The Nonprofit Counsel 2001 Summaries

January 2001

  • Charitable Organization's Fundraising Letters Ruled Involvement in Political Campaign [TAM 200044038]

  • Global Capitation Agreements Ruled To Not Involve Commercial-Type Insurance [PLR 200044039]

  • IRS CPE Text Emphasizes Supporting Organization Control Issues

  • Temporary Services Worker Entity Denied Tax-Exempt Status [At Cost Services, Inc. v. Commissioner]

  • The New York Times special section on charitable giving


February 2001

  • Hospital-Run Sports and Fitness Center Held Exempt [PLR 200051049]

  • Estate Tax Charitable Deduction Allowed Because of Exception to Split-Interest Trust Rules [Harbison v. United States, but see May 2001 issue]

  • IRS: Foundations' Payment of Fees to Disqualified Person for Quasi-Banking Services Not Self-Dealing [PLR 200050047]

  • Social Club Allowed to Sell Painting Without Adverse Tax Consequences [PLR 200051046]

  • State Court Finds Evidence of Fraud in Planned Gift Transactions [Martin v. The Ohio State University Foundation]


March 2001

  • Bush Administration Redefining Social Service Role of Nonprofits

  • Temporary and Proposed Intermediate Sanctions Regulations Issued [T.D. 8920]

  • Final Charitable Remainder Trust Regulations Issued [T.D. 8926]

  • Final Charitable Lead Trust Regulations Issued [T.D. 8923]

  • IRS: We Won't Accept Returns Filed by Exempt Organizations That Lack Recognition of Exemption [INFO 2000-0260]

  • IRS Stepping Up Education, Outreach, Voluntary Compliance Efforts


April 2001

  • President Advocates Charitable Deduction for Nonitemizers

  • Status of IRS 2000 Business Plan Exempt Orgs Projects

  • Supreme Court Applies State Action Doctrine to Ostensibly Private Association of Schools [Brentwood Academy v. Tennessee Secondary School Athletic Association]

  • IRS Publishes Five-Year Strategic Plan

  • IRS Proposes Regulations Redefining Trust "Income" [REG-106513-00]

  • Wealthy Americans Oppose Estate and Gift Tax Repeal

  • At the IRS: What Is Going On?


May 2001

  • Redlands Surgical Services Decision Upheld

  • Delving Into the Qualified Appreciated Stock Rules [PLR 200112022]

  • Court Reverses on Charitable Deduction: Finds Defective Split-Interest Trust [Harbison v. United States]

  • Rationalizing the Charitable Deduction [JCX-15-01]

  • When "Corporate Services" Are Not Unrelated Business Activities

  • Status of Government Funding of Faith-Based Service Programs

  • Senate Passes Campaign Finance Reform Legislation


June 2001

  • Treasury/IRS Business Plan For 2001 Unveiled

  • Thoughts Stimulated by the Redlands Decision [Redlands Surgical Services v. Commissioner]

  • Private Benefit Doctrine Applied in Private Foundation Context [PLR 200114040]

  • Joint Committee on Taxation Issues Tax Simplification Study [JCX-27-01]

  • Pledges to Charitable Foundation Implicated in Marc Rich Pardon

  • Executives of Charitable Organizations: Transfers From the For-Profit Sector


July 2001

  • Tax Legislation Signed Into Law [Economic Growth and Tax Relief Reconciliation Act of 2001]

  • IRS Rules on Health Care Ancillary Joint Venture Involving Charitable Organization and Physicians [PLR 200118054]

  • IRS Rules on Health Care Joint Venture Involving Public Charities [PLR 200117043]

  • Contributions of Film Library Reduced to (Zero) Basis [TAM 200119005]

  • IRS Applies Estate Administration Exception to Self-Dealing Rules [PLR 200117042]

  • Another Valuation Case: Tax Court Versus Ninth Circuit on Explanation of Methodology [Estate of Mitchell v. Commissioner]

  • Charitable Giving in 2000 Was More Than $203 Billion


August 2001

  • Court Finds Economic Activity To Not Be a Business [Vigilant Hose Company of Emmitsburg v. United States]

  • A Closer Look at New Qualified Tuition Plan Rules

  • Fragmentation Rule Applied to Find Charity Dealer in Property [PLR 200119061]

  • Supreme Court Upholds Right of Religious Club to Use Public School Facilities [Good News Club v. Milford Central School]

  • Testing the Outer Boundaries of Advocacy


September 2001

  • House Passes Community Solutions Act, Containing Eight Proposed Charitable Giving Law Changes

  • Fundraising Events Not Taxable But Only Because Not Regularly Carried On; Advertising Income Taxable [PLR 200128059]

  • Determining the Market For Contributed Property, Such as a Newspaper Collection [Arbini v. Commissioner]

  • Energy Bill Would Revise Exemption Law for Rural Electric Cooperatives

  • The Media and the Law of Tax-Exempt Organizations -- Again


October 2001

  • Levies By Exempt Labor Union Held Not Taxable as Unrelated Business Income [Laborer's International Union of North America v. Commissioner]

  • IRS Applies Estate Administration Exception to Self-Dealing Rules [PLR 200132037]

  • Social Clubs and Capital Contributions [PLRs 200133036, 200133037]

  • HIPAA Regulations and Fundraising in Health Care Context

  • A Suggested Regulation Project for Supporting Organization Law

  • The Propriety of Check-Off Options on State Income Tax Returns

  • Legal Trends Affecting Philanthropy

  • Tax Exemption: Merely A Governmental Benefit?


November 2001

  • Limited Liability Companies Used By Charitable Organization to Shield Against Liability Caused by Gift Properties [PLR 200134025]

  • IRS Concludes Subsidiary's Activities Are Not Attributable to Exempt Parent [PLR 200132040]

  • Private Foundation's Trustee Compensation Arrangement Ruled to Not Be Self-Dealing [PLR 200135047]

  • Ruling Illustrates Exclusion of Foundation Assets From Payout Base [PLR 200136029]

  • Dangerous Precedent Department [government agency to control disbursement of charitable funds]


December 2001

  • Nonprofit HMO Ruled No Longer Exempt As Charity, Either On Its Own or Pursuant to Integral Part Test [IHC Health Plans v. Commissioner]

  • IRS Issues EO Continuing Professional Education Program Book For FY 2002

  • Transfer of Web Site Rebate Ruled Charitable Contribution [PLR 200142019]

  • NASCO Issues Final Principles on Internet Solicitations

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