The Nonprofit Counsel 2011 Summaries

January 2011

  • TIGTA Issues FY 2011 Annual Audit Plan

  • Tax Exemption Precluded Because of Lack of Independent Subsidiary [PLR 201044016]

  • Gift of House for Demolition Yields No Charitable Deduction [Rolfs v. Commissioner]

  • Angel Investment Network Failed to Qualify as Exempt Business League [PLR 201045034]

  • Nonprofit Restaurant Failed to Qualify for Tax Exemption [PLR 201046016]

  • Online Activities Preclude Exemption [PLRs 201043042, 201044019]

  • IRS Issues Inflation Adjustments for 2011 [Rev. Proc. 2010-40]

  • Supreme Court Update [Mayo Foundation for Medical Education and Research v. United States, Baldwin v. Sebelius, Arizona Christian School Tuition Organization v. Winn]

  • OMB Issues Interim Guidance on Plain Writing Act Implementaation [M-11-05]


February 2011

  • EO Division Issues FY 2010 Annual Report, FY 2011 Work Plan

  • Congress Passes, President Signs Tax Relief, Extension Legisation [Pub. L. No. 111-312]

  • Treasury, IRS Issue 2010-2011 Priority Guidance Plan

  • Split Tax Court Approves Parsonage Allowance for Two Homes [Driscoll v. Commissioner]

  • Fiscal and Reform Commission Issues "Moment of Truth" Report

  • IRS Spells Out Easement Enforcement Requirements [PLR 201048045]

  • District Court Holds Health Insurance Mandate Unconstitutional [Virginia v. Sebelius]


March 2011

  • IRS Formalizes Form 990-N New Submission Threshold [Rev. Proc. 2011-15]

  • Commission on Accountability and Policy for Religious Organizations Eestablished

  • Sen. Grassley Releases Staff Memo on Media-Based Ministries

  • Tax Court Denies Exemption to Successor of For-Profit Company [Asmark Institute, Inc. v. Commissioner]

  • IRS Issues More Inflation Adjustments for 2011 [Rev. Proc. 2011-12]

  • IRS Issues Procedural Rules for 2011 [Rev. Procs. 2011-1 through 2011-9]

  • IRS Issues Guidance on Public Charity, Private Foundation Status [Rev. Proc. 2011-10]

  • JCT Issues Tax Expenditures for Fiscal Years 2010-2014 [JCS-3-10]

  • Supreme Court Holds That Medical Residents Are Subject to FICA Tax [Mayo Foundation for Medical Education and Research v. United States]

  • Supreme Court Articulates More Deferential Judicial Standard for Reviewing Tax Regs [id.]


April 2011

  • IRS Reverses UBI Positions as to Educational Institutions' Room Rentals [PLRs 201106019, 200625035]

  • Transfers Resulting in Transferable Tax Credits Held Deductible Charitable Gifts [CCAM 201105010]

  • Taxpayer Advocate Proposes Statute of Limitations on Retroactive Revocations

  • ABA Sections Submit Comments on Hospital Exemption Rules

  • College, University Endowments' Earnings Improved in FY 2010

  • Trade Association Corner [PLRs 201105048, 201105043]

  • Second District Court Holds Health Insurance Mandate Unconstitutional, Voids Entire Act [State of Florida et al. v. U.S. Department of Health and Human Services et al.]

  • Other Health Care Law Legal Developments


May 2011

  • Proposed Regulations Highlight Expanded IRS Authority to Disclose EO Information to State Officials [REG-140108-08)

  • IRS Sketches Requirements for Exempt Health Insurance Issuers [Notice 2011-23]

  • Church's "Hurtful" Picketing Accorded Free Speech Protection [Snyder v. Phelps]

  • Charitable Deductions Denied in Donor-Advised Fund Scheme [Gundanna v. Commissioner]

  • Tax-Exempt Organizations' Reporting of Uncertain Tax Positions

  • PTINs, Everyone?

  • Third District Court Upholds Constitutionality of Insurance Mandate [Mead v. Holder]

  • Other Recent Court Decisions [Estate of Palumbo v. United States; State of Florida ex rel. Bondi v. U.S. Department of Health and Human Services; Schrimsher v. Commissioner; Styles v. friends of Fiji]


June 2011

  • CMS, IRS Issue ACO Rules, Guidance [Notice 2011-20]

  • Tissue Specimen Program Ruled to Entail Scientific Research [PLR 201114035]

  • Fees, Commerciality, ... Here We Go Again [PLR 201114036]

  • Parade of Other Recent Private Letter Rulings [PLRs 201107028, 201108041, 201109028, 201109029, 201109030, 201110012, 201110013, 201110020, 201113036, 201113041, 201115026,201115030, 201116028, 201116046]

  • Charitable Giving Corner [Kaufman v. Commissioner, 1982 East, LLC v. Commissioner, Boltar, LLC v. Commissioner]

  • Supreme Court Finds No Standing in Challenge to Scholarship Tax Credit [Arizona Christian School Tuition Organization v. Winn]


July 2011

  • IRS is Focusing on Political Contributions Gift Tax Issue [New York Times, May 13]

  • Republican Senators Request Information From IRS on Gift Tax Issue

  • Senators Express Concerns About Proposed Executive Order

  • Court of Appeals Holds Foundation is Not a Supporting Organization [Polm Family Foundation v. United States]

  • IRS Issues Guidance as to Deductibility of Booster Club Dues [PMTA-2011-004]

  • Exemption Denied to Military Students Housing Organization [PLR 201119036]

  • Organization's Status as Exempt Labor Organization Revoked [PLR 201121027]

  • Foreclosure-Related Services Organization Fails to Achieve Exemption [PLR 201121021]

  • IRS Updates Unrelated Business Statistics

  • IRS Updates Statistics on Noncash Charitable Contributions

  • IRS Updates Statistics on Split-Interest Trusts Filings

  • IRS Updates Statistics on Private Foundations

  • Major Gift Opportunities and Techniques: A Series

  • Parade of Other Recent Private Letter Rulings [PLRs 201117005, 201117035, 201120035, 201120036]


August 2011

  • IRS Identifies Organizations That Have Revoked Exemption, Announces Reinstatement, Charitable Deductibility, Procedures [IR-2011-63, Ann. 2011-35, Notice 2011-43, Notice 2011-44, Rev. Proc. 2011-33, Rev. Proc. 2011-36]

  • IRS Seeks Comments on Form 990 Transitional Issues [Ann. 2011-36]

  • Facade Easements Deduction Decision Affirmed [Commissioner v. Simmons]

  • Court Opines on Unreimbursed Charitable Expenditures Rules [Van Dusen v. Commissioner]

  • AHA Submits Comments to IRS on Exempt Hospitals' Participation in ACOs

  • Sometimes, Commerciality is Obvious [PLRs 201122022, 201122028, 201124025, 201125042]

  • Parade of Other Recent Private Letter Rulings [201123035, 201123041, 201123045, 201123046,201124024, 201125043, 201125045]

  • Court Rules Ban on Corporate Political Contributions is Unconstitutional [United States v. Danielczwk, Jr., and Biagi]

  • Part I: Major Gift Opportunities and Techniques -- Private Foundations

  • CBO Explores Options for Changing Charitable Giving Law


September 2011

  • IRS Closes Gift Tax Audits

  • IRS Issues Guidance on Community Health Needs Assessments [Notice 2011-52]

  • Appellate Court Upholds Constitutionality of Health Insurance Mandate [Thomas More Law Center v. Obama]

  • Supreme Court Strikes Down State Campaign Finance Law [Arizona Free Enterprise Club's Freedom Club PAC v. Bennett]

  • HHS Proposes Rule to Implement CO-OP Program [CMS-9983-P]

  • IRS Approves Charity-PAC Arrangement [PLR 201127013]

  • Private Foundation Corner [PLRs 201127011, 201129049; TAM 201129050]

  • Part II: Major Gift Opportunities and Techniques -- Supporting Organizations

  • Parade of Other Recent Private Letter Rulings [201125007, 201126007, 201126039, 201128027, 201128028, 201128032]

  • IRS Issues Clarification as to Booster Club Dues Deductibility


October 2011

  • IRS Issues Form for Requesting Private Foundation, Other Determinations [Form 8940]

  • Budget Control Act Creates Congressional Supercommittee

  • Appellate Court Holds Health Insurance Mandate Unconstitutional [Florida v. HHS]

  • IRS Audit Not Condition Precedent, Leads to Larger Charitable Deduction [Estate of Petter v. Commissioner]

  • IRS Pushes Boundary of Private Benefit Doctrine [PLR 201128030]

  • Tax Exemption Precluded on Four Fronts [PLR 201126040]

  • Private Foundation Corner [PLRs 201130006, 201130008]

  • Parade of Other Recent Private Letter Rulings [201132011, 201133011, 201133012, 201133013]

  • ABA Tax Section Submits Items for Priority Guidance Plan

  • Part III: Major Gift Opportunities and Techniques -- Donor-Advised Fund


November 2011

  • Treasury, IRS Issue 2011-2012 Priority Guidance Plan

  • IRS Issues Form 990 Implementing Regulations [T.D. 9549]

  • TIGTA Issues Report on IRS Planning Efforts for Health Legislation [2011-10-085]

  • Court of Appeals Finds Tax Fraud Based on Forms 990 Filings [United States v. Mubayyid]

  • Private Foundation Allowed to Use SMLLC in Construction of School [PLR 201134023]

  • Election Under Tax-Exempt Entity Leasing Rules Allowed [PLR 201138031]

  • Care Act Litigation Update

  • Parade of Other Private Letter Rulings [PLRs 201135032, 201135036, 201136027, 201137012]

  • CRS Issues Report on Higher Education Tax Benefits

  • Part IV: Major Gift Opportunities and Techniques -- Charitable Remainder Trusts


December 2011

  • Senate Finance Committee Holds Hearing on Charitable Deduction

  • Membership Organization Required to Allocate Dues to Magazine Income for UBIT Purposes [National Education Association of the United States . Commissioner]

  • The Curious State of IRC sec. 6110(k)(3)

  • Organization Denied Social Welfare Status Because of Private Benefit [PLR 201142027]

  • IRS and Private Inurement: Still Other New Twists [PLR 201141021]

  • Other Recent Priate Letter Rulings [PLRs 201140013, 201140028, 201142026]

  • Legislative Developments

  • Care Act Litigation Update

  • IRS Updates ACO Guidance [FS-2011-11]

  • IRS Issues Inflation Adjustments for 2012 [Rev. Proc. 2011-52]

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