The Nonprofit Counsel 1983 Summaries

December 1983

  • Congress Adjourns: Tax Reform Bills Stranded

  • Private Foundation Legislation Progressing

  • Increase in Gift Valuation Factors Announced

  • OMB Proposes Guidelines Concerning "Lobbying and Related Activities' [Circular A-122, Attachment B]

  • Fund Raising as Viewed Through the Prism of Am [The Ecclesiastical Order of the Ism of Am v. Commissioner]

  • High Court Snuffs Out BBB Litigant's Appeal Hopes

  • "Contributions" to Schools Not Always Deductible [Rev. Rul. 83-104]