The Nonprofit Counsel 2020 Summaries
January 2020
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Stunning Portrait of Donor-Advised Funds Issued
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Tax Court Rejects Easement Gift Deduction, Unenforceable Savings Clause [Coal Property Holdings, LLC v. Commissioner]
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IRS Getting More Aggressive About Syndicated Easements
Enforcement
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Other Conservation Easement Developments
Nonprofit Organization Held to Be Individual’s Alter Ego for Penalty Purposes
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Senate Committee Report Summarizes Charitable
Deduction ‘Reforms’
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Private Benefit Doctrine Corner Nonexempt Business League Corner [PLRs 201944015, 201944017, 201945029, 201944014, 201945028]
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Other Recent IRS Private Letter Rulings [PLRs 201944016, 201945030]
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Comments Submitted on Proposed Schedule B Regulations [Citizens Union of the City of New
York v. Attorney General of the State of New York and
the Americans for Prosperity v. Grewal cases (Dec 2019 issue)] [Americans for Prosperity Foundation v. Harris (July 2016 issue)], [NAACP v. Alabama (June 2019 issue)]
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IRS Updates Inflation Adjustments for 2020
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Other Developments [Presley v. Commissioner, Altera Corporation & Subsidiaries v. Commissioner]
February 2020
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Government's Easement Syndication Complain Survives Dismissal Motions [United States v. Zak]
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Another Round of Charitable Deduction Regulations Issued [United States v. American Bar Endowment (July 1986 issue) and Hernandez v. Commissioner (July 1989 issue)
(REG-107431-19).
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Tax Exemption Precluded in Part Because of Stiftung Principles [PLR 201947020]
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After Three Efforts, Trust Becomes Reformed Remainder Trust [PLR 201947007]
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Final Regulations Issued Concerning VEBA/SUB UBI
Calculations
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Other Recent IRS Private Letter Ruling [PLR 201948009]
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Tax-Exempt Organizations and E-Filing (IR-2019-206)
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President Trump Ordered to Pay Damages for Misuse of
Foundation [People of the State of New York v. Trump]
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Universal Charitable Giving Act Introduced
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Qualified Opportunity Zones Legislation Introduced
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Other Developments