The Nonprofit Counsel 1992 Summaries

January 1992

  • Participation in Joint Venture Is Per Se Private Inurement [Gen Coun. Mem. 39862]

  • IRS Unveils New Reporting Requirements for Nonelecting Lobbying Public Charities

  • State University Told It Must File Form 990 [Gen. Coun. Mem. 39860]

  • Impact of the New Civil Rights Act on Nonprofit Organizations (Part One)


February 1992

  • Court of Appeals Applies Commerciality Doctrine [Living Faith, Inc. v. Commissioner]

  • IRS Proposes Donor Recognition Guidelines [Ann. 92-15]

  • Impact of the New Civil Rights Act on Nonprofit Organizations (Part Two)

  • IRS Publishes Forms and Instructions

  • IRS Instructs Agents on Second Phase of Fund-Raising Audits

  • "Living on Leftoevers": A Perspective


March 1992

  • Tax Legislation on Fast Track

  • IRS Disseminates Fund-Raising Audit Instructions to its Agents

  • Bill Introduced to Extend Self-Dealing Rules to Health Organizations

  • Pension Plan Held Tax-Exempt as Labor Union [Morganbesser v. United States]


April 1992

  • Tax Bill Vetoed

  • Integration of Individual and Corporate Taxes: Impact on Tax-Exempt Organizations

  • Multistate Regulation of Charitable Solicitations

  • Bill Introduced to Extend Self-Dealing Rules to Health Organizations (Part Two)

  • Tax Court Denies Charitable Deduction Because of Tax-Based Changes in Trust [La Meres Estate v. Commissioner]


May 1992

  • IRS Issues Revised Hospital Audit Guidelines

  • Russian Law on Nonprofit Organizations Advancing

  • Charitable Lead Trust Denied Deduction for Excess Payments [Rebecca K. Crown Income Charitable Fund v. Commissioner]"First-In, First-Out" Construction of Bargain Sale Rules Rejected [Hodgdon v. Commissioner]

  • Organization Held to Not be a Political Organization [Texas Learning Technology Group v. Commissioner]


June 1992

  • IRS Warns Against Political Activity by Charitable Organizations [Ann. 92-57]

  • IRS Creates Amnesty Program for Hospitals [Ann. 92-70]

  • IRS Holds "Town Meeting" on Annual Returns

  • IRS Enforcement Practices: Some Thoughts

  • Declaratory Judgment Jurisdiction Found [Anclote Psychiatric Center, Inc. v. Commissioner]

  • "You're Outta Here": Not a Charitable Impulse [Westward Ho v. Commissioner]

  • A Look at the New Florida Charitable Solicitation Act (Part One)


July 1992

  • IRS to Hold Hearing on Draft Corporate Sponsorship Guidelines

  • Parade of Legislation

  • Declaratory Judgment Suit Dismissed for Lack of Jurisdiction [Founding Church of Scientology of Washington, D.C. v. United States]

  • “What Can I Do For America Act": A Summary

  • The Peace Tax Bill

  • Tax-Exempt Organizations and the Media: A Commentary (Part One)


August 1992

  • Exempt Organizations Tax Bills Advancing

  • Supreme Court Upholds Fund-Raising Ban in Airports [International Society for Krishna Consciousness, Inc. v. Lee]

  • Fund-Raising and the Supreme Court: A Commentary

  • Tax-Exempt Organizations and the Media: A Commentary (Part Two)


September 1992

  • Congress Adjourns, Tax Bill Consideration Started in Senate

  • Tax-Exempt Organizations and the Media: A Commentary (Part Three)


October 1992

  • Tax Bill Languishing

  • Court Finds Foundation Manager Liable for Excise Taxes [Thorne v. Commissioner]

  • Testamentary Unitrust Rule Clarified, Language Provided [Rev. Rul. 92-57]

  • IRS Adjusts Low-Cost Article Amounts for Inflation [Rev. Rul. 92-58]

  • A Look at the New Florida Charitable Solicitation Act (Part Two)

  • Oregon Law Contains New Form of Fund-Raising Regulation

  • Third Party Charges by Telephone Cooperatives Held to be Taxable [Notice 92-33]


November 1992

  • Will He or Won't He?

  • Unincorporated Nonprofit Associations Act Completed

  • Contribution Under PAC Matching Program Held Nondeductible [Gen. Coun. Mem. 39877]

  • IRS Finalizes Investment Income Regulations

  • New Fund-Raising Cost Study Underway

  • Appeals Court Rejects Valuation Rule [Krapf v. United States]


December 1992

  • He Vetoed It

  • IRS Issues Simplified Procedures for Foundation Grants to Foreign Charities [Rev. Proc. 92-94]

  • Court Provides New Twist on Definition of "Insurable Interest" [Hopkins v. Hopkins]

  • Criminal Liability Found For Lying About Cheating on Nonprofit Organization's Exam

  • IRS Proposes Partial Interest Valuation Regulations

  • Investment Management Subsidiary of University Held Tax-Exempt [PLR 9242002]

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