The Nonprofit Counsel 2020 Summaries

January 2020

  • Stunning Portrait of Donor-Advised Funds Issued

  •  Tax Court Rejects Easement Gift Deduction, Unenforceable Savings Clause  [Coal Property Holdings, LLC v. Commissioner]

  • IRS Getting More Aggressive About Syndicated Easements


  • Other Conservation Easement Developments 
    Nonprofit Organization Held to Be Individual’s Alter Ego for Penalty Purposes


  • Senate Committee Report Summarizes Charitable
    Deduction ‘Reforms’


  • Private Benefit Doctrine Corner Nonexempt Business League Corner [PLRs 201944015, 201944017, 201945029, 201944014, 201945028]

  • Other Recent IRS Private Letter Rulings [PLRs 201944016, 201945030]

  • 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)]

  • IRS Updates Inflation Adjustments for 2020

  • Other Developments [Presley v. Commissioner, Altera Corporation & Subsidiaries v. Commissioner]

February 2020

  • Government's Easement Syndication Complain Survives Dismissal Motions [United States v. Zak]

  • Another Round of Charitable Deduction Regulations Issued [United States v. American Bar Endowment (July 1986 issue) and Hernandez v. Commissioner (July 1989 issue)

  • Tax Exemption Precluded in Part Because of Stiftung Principles [PLR 201947020]

  • After Three Efforts, Trust Becomes Reformed Remainder Trust [PLR 201947007]

  • Final Regulations Issued Concerning VEBA/SUB UBI


  • Other Recent IRS Private Letter Ruling [PLR 201948009]

  • Tax-Exempt Organizations and E-Filing (IR-2019-206)

  • President Trump Ordered to Pay Damages for Misuse of
    Foundation  [People of the State of New York v. Trump]


  • Universal Charitable Giving Act Introduced

  • Qualified Opportunity Zones Legislation Introduced

  • Other Developments