The Nonprofit Counsel 1986 Summaries

January 1986

  • House of Representatives Passes Tax Reform Legislation

  • New York Adopts Stringent Fund Raising Law Revisions

  • It's About Time: Appeals Court Remands Universal Life Church Decision [Ruberto v. Commissioner]

  • IRS Revises Procedure for Changing Accounting Periods [Rev. Proc. 85-58]

  • Lease Between Estate and Trustee's Spouse Held Indirect Self-Dealing [Gen. Coun. Mem. 39445]

  • "Independent" Committees: The Next IRS Monitoring Technique?


February 1986

  • Tax Revision Legislation Moving in Senate

  • Tax Provision Expired With 1985

  • House Subcommittee to Examine Nonprofits' "Commercial" Endeavors; Will Cause Some Introspection

  • Survey of 1985 Private Ruling Activity

  • IRS Revises Gift Substantiation and Reporting Rules [Ann. 86-1]

  • Government Regulation Frustrating to New Charity

  • IRS Changes Group Exemptions to Reflect Subordinates' Public Charity Status

  • Appeals Court Rejects IRS Position on Social Club UBI [The Cleveland Athletic Club, Inc. v. United States]

  • New Fund-Raising Guidelines Published

  • Scholarship Fund Held to be Supporting Organization [Cockerline Memorial Fund v. Commissioner]


March 1986

  • Tax Revision Update

  • Museums: In Forefront on Fragmentation Rule When IRS Examines Sales [TAM 8605002]

  • Hospital Regs in Final Form

  • Planned Giving: It's For All: The Ten Steps for Beginning

  • Business Held to Lack Standing to Challenge Competition by Nonprofit Organization [Research Consulting Associates, Inc. v. Electric Power Research Institute]

  • Fund-Raising Opportunities for Fraternities and Sororities

  • Recent IRS Private Letter Rulings [PLRs 8604025, 8604064, 8604066, 8604102]

  • Utah Supreme Court Writes Again; This Time Finds Charity [Yorgason v. County Board of Equalization of Salt Lake County]


April 1986

  • IRS Surprises Nonprofit Community With Ruling on Subsidiaries [PLR 8606056]

  • Tax Revision Progresses as Packwood Reveals New Proposal

  • Lobbying, Political Activities Hearings Coming: Summary of Lobbying Rules Presented

  • New York Generates New Fund Raising Regulatory Requirements

  • Fund-Raising Executives' Profile Published

  • Social Security Laws Held Constitutional as Applied to Churches [Bethel Baptist Church v. United States]


May 1986

  • Tax Revision Update

  • Fund-Raising Model Law Project Produces First Complete Draft

  • Home For the Aged Not Publicly Supported [Trustees for the Home for Aged Women v. United States]

  • Historical Preservation Organization Ruled Tax-Exempt [Rev. Rul. 86-49]


June 1986

  • Senate Finance Committee Unanimously Reports Tax Revision Bill

  • Supreme Court Decides Advertising Income Case; IRS Wins Battle, Loses War [United States v. American College of Physicians]

  • Lower Percentage Limitation Held Applicable to Gifts to Veterans' Organizations [Weingarden v. Commissioner]

  • Free-Standing PACs: Some Questions Answered [FEC AO 1984-12]

  • Self-Dealing Exception Given Broad Interpretation [Rev. Rul. 86-53]

  • Private School Hearing Held

  • Hilton Foundation Wins Control of Hotel Stock

  • IRS Rules on Gifts of Remainder Trust Income Interests [Rev. Rul. 86-60]

  • IRS Publishes Guidelines Concerning Scholarship Programs Gifts [Rev. Rul. 86-63]

  • Stockman on the Nonitemizers' Charitable Deduction

  • IRS Expands Reporting Exemption for Church-Affiliated Groups [Rev. Proc. 86-23]

  • Insurance Gift Programs Held to Generate Taxable Income [Mose and Garrison Siskin Memorial Foundation, Inc. v. United States]


July 1986

  • Senate Passes Tax Revision Legislation

  • IRS Issues Health Care Systems Organization Study [Gen. Coun. Mem. 39508]


August 1986

  • Tax Bill in Final Stages

  • Supreme Court Holds Insurance Program to be Unrelated; Rejects Fund-Raising Defense [United States v. American Bar Endowment]

  • Church Retreat Center Found Tax-Exempt [Junalusks Assembly Housing, Inc. v. Commissioner]

  • IRS Changes Advance Ruling Period for New Charities

  • IRS Rules on Qualified Tuition Reductions for Graduate Students [Rev. Rul. 86-69]

  • AAFRC Trust Issues Charitable Giving Data for 1986

  • New Below-Market Interest Regulations Contain Exemption for Loans to Charity

  • Catholic Groups Fined for Contempt in Exemption Litigation, Order Stayed [Abortion Rights Mobilization, Inc. v. Regan]

  • New York Adopting Revised Fund-Raising Regulation Law

  • Subsidiary's Activities Attributed to Exempt Parent Where Both Simultaneously Involved in Project [PLR 8621059]


September 1986

  • House-Senate Conferees Approve Tax Revision Legislation

  • Individual Practice Associations Ruled Not Tax-Exempt [Rev. Rul. 86-98]

  • More on Discriminatory Policies by Private Schools [Gen Coun. Mem. 39525, 39524]


October 1986

  • Some Closer Looks at Tax Reform Act of 1986

  • Ways and Means Subcommittee to Hold Hearings on Non-Profit Competition

  • Social Clubs Tax Rules Amplified

  • Scholarship-Granting Organization Held to be Operating Foundation [The "Miss Elizabeth" D. Leckie Scholarship Fund v. Commissioner]

  • Sponsorship of Political Debates Ruled No Bar to Tax Exemption [Rev. Rul. 86-95]

  • Portion of Appreciation Reduction Regs Voided [Bullard v. Commissioner]

  • Fund-Raising Regulation Proposal for Social Welfare Groups Introduced

  • Final Regs Issued on Cooperative Hospital Organizations

  • IRS Revisits Partnership Issue, Coordination Throughout Agency Suggested

  • Justice Department Petitions Supreme Court in ARM Case [Baker v. Abortion Rights Mobilization, Inc.]


November 1986

  • More Closer Looks at Tax Reform Act of 1986

  • Organization Benefiting Particular Individual Held Not Charitable [Wendy L. Parker Rehabilitation Foundation v. Commissioner]

  • Business Listings Held Unrelated Advertising [Fraternal Order of Police, Illinois State Troopers Lodge No. 41 v. Commissioner]

  • Association's Promotion of Insurance Held Unrelated Business [Illinois Association of Professional Insurance Agents, Inc. v. Commissioner]

  • Prints Contribution Program Fails to Yield "Tax Shelter" Results [Hunter v. Commissioner]


December 1986

  • Educational/Advocacy Criteria Published [Rev. Proc. 86-43]

  • Public Charities Lobbying Regulation Proposed

  • University Grants to Faculty Held Taxable [Marquette University v. United States]

  • Connecticut Enacts Revised Charitable Solicitation Act

  • Revisions Proposed in Virginia's Fund-Raising Law

  • Valuation Cases on Parade

  • Percentage Compensation Arrangements Reviewed by IRS

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