The Nonprofit Counsel 2013 Summaries

January 2013

  • Treasury, IRS Issue 2012-2013 Priority Guidance Plan

  • A Look at the IRS's Group Exemption Questionnaire [Form 14414]

  • One Private Foundation Becomes Three: Law Consequences [PLR 201244020]

  • Fundraising for Private Ends Causes Revocation of Exemption [PLR 201245025]

  • Provision of High-Speed Broadband Telecommunications Network Held Not Exempt Function [PLR 201247016]

  • Other Recent IRS Private Letter Rulings [PLRs 201235024, 201240026, 201243015, 201244021, 201246003, 201246037, 201246038, 201246039, 201247019]


February 2013

  • Budget and Tax "Fiscal Cliff" Legislation Passes Congress, Is Signed Into Law [Pub. L. No. 112-240]

  • Treasury, IRS Issue Final Type III Supporting Organizations Regs, Plus Temporary Regs and Promises of More [T.D. 9605, REG-155929-06]

  • Health Information Exchange Report Program Held to Not Cause Inurement, Unrelated Income [PLR 201250025]

  • IRS Holds Hearing on Proposed Hospital Regulations [REG-130266-11]

  • Charitable Deductions Denied for Gift of Conservation Easement on Mortgaged Land [Minnick v. Commissioner]

  • Breaches of Fiduciary Duties by Directors of Charity Bring Hefty Fines, Removal in NY [Assurance of Discontinuance (no. 12-121)]


March 2013

  • EO Division Issues FY 2012 Annual Report, FY 2013 Workplan

  • TIGTA: Over $1 Billion in Tax Losses Due to Improper Noncash Gifts Deductions [report no. 2013-40-009]

  • IRS Applies Rare Preparatory Time Rule Yet Finds Related Business [PLR 201251019]

  • IRS Omits Critical Analysis in Finding Absence of Self-Dealing [PLR 201301015]

  • Educational Activity Not Found, Then Found [PLRs 201249016, 201301014, 201303018]

  • IRS Blends Commerciality, Private Benefit Doctrines (Again) [PLRs 201303018-201303020]

  • IRS Applies Associational Requirements in Denying Church Status [PLR 201251018]

  • IRS Issues Procedural Rules for 2013 [Rev. Procs. 2013-1 throught 2013-10]

  • New List of Nonruling Areas [Rev. Proc. 2013-3]

  • New Schedule of User Fees [Rev. Proc. 2013-8]

  • IRS Updates Tax Rates, Inflation Adjustments for 2013 [Rev. Proc. 2013-15]

  • Taxpayer Advocate Urges "Paring" of Tax Expenditures


April 2013

  • Ways and Means Establishes Tax Reform Working Groups, Including One for Charitable/Exempt Organizations

  • Treasury, IRS Issue Update to 2012-2013 Priority Guidance Plan

  • Applications for Type III Organizations Supporting Government Entities Are on Hold

  • IRS's Latest Move on Self-Declarers is Questionable [Rev. Proc. 2013-9]

  • $1 Million Charitable Deduction Defeated by Hamartia [Estate of Evenchik v. Commissioner]

  • IRS Holds Entities Constitute Community Foundation [PLR 201307008]

  • More Charitable Deduction Litigation [Belk v. Commissioner, Crimi v. Commissioner, Pollard v. Commissioner]

  • IRS, CMS Issue Proposed Regs on Health Insurance Mandate [REG-148500-12]

  • Other Recent IRS Private Letter Rulings [PLRs 201303021, 201305012, 201306023]

  • CRS Reports

  • New Litigation [Gill v. IRS, Freedom From Religion Foundation, Inc. v. Miller]

  • New Charitable Organizations Statistics


May 2013

  • IRS Launches Compliance Check of Self-Declaring Organizations [Form 14449]

  • Public Policy Doctrine Foils Attempt to House Illegal Activity (Polygamy) in Exempt Apostolic Organization [PLR 201310047]

  • Self-Dealing Ruled Not Present in Grants to Public Charities, Despite Compensation Arrangements Involving Disqualified Persons [PLR 201311034]

  • I Must Write Myself a Letter: No Substantiation, No Charitable Deduction [Villareale v. Commissioner]

  • Ruling Illustrates Application of EBH Rules in DAF Context [PLR 201311035]

  • Other Recent IRS Private Letter Rulings [PLRs 201309014, 201309017, 201311028]

  • JCT Issues Tax Expenditures List for Fiscal Years 2013-2017 [JCS-1-13]

  • End of an Era [Ann. 2013-12]


June 2013

  • Obama FY 2014 Budget Proposes Limits on Charitable Deduction, Curbs on Deductions for Wealthy, and More

  • Final Colleges and Universities Compliance Report Issued by IRS

  • Proposed CHNA Regulations Issued [REG-106499-12]

  • Charitable Deductions Denied for Contributions of Dirt [Boone Operations Co., LLC v. Commissioner]

  • Commerciality Doctrine Corner [PLRs 201315027, 201315028]

  • Private Foundation Corner [PLRs 201315031, 201316021]

  • Other Recent IRS Private Letter Rulings [PLRs 201313034, 201314044, 201314046]

  • IRS: Apologies for Targeting Tea Party and Like Applications

  • Tax Exemption Means, Well, Tax Exemption [Delaware County, PA v. Federal Housing Finance Agency]


July 2013

  • TIGTA Issues Report Finding IRS Mismanagement, Use of Inappropriate Criteria in Application Processing; Werfel In, Miller Out as Commissioner [2013-10-053]

  • JCT Issues Report on House Working Groups Inventory of Tax Reform Suggestions [JCS-3-13]

  • Final Colleges and Universities Compliance Report Issued by IRS

  • Congressional Hearing Held on Colleges & Univerisities Report

  • Retirement Funds Organization Fails to Qualify as Business League [ABA Retirement Funds v. United States]

  • Recent IRS Private Letter Rulings [201317011, 201317013, 201318003, 201318013, 201319031]

  • Recent IRS Technical, Chief Counsel, Advice Memoranda [201318034, 201319010]


August 2013

  • Senate Finance Committee Staff Issues Exempt Organizations, Charitable Giving Tax Reform Options Paper

  • Ways and Means Committee Hears From Conservative Organizations

  • The Saga Continues

  • IRS Grafts Commerciality Doctrine Onto Exempt Business League Law [PLR 201321026]

  • Ugly Facts Make Understated Law [PLR 201323038]

  • IRS Approves Merger of Foundation Into Private Operating Foundation [PLRs 201321024, 201321025]

  • Other Recent IRS Private Determinations [TAM 201320023, PLRs 201321012, 201321026, 201322041, 201323029, 201323037, 201324020]

  • Easement's Lack of Value Results In No Charitable Deduction [Mountanos v. Commissioner]

  • IRS Publishes Statistics Concerning Noncash Contributions

  • IRS Publishes Statistics on Split-Interest Trusts Filings


September 2013

  • IRS Publishes Preliminary Report on Application-Processing Brouhaha

  • National Taxpayer Advocate Weighs In

  • IRS Introduces Safe-Harbor Option for Social Welfare Organizations

  • The Saga Continues

  • IRS Ruling Ranges Over Governance, Church, Private Benefit, Other Issues [PLR 201325017]

  • IRS: Credit Counseling is Not Promotion of Social Welfare [PLR 201325016]

  • Procedure for Early Terminations of Remainder Trusts [PLR 201326018]

  • Side Letter Made Gift Conditional, Nondeductible [Graev v. Commissioner]

  • Other Recent IRS Private Letter Rulings [PLRs 201327014, 201328020, 201328035, 201329021, 201330043]

  • Appellate Court Opinion Raises Issues About CFC Income as UBI [Rodriguez v. Commissioner]

  • IRS Publishes Data on Private Foundations


October 2013

  • Treasury, IRS Issue 2013-2014 Priority Guidance Plan

  • Rules Published Concerning CHNA Excise Tax Filing [T.D. 9629]

  • The Saga Continues

  • IRS as, Once Again, Attorney General [PLR 201332013]

  • IRS Revokes Fraternal Group's Exemption, in Part for Violating Commensurate Test [PLR 201332015]

  • Other Recent IRS Private Letter Rulings [PLRs 201333014, 201333015, 201333020]

  • Appellate Court Opinion Applies "Investment Plus" Concept to Definition of Business [Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund]

  • Court Permits Challenge to IRS's Application of Political Rules to Proceed [Freedom From Religion Foundation, Inc. v. Shulman]

  • Court Permits Challenge to Churches' Return Filing Exemption to Proceed [Freedom From Religion Foundation and Triangle FFRF v. Werfel]

  • House Passes Series of Anti-IRS, Anti-ACA Bills [H.R. 313, 2009, 2565, 2768, 2769]

  • Religious Organizations Commission Urges Unfettered Clergy Political Speech

  • Lawsuit Filed Challenging IRS Positions About Social Welfare Organizations' Political Activity [Van Hollen v. IRS]


November 2013

  • Werfel Testifies About Revisions of Exemption Application Process

  • House Oversight Committee Issues Report on Investigation of IRS

  • Down-Payment Assistance Entity Held Noncharitable, Exemption Retroactively Revoked [Partners in Charity, Inc. v. Commissioner]

  • Booster Club Loses Exemption; Fundraising Held to be Private Inurement, Private Benefit [Capital Gymnastics Booster Club, Inc. v. Commissioner]

  • Physician Ruled Not Disqualified Person for Intermediate Sanctions Purpose [PLR 201336020]

  • Tax Court Reverses Itself on Qualified Appraisal Determination [Friedberg v. Commissioner]

  • IRS Illustrates Rules as to Valuation of Conservation Easements [CCAM 201334039]

  • Other Recent IRS Private Letter Ruling [PLRs 201338043, 201338052]


December 2013

  • IRS Puts Questionable Spin on Law in Revoking Exemption of Organization Supporting Business League [PLR 201338059]

  • IRS Applies Private Benefit Doctrine in Denying Social Welfare Status [PLR 201338053]

  • Organization Promoting Relational Journalism Held Non-Exempt [PLR 201340020]

  • Exempt Organizations' Income Ruled Excludable Because of Accrual to State or Political Subdivision [PLRs 201338034, 201338034]

  • Court Hears Arguments in Campaign Financing Case [McCutcheon v. Federal Election Commission

  • Litigation Continues Over Constitutionality of ACA's Contraceptive Mandate [Hobby Lobby v. Sebelius; Newland v. Sebelius; Zubik v. Sebelius; Wieland v. Department of Health and Human Services]

  • A Look at Bill to Repeal Sports Leagues Exemption [S. 1524]

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