schools are being targeted; potential timeline for the proposed rule’s implementation; what schools should be doing now in an effort to protect their tax-exempt status.

Related information:

https://home.treasury.gov/news/press-releases/sb0621

https://www.npr.org/2026/09/03/g-s1-141882/trump-tax-exempt-status-schools

Data Center Construction Trends: What to Know

Consider writing about:

Noteworthy developments involving data center construction. Among the topics to choose from: common objections from nearby property owners; basis for property owner complaints; trends involving real estate values in neighborhoods where data centers have been completed or are slated or being built (plus: related disclosure obligations on the part of property owners, or due diligence steps on the part of would-be buyers); new or accelerating demands by local legislators; evolving compliance requirements; how developers can best prepare for, or respond to, objections to data center construction plans; when to consider modifications to plans; contractual or project issues in case of a desire for design modifications or a new location; additional issues for existing or would-be investors.

Where Are Vacancy Taxes Finding a Home?

Consider writing about:

New developments or emerging trends involving the use of vacancy taxes; common concerns or goals driving the imposition of vacancy taxes; where such taxes have been implemented and how they are performing; lawsuits filed over vacancy taxes; related rulings; where vacancy taxes are either gaining ground or, conversely, falling out of favor; enforcement mechanisms and potential penalties under such tax regimes; how commercial or residential property owners might challenge vacancy taxes, or, failing that, how they can manage related costs and compliance.

Related information:

https://www.sfchronicle.com/politics/article/san-francisco-vacancy-tax-ruling-22427983.php

Second-Home Tax Developments Worth Noting

Consider writing about:

The latest developments involving taxation of second homes; status of such tax plans in New York City, Washington, D.C., and elsewhere; comparison between the various tax plans; rationale for these types of taxes; what property owners or prospective buyers should know about lawsuits or rulings regarding recently implemented or seriously considered tax proposals of this type.