The Nonprofit Counsel 1999 Summaries

January 1999

  • Where We Are: A Survey of Pending Developments

  • Constitutional Law Challenges to Associations' Lobbying Rules Fails [American Society of Association Executives v. United States]

  • Entity Classification Rules and the Law of Tax-Exempt Organizations Are Increasingly Intertwining

  • Raffle Tickets Proceeds Not Exempt Function Income for PAC [TAM 9847006]

  • IRS Seeking Managers

  • More Statistics: Scope of Sector


February 1999

  • IRS Issues Final Charitable Remainder Trust Regulations

  • IRS Issues Final For-Profit Entity Liquidation/Conversion Regulations

  • Kemp Commission Trust Lobbying Case Affirmed [The Fund for the Study of Economic Growth and Tax Reform v. IRS]

  • IRS Issues Inflation Adjusted Items for 1999 [Rev. Proc. 98-61]

  • Joint Committee Staff Estimates Tax Expenditures [JCS-7-98]


March 1999

  • IRS Announces New Headquarters Locations

  • Donor Control, Benefit Issues Festering on Many Fronts

  • Direct Contracting-Type HMO Has Exemption Revoked

  • Administrative Services to Group of Colleges Held Related Businesses [PLR 9849027]

  • Computer System Leasing Held Appropriate Supporting Organization Function [TAM 9847002]

  • Hospital-Related Motel Ruled Related Business [TAM 9847002]

  • Proposed Regulations Reduce Value of Estate Tax Charitable Deduction by Certain Administrative Expenses


April 1999

  • Appellate Court Reverses in UCC Case: Fund-Raising Company Not An Insider [United Cancer Council v. Commissioner]

  • Legislation to Eliminate Charitable Split-Dollar Insurance Plans Introduced

  • Administration Proposes Tax on Associations' Investment Income

  • IRS: Funding of Gingrich Course Not Political Campaign Activity


May 1999

  • Treasury/IRS Announce 1999 Business Plan

  • IRS Holds Hearing on Intermediate Sanctions Regs

  • Tax Court Finds Royalties in Latest Sierra Club Case [Sierra Club, Inc. v. Commissioner]

  • Temporary Conversion of Foundation to Public Charity Proves Beneficial [PLR 199911054]

  • Foundations' Investment in LLC Held Program-Related [PLR 199910066]

  • IRS Revises Remainder Trust Distribution Rules


June 1999

  • Final Regulations Issued Amplifying Disclosure Rules

  • Court Upholds IRS on Revocation of Church's Tax Exemption for Political Campaign Activity [Branch Ministries, Inc. v. Rossotti]

  • Anticipatory Assignment of Income Doctrine Causes Taxation of Capital Gain to Donors of Property to Charity [Ferguson v. Commissioner]


July 1999

  • Bishop Estate Trustees Removed, Following Threats

  • General Accounting Office Advises Caution in Harmonizing Lobbying Definitions

  • Senate Finance Committee Approves Education Tax Legislation

  • IRS Issues New Actuarial Tables Used to Value Remainder Interests, Annuities, and Other Partial Interests

  • Private Foundation Funding of Employer-Related Disaster Relief and Emergency Hardship Programs Held Violation of Chap. 42 Rules -- Part One

  • Estate Denied Charitable Deduction for Transfer to Trust; Subsequent State Court Reformation Disregarded [Estate of Starkey v. United States]

  • Appellate Court Finds Compensation Reasonable, Reverses Tax Court [Alpha Medical, Inc. v. Commissioner]

  • Charitable Giving Increased In 1998 By 10%, To $175 Billion


August 1999

  • Ways and Means Committee Approves Charitable Split-Dollar Legislation

  • IRS Weighs In On Charitable Split-Dollar Insurance Plans [Notice 99-36]

  • Tax Court Finds Mailing List Rental Payments Nontaxable as UBI [Common Cause v. Commissioner]


September 1999

  • House and Senate Pass Major Tax Bills

  • Tax Court Upholds IRS Position on Joint Ventures Where Control Ceded: Exemption Lost or Denied [Redlands Surgical Services v. Commissioner]

  • IRS Rules That Physicians' Gainsharing Plan Does Not Cause Private Inurement

  • IRS Establishing Tax Exempt Advisory Committee


October 1999

  • Status of Tax Legislation

  • A Look at the Tax Bill's Provision for Tax-Free Withdrawals From IRAs for Charitable Purposes

  • Proposed Private Foundation Disclosure Rules Issued

  • OIG: Gainsharing in Medicare/Medicaid Context Is Illegal

  • Private Foundation Funding of Employer-Related Disaster Relief and Emergency Hardship Programs Held Violation of Chapter 42 Rules -- Part Two

  • IRS Rules College Fund-Raising Program for Fraternity Houses Results in Charitable Deductions [PLR 199929050]

  • Federal Court Rules in Case Concerning Independent and Coordinated Political Expenditures [Federal Election Commission v. Christian Coalition]


November 1999

  • CPE Text and Donor-Advised Funds

  • CPE Text and Gifts of Used Vehicles

  • CPE Text and Supporting Organizations

  • CPE Text and Internet Activities

  • State Supreme Court Rejects Freedom of Association Claim in Finding Expulsion of Gay Boy Scout Illegal [Dale v. Boy Scouts of America; but see August 2000 issue]


December 1999

  • Court of Appeals Holds Affinity Card Revenue to be Nontaxable Royalties [Oregon State University Alumni Association, Inc. v. Commissioner; Alumni Association of the University of Oregon, Inc. v. Commissioner]

  • Accelerated Charitable Remainder Trust Regulations Proposed

  • IRS Approves of Investment Partnership of Private Foundations [PLR 199939046]

  • Benefits to Disqualified Persons Held Incidental With Foundations Finances Institute Having Similar Name and Proximity [PLR 199939049]

  • Sponsorship of Amateur Baseball Team Held Noncharitable [Wayne Baseball, Inc. v. Commissioner]

  • Private Foundation Investment Income Tax and Distributions From Charitable Lead Trusts

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