The Nonprofit Counsel 1994 Summaries

January 1994

  • House Subcommittee Holds Hearing on Tax Provisions of Health Security Act

  • Rep. Stark Proposes Intermediate Sanctions Legislation

  • IRS Issues Notice of Inflation-Adjusted Items [Rev. Proc. 93-49]

  • House Passes Campaign Reform Legislation

  • Thoughts on Charitable Energy and Efficiency

  • Technology Transfer and Private Inurement [PLR 9316052]

  • The Proposed IRS University Audit Guidelines: Part Three


February 1994

  • IRS Issues Rules Governing Exempt Organizations' Lobbying and Political Campaign Activities Disclosures

  • IRS Issues Regulations Concerning In-House Lobbying Expense Allocations

  • IRS Publishes Guide to Gift Substantiation and Disclosure Rules

  • Interest Deduction Fund-Raising Gambit Fails [Peerless Industries, Inc. v. United States]


March 1994

  • Health Security Act Contains Tax Exemption Provisions

  • FY 1995 Budget Submitted, With Tax Expenditure Estimates

  • A Look at ASAE's Lawsuit

  • Public Charities and the Self-Dealing Rules


April 1994

  • The Government's UCC Brief: The IRS's View of Fund-Raising Law in the 1990s --Part I

  • California Publishes Study of Commercial Fund-Raisers

  • A Look at the New Tax and Information Returns

  • A New Fund-Raising Technique?

  • Parade of Legislation


May 1994

  • Treasury Proposes Intermediate Sanctions Plan, New Disclosure Rules

  • House Passes Lobbying Regulation Reform Legislation


June 1994

  • Associate Member Dues Taxed as Unrelated Income [TAM 9416002]

  • Campaign Financing Legislation Nearing Final Stages

  • The Government's UCC Brief: The IRS's View of Fund-Raising Law in the 1990s --Part II


July 1994

  • Health Care Reform Mark Includes Forms of Intermediate Sanctions

  • Lobbying Regulations Proposed

  • Temporary, Proposed Regulations Issued on Gift Substantiation Rules

  • Final, Proposed Remainder Interest Valuation Regulations Issued


August 1994

  • Insurance Organization Held Ineligible for Tax Exemption [Paratransit Insurance Corporation v. Commissioner]

  • Campaign Funds Held Transferable to Foundation Without Taxation, Despite Text of Regulations [PLR 9425032]

  • IRS Signals Hard Line on Abatements [TAM 9424004]

  • Foundation's Scholarship and Loan Program Approved Despite Membership Feature [PLR 9425035]

  • Paid Services of Disqualified Person/Trustee Ruled Not Self-Dealing [9425004]

  • No Self-Dealing Found in Sale of Land to Foundation and Disqualified Person [PLR 9426044]


September 1994

  • Intermediate Sanctions May Help Fund Trade Agreement

  • Integral Part Doctrine Held to Embody "Boost" Requirement [Geisinger Health Plan v. Commissioner]

  • Hospital Malpractice and Self-Insurance Funds Held Not Exempt [Florida Hospital Trust Fund et al. v. Commissioner]

  • The Second Time Around and the Self-Employment Tax [Hall v. Commissioner]


October 1994

  • Affinity Card Revenue Held Nontaxable Royalty Income [Sierra Club, Inc. v. Commissioner]

  • Final Audit Guidelines Published for Colleges and Universities: Part One

  • IRS Proposes Tax Guide for Churches and Clergy [Ann. 94-111]

  • Advertising Income Case Remanded on Method, New IRS Position Issues [National Association of Life Underwriters, Inc. v. Commissioner]

  • Practice Plan Payments to Supporting Organization Held Not Unrelated Income [PLR 9434041]

  • Proposed Regulations Defining "Club" for Deduction Purposes Issued

  • Parade of Legislation


November 1994

  • Congress Adjourned, Left Tax Legislation for Next Year

  • Closing Agreement Provides Physician Recruitment Guidelines

  • IRS Ruling Illustrates Another Use of a Supporting Entity [PLR 9438013]

  • IRS Rules as to Liquidation of a Taxable Subsidiary [PLR 9438029]

  • ]A Look at the Latest IRS Ruling on Tax-Exempts in Partnerships [PLR 9438030


December 1994

  • IRS Makes Administrative and Workplan Changes in EO Field

  • The IRS and Private Foundations: A Current Statistical Profile

  • Yet Another Organization is Held to be Providing Commercial Insurance [Nonprofits' Insurance Alliance of California v. United States]

  • Final Audit Guidelines Published for Colleges and Universities: Part Two

  • Prepaid Tuition Entity Found to be an Integral Part of State [Michigan v. United States]

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