The Nonprofit Counsel 2016 Summaries

January 2016

  • Alumni Association's Fundraising Event Held Unrelated Business [PLR 201544025]

  • Exemption Denied, With Recreational Therapy Deemed Inherently Commercial [GameHearts v. Commissioner]

  • Organization Used for Accountant's Tax Fraud Has Exemption Revoked [PLR 201544028]

  • Exempt Organization Loses Disclosure Fight Over Dueling Determination Letters [Anonymous v. Commissioner]

  • Trust's Charitable Deduction for Gift of Appreciated Property Ruled Based on Fair Market Value [Green v. United States]

  • Foundation, Founder Held Liable for Taxes for Legislative Activities [Parks v. Commissioner]

  • IRS on Gifts Deductible as Business Expenses [CCAM 201543013]

  • Effective Educational Program Undermined by Inurement, Commerciality Doctrines [PLR 201548025]

  • Circling Back: A Look at a PLR Reclassifying an HMO [PLR 201538027]

  • Other Recent IRS Private Letter Rulings [201539032, 201543019, 201545029]Ot


February 2016

  • Congress Passes Massive Tax, Spending Bill

  • IRS Issues Positive First-Year Report on Streamlined Application for Recognition of Exemption

  • Organization Feeding Hungry Denied Exemption on Inurement, Commerciality Grounds [PLR 201548021]

  • CRS Issues Report on College, University Endowments

  • Tax Court Disallows Deductions for Golf Course Easement Gifts [Atkinson v. Commissioner]

  • Senate Finance Committee Investigating Small Museums

  • Higher Penalties on Donors Ruled "Proper" Despite Being IRS's Alternative Position on Examination [Legg v. Commissioner]

  • Opposition to Proposed Substantiation Alternative Regulations Mounts

  • JCT Computes Tax Expenditures for FY 2015-2019; Charitable Deduction is Ninth Largest [JCX-141-15]


March 2016

  • IRS Jettisons Proposed Regulations That Would Have Implemented Exception to Gift Substantiation Requirement

  • IRS Extends Notification Date for Social Welfare Organizations [Notice 2016-09]

  • NFI Type III Supporting Organizations Payout Regs Issued in Final Form [T.D. 9746]

  • Concept of Corporation Held to Embrace Nonprofit Ones [Maimonides Medical Center v. United States]

  • Organization Ruled Not Exempt Social Club on (Dubious) Grounds of Private Inurement [PLR 201551010]

  • Organization Loses Exemption as Title-Holding Company for Two Reasons, One of Which is Correct [PLR 201552033]

  • More 990 Schedule B Litigation [Americans for Prosperity Foundation v. Harris]

  • VEBA Permitted to Terminate, Distribute Assets to Charities [PLR 201545026]

  • IRS Issues Procedural Rules for 2016 [Rev. Procs. 2016-1 - 5, 8, 10]

  • National Taxpayer Advocate Continues Campaign Against Streamlined Application

  • Private Foundation's Involvement in Low-Income Housing Project Found Not to Result in Unrelated Business Income or be Excess Business Holding [PLR 201603032]


April 2016

  • Another Round of Supporting Organizations Regs Issued [REG-118867-10]

  • Treasury, IRS Issue Update to 2015-2016 Priority Guidance Plan

  • Alliance of Health Care Plan Employers Denied Exemption as Business League [PLR 201605020]

  • Exempt Cemetery Entity Ruled Able to Contribute Property to Charity [PLR 201605019]

  • IRS Declines to Aid Alcohol Drinkers in Dry County [PLR 201605021]

  • Appellate Court Hands Valuation Victory to Easement Donor [Palmer Ranch Holding Ltd. v. Commissioner]

  • Administration's FY 2017 Budget Submission Includes Nonprofit Law Proposals

  • Easement Contribution Deduction Lost for Failute to Attach Appraisal to Tax Return [Gemperle v. Commissioner]

  • Proposed Regulations Address Definition of Political Subdivision [REG-129067-15]

  • Transition Relief Extended to Tuition Programs [Notice 2016-13]

  • Recent IRS Private Letter Rulings [PLRs 201604018, 201609006, 201609008]


May 2016

  • Sixth Circuit Excoriates IRS in Tea Party Class Action Litigation [United States v. NorCal Tea Party Patriots]

  • IRS Announces New Procedure for Modification of Exempt Status [TEGE-04-0216-0003]

  • Easement Deed of No Help in Meeting Gift Substantiation Rules [French v. Commissioner]

  • Conservation Easement Deduction Fails Because of Delayed Recordation [Mecox Partners, LP v. United States]

  • IRS Finding That Entities Are Not Providing Insurance, Thus Are Not Exempt [PLRs 201609008, 201613016]

  • Other Recent IRS Private Letter Rulings [201610022, 201610026, 201611002, 201612014, 201613015]

  • IRS Advises as to Recordkeeping When Claiming Charitable Deductions [IR-2016-50]

  • New Statistics on Public Charities [Winter 2016 SOI]

  • Conflicts of Interest in Museum Context

  • Wounded Warrior Project Takes PR Hit


June 2016

  • Corporation Ruled Unable to Deduct Matched Charitable Contributions Made to Incentivize Gifts to Corporate PAC [PLR 201616002]

  • Estate's Charitable Deduction Reduced Because of Family Members' Dilution, Diversion of Gifted Property [Dieringer v. Commissioner]

  • Lawsuit Against Clergy Housing Allowance Resurrected [Freedom From Religion Foundation v. Lew]

  • IRS Rules (Incorrectly) That Volunteer Time is Disregarded in Measuring Exempt Functions [PLR 201615014]

  • ACO Not Participating in MSSP Not Lessening Burdens of Government and Thus is Not Exempt [PLR 201615022]

  • Other Recent IRS Private Letter Rulings [PLRs 201614038, 201615016, 201615018, 201615021]

  • A Look at Harvard's Endowment


July 2016

  • Court Enjoins Cal AG From Demanding Form 990, Schedule B [Americans for Prosperity Foundation v. Harris]

  • Treasury, IRS Issue Update to 2015-2016 Priority Guidance Plan

  • Final PRI Regs Issued [T.D. 9762]

  • Deductions for Gift of Easement Denied Becuase of Faulty Formula for Distribution of Extinguishment Proceeds [Carroll v. Commissioner]

  • Legal Assistance Organization Doomed on Private Inurement, Private Benefit Grounds [PLR 201620011]

  • Motorsports Organization Ruled Ineligible for Exemption, Largely on Private Benefit Grounds [PLR 201619010]

  • Executive Compensation Amounts and Arrangements Held Amply Reasonable [H.W. Johnson, Inc. v. Commissioner]

  • Other Recent IRS Private Letter Rulings [PLRs 201617010, 201617012]

  • Federal Court: Executive Branch Acted Unconstitutionally in Spending Funds for ACA Without Appropriation [U.S. House of Representatives v. Burwell]


August 2016

  • Senate Finance Committee Findings on Small Exempt Museums Summarized

  • Stock Redemption Ruled to be Exempt From Self-Dealing Penalties [PLRs 201624001, 201624013]

  • Laws Concerning Exempt Organizations, Fraud, and Other Illegalities Jarringly Collide [PLR 201620015]

  • Unusual Grant Corner [PLRs 201620016, 201621015]

  • Non-Business League Corner [PLRs 201621017, 201622033]

  • Foundation Granted Time Extension for Gift Conduit Treatment [PLR 201625003]

  • Other Recent IRS Private Letter Rulings [PLR 201620014, 201623013, 201624023]

  • AHA Submits Comments on ACO Ruling

  • IRS Announces Availability of EO Data in Machine-Readable Format [IR-2016-87]

  • List of Applicants for Recognition of Exemption Finally Released [NorCal Tea Party Patriots v. IRS]

  • Transparency and Enforcement V. Chilling of Giving and Free Speech [Americans for Prosperity Foundation v. Harris; H.R. 5053]

  • Student Prevails Over IRS in Education Credit Battle [Terrell v. Commissioner]

  • Sen. Grassley Probing IRS Enforcement of Hospital Laws


September 2016

  • Final. Temporary, Proposed Regulations Concerning Social Welfare Organizations' Notice Requirement Issued [T.D. 9775, REG-101689-16]

  • AICPA Proposes UBI Indirect Expense Allocation Guidelines

  • AICPA Submits Comments on 2016 Form 990, Instructions

  • Private Foundation Law Exceptions Applied in Eight Instances [PLR 201630009]

  • Gift to Foundation of Unpaid Legal Fees Will Not Result in UBI [PLR 201626004]

  • Foundation Wins Set-Aside, Long Extension of It, for Complex Student Debt-Reduction Program [PLR 201627005]

  • Other Recent IRS Private Letter Rulings [PLRs 201626025, 201627002, 201628022, 201629009]

  • Tax Reform Proposals Emerge

  • ABA Tax Section Submits Comments on Three Nonprofit Law Topics


October 2016

  • Appellate Court, in Applications Processing Cases, Rejects IRS Mootness Defense; "Catch-22" Invoked [True the Vote, Inc. v. IRS; Linchpins of Liberty v. US]

  • Treasury, IRS Issue 2016-2017 Priority Guidance Plan

  • Sales of Product by Catalog and in Retail Outlets Held Unrelated Business [TAM 201633032]

  • IRS Crafts Provision to Facilitate Use of CRATs [Rev. Proc. 2016-42]

  • Exempt Social Welfare Organization Converts to Quasi-Governmental Entity [PLR 201634012]

  • (No) Exempt Business League Corner [PLRs 201633035, 201633037]

  • Other Recent IRS Private Letter Rulings [PLRs 201630016, 201632020, 201632021, 201632022, 201634025]

  • Private Foundations Held Liable for Taxes as Transferees of Transferee [Salus Mundi Foundation v. Commissioner; Diebold Foundation, Inc. v. Commissioner]

  • IRS Publishes Highlights of Its Study of Charities 1985-2010

  • IRS Publishes Private Foundation Data

  • Taxpayer Advocate Service Continues Fret Over Form 1023-EZ


November 2016

  • TE/GE FY 2017 Work Plan Issued

  • Substantial Compliance Doctrine Makes Dramatic Comeback, with Court Finding Valid Appraisal and Bargain Sale [Cave Buttes, LLC v. Commissioner]

  • Community Foundations Funds Subject of ABA Group Submission to Treasury, IRS

  • Is There a Broader Role for the New Guidance as to Management Contracts? [Rev. Proc. 2016-44]

  • GAO Issues Report on Exemptions for Tax Regs and Other Guidance

  • Report Issued on Property Tax Exemptions for Charity and Governments' Money Woes

  • Study on Foundations' Investments Issued

  • Status of Corporate Integration Proposal

  • Recent IRS Private Letter Rulings [PLRs 201635004, 201635006, 201636042, 201636043, 201637017, 201638028, 201639016]


December 2016

  • IRS Issues TE/GE FY 2017 Work Plan

  • Foundation Grant Not Self-Dealing Because of Lack of Earmarking, Despite Involvement of Disqualified Persons [PLR 201642001]

  • Organization According Board Members Equity Interests Denied Exemption [PLR 201640022]

  • Classic Private Benefit/Commerciality Conundrum Illustrated [PLR 201641027]

  • IRS Issues Positive Report on Form 1023-EZ

  • Other Recent IRS Private Letter Rulings [PLRs 201640019, 201641021, 201641023, 201641026, 201642036]

  • Appeals Office Summarizes Procedural Changes

  • Valuation Litigation [Palmer Ranch Holdings Ltd v. Commissioner; Green v. United States]

  • Hatch Follows Up on GAO Report, Treasury/OMB MOA

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