The Nonprofit Counsel 1989 Summaries

January 1989

  • Nonprofit Organizations: What Will 1989 Bring?

  • UBIT Reporting: Some Power Correspondence

  • IRS Guidelines on Disclosure Rules: More Details


February 1989

  • Public Charity Lobbying Regulations Reproposed

  • IRS Exempt Organization Advisory Group Meets

  • Tennessee Telephone Fund-Raising Ban Voided [WRG Enterprises, Inc. v. Crowell]


March 1989

  • Proposed Lobbying Regulations: Impact on Private Foundations

  • IRS Unveils New Annual Reporting Requirements

  • IRS Launches "Special Emphasis Program"

  • Advances to Fund-Raising Solicitors Held Private Inurement [Senior Citizens of Missouri, Inc. v. Commissioner]

  • Tax Court Advances "Profit Motive" Test in UBIT Context [National Water Well Association, Inc. v. Commissioner]

  • IRS Again Passes on Qualification of Multi-Parent Title-Holding Organizations [Notice 88-121]


April 1989

  • Charitable Fund-Raising Regulation: Next the FTC?

  • Section 89: Its Meaning for Nonprofit Organizations (Part I)

  • Agency Doctrine Applied to Cause Taxable Income [National Collegiate Athletic Association v. Commissioner]

  • Charity Found to be Private Because of Investment Income [St. John's Orphanage, Inc. v. United States]

  • IRS Reverses, Will Allow Charitable Deduction in Will Settlements [Rev. Rul. 89-31]


May 1989

  • IRS Task Force Wants Foundation Rules Applicable to Public Charities

  • IRS Adopts Foundation Grants Reliance Guidelines [Rev. Proc. 89-23]

  • Association-Related Foundations: Rules As To Funds Transfer

  • Section 89: Its Meaning For Nonprofit Organizations (Part II)

  • IRS In the Field: Making Up the Law


June 1989

  • Lobbying By Public Charities: To Elect Or Not?

  • IRS Lawyers Opine on Sports Organizations; Find Tax-Exempt Status [Gen. Coun. Mem. 39775]

  • Charitable Lease Eliminates Excess Business Holding [PLR 8906062]

  • IRS Concludes That Certification Programs Are Not Charitable [Gen. Coun. Mem. 39721]

  • IRS Allows Exempt Investment Fund to Have Subsidiary [Gen. Coun. Mem. 39776]


July 1989

  • Republican Campaign School Held Not Tax-Exempt; Much New Law Created [American Campaign Academy v. Commissioner]

  • Charitable Deduction Case Decided by Supreme Court [Hernandez v. Commissioner]

  • Personal Churches Now Treated as Tax Shelters

  • Foundation Allowed Bond Expense in Computing Tax [Indiana University Retirement Community, Inc. v. Commissioner]

  • Double Adverse Hits on Donations of Vacation Homes [Rev. Rul. 89-51]

  • Charitable Raffles: The Issues Are Manifold


August 1989

  • Tax Legislation 1989: Where Things Stand

  • IRS Issues New Valuation Tables

  • IRS Liberalizes Position on Hospital Reorganizations [PLR 8907060]

  • Social Club Held to be Lacking Profit Motive in Unrelated Activities [North Ridge Country Club v. Commissioner]

  • Foundation's Grants Held to be Taxable Expenditures [Hans S. Mannheimer Charitable Trust v. Commissioner]

  • The Congressman and the Church: Making Nonprofits Look Bad


September 1989

  • Nonprofit Organizations and the Law: Where Things Stand

  • Legislative Update

  • Court Finds Debate Exclusion Not Political Activity [Fulani v. League of Women Voters Education Fund]

  • Fund-Raising Regulation Produces Frustrations


October 1989

  • Colorado Revises Charitable Solicitation Statute

  • Project to Develop Uniform Nonprofit Financial Statements Underway

  • Advertising Income Regulations Interpreted [North Carolina Citizens for Business and Industry v. United States]

  • Jurisdiction Not Found in Catholic Church Exemption Case [In re: United States Catholic Conference and National Conference of Catholic Bishops and Abortion Rights Mobilization, Inc. v. Baker]


November 1989

  • Congress Struggling With Tax Legislation

  • Hearing on Revenue Bills Set

  • Redemption of Stock From Foundation Held Not Self-Dealing [Deluxe Corporation v. United States]

  • IRS Rules Favorably on Nonprofits Insurance Fund

  • Section 306 Stock Gift Plan Fails [Pescosolido v. Commissioner]

  • Jurisdiction Not Found in Catholic Church Exemption Case (Part Two) [In re: United States Catholic Conference and National Conference of Catholic Bishops and Abortion Rights Mobilization, Inc. v. Baker]


December 1989

  • A Look Ahead To the New Year

  • Tax Court Writes New Organizational Test Rules [Colorado State Chiropractic Society v. Commissioner]

  • Advertising Regulations Upheld on Appeal [American Medical Association v. United States]

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