The Nonprofit Counsel 2009 Summaries

January 2009

  • IRS Issues First Annual EO Report, Introduces FY 2009 Work Plan

  • Remainder Trust Asset Dispositions are Transactions of Interest to IRS [Notice 2008-99]

  • IRS Said to Improperly Follow Church Tax Inquiry Procedures [United States v. Living Word Christian Center]

  • Court Rules on Scope of UBTI Limitation on VEBAs [CNG Transmission Management VEBA v. United States]

  • Tax Court Decision Touches on Blue Cross-Blue Shield Conversions [WellPoint, Inc. & Subsidiaries v. Commissioner]

  • Tax Expenditures "New Paradigm" Reflected in Current Analysis [JCS-2-08]

  • Commissioner of Internal Revenue Speaks Out on Governance


February 2009

  • IRS Introduces EO Fast-Track Case Settlement Program [Ann. 2008-105]

  • Again, School Tuition Held Not Deductible as Charitable Gift [Sklar v. Commissioner]

  • IRS, Church Respond in Church Tax Inquiry Dispute [United States v. Living Word Christian Center]

  • Organization for Benefit of Individual Not Exempt as Charitable Entity [PLR 200851037]

  • Exemption Lost for (Ostensible) Violation of Organizational and Operational Tests [PLR 200851031]

  • Tuition Program Investment Restriction Loosened for 2009 [Notice 2009-1]


March 2009

  • IRS Hears Testimony on Appraisal Standards, Rules

  • IRS Rewrites Rules as to Sale of Services as Related/Unrelated Businesses [PLR 200832027]

  • Owens Asks Treasury for Nonprofit Governance Guidance [Jan. 14, 2009 letter]

  • IRS Revokes Supporting Organization Status on Curious Grounds [PLR 200903081]

  • IRS Issues Procedural Rules for 2009 [Rev. Procs. 2009-1 through 2009-9]

  • Recently Introduced Legislation


April 2009

  • Stimulus Legislation Contains Two Tax-Exempt Organizations Law Changes [Pub. L. No. 111-5]

  • IRS Releases Tax-Exempt Hospitals Study

  • Madoff Investments: Will They Lead to Jeopardizing Investments Taxes?

  • District Court Holds Church Tax Inquiry Improperly Launched [United States v. Living Word Christian Center]

  • IRS Holds Research Agreement Yields Only Incidental Private Benefit [PLR 200905033]

  • Legal Profession Networking Entity Ruled Not an Exempt Social Club [PLR 200906057]


May 2009

  • Obama Administration's FY 2010 Budget: Impact on Nonprofits

  • IRS Rules That Shared Web Site Causes Charity to be Involved in Political Campaign Activities [TAM 200908050]

  • Culture Club Denied Exemption [PLR 200905029]

  • IRS Offers Clarity as to Proposed Appraiser Designations [INFO 2009-0016]

  • Contributions of Monuments to Cities: Constitutional Law Implications [Pleasant Grove City, Utah v. Summum]

  • State Court Upholds Constitutionality of Scholarship Tax Credit [Green v. Garriott]

  • New York Times and Nonprofit Organizations


June 2009

  • TIGTA Urges Greater IRS Attention to Tax-Exempt Non-Filers [2009-10-056]

  • Appeals Court Denies Charitable Deduction for Gift of Discovery Materials [Jones v. Commissioner]

  • RHIO Exemption Rulings Issued

  • Senate Passes Nonbinding Charitable Giving Amendment [H.R. 1388]

  • IRS Launching Academic Institution Initiative [Ann. 2009-26]

  • Political Campaign Activities Lawsuits Filed [Christian Coalition of Florida, Inc. v. United States; Catholic Answers, Inc. v. United States]

  • "Responsible Person" Opinion Causing Alarm, Confusion [Verret v. United States]

  • IRS Issues 2009 "Dirty Dozen" Tax Scams Warning [IR-2009-41]

  • Important IRS Leadership Changes


July 2009

  • Baucus, Grassley Offer Options for Exempt Hospitals' Operations

  • CBO Reports on "Tax Preferences" for Collegiate Sports

  • IRS Publishes 2009-2013 Strategic Plan [Pub. 3744]

  • Ponzi Schemes Guidance Requests: Report of NY Bar Tax Section

  • TIGTA Reports on Its Examination of IRS's Review of 2004 Election Season [2009-10-080]

  • IRS Form 990 Filing Tips


August 2009

  • IRS Formalizes Reliance Criteria for Foundations, Sponsoring Organizations [Rev. Proc. 2009-32]

  • Agreement Reached on Processing TAS Exempt Organizations Cases

  • Online "Seminary" Fails to Qualify for Exemption, Church Status [PLR 200912039]

  • Ministers in Teaching, Administrative Positions Held Eligible for Parsonage Allowance [PLR 200925001]

  • AHP Offers Comments on Health Care Reform

  • GAO: Massive Misreporting of Cash Charitable Contributions [GAO-09-555]

  • Philanthropic Group Opposes Charitable Deduction Cap

  • Easement Valued for Charitable Deduction Purposes [Kiva Dunes Conservation, LLC v. Commissioner]

  • Form 5227 is Redesigned

  • Analysis Asserts Exemption, Deduction Not Government Subsidies


September 2009

  • IRS Issues Final Regulations on Submission of E-Postcard [T.D. 9454]

  • Employee Hardship Assistance Programs: IRS Takes Step Backward [PLR 200926033]

  • Once Again, Income From Margin-Purchased Securities Held Subject to UBIT [Henry E. and Nancy Horton Bartels Trust for the Benefit of Cornell University]

  • IRS Formalizes Reliance Criteria for Foundations, Sponsoring Organizations [Rev. Proc. 2009-32]

  • Organizations Fail in Seeking Church Status [PLRs 200926036, 200926037, 200926049]

  • The L3C Debate

  • House-Passed Energy Bill Would Bring New "Business Competition" Program [H.R. 2454]

  • Charitable Giving in 2008


October 2009

  • IRS Updates Procedures for Supporting Organizations' Public Charity Status Switch [Ann. 2009-62]

  • IRS Releases Nonprofit Governance Training Materials

  • IRS Proposes Church Tax Inquiry Rules [REG-112756-09]

  • Court Holds Religious Organization is Not a Church [Foundation of Human Understanding v. United States]

  • A Look at the IRS Minister Audit Guide

  • Recently Introduced Legislation


November 2009

  • IRS Issues Proposed Type III Supporting Organizations Rules [REG-155929-06]

  • Sen. Grassley Proposes Amendments to Finance Committee Health Care Reform Legislation

  • IRS, Tax-Exempt Organizations, and Tax Fraud [TIGTA report no. 2009-10-096]

  • ABA Taxation Section Submits Comments on Public Support Test Rules Changes

  • Charitable Entity Held Not Supporting Organization [Polm Family Foundation, Inc. v. United States]

  • IRS Counsel Advises as to Veterans' Organizations Exempt Status [CCAM 200936027]

  • Cyber Assistant, User Fee Changes Coming in 2010

  • Facade Easements Charitable Deduction Allowed [Simmons v. Commissioner]

  • Conservation Easement Charitable Deduction Denied [Herman v. Commissioner]

  • 529 Plans Developments

  • Campaign Finance Law Case Argued Before Supreme Court [Citizens United v. FEC]


December 2009

  • Senate Finance Committee Approves Health Care Reform Legislation [S. 1796]

  • IRS Issues Proposed Type III Supporting Organizations Rules [REG-155929-06]

  • Risk Management Pool Denied Exemption on Four Grounds [PLR 200941038]

  • IRS Publishes Statistics on Individual Noncash Gifts

  • Appeals Court Voids FEC Nonprofit Organizations Regs [EMILY's List v. FEC]

  • IRS Issues Inflation Adjustments for 2010 [Rev. Proc. 2009-50]

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