The Nonprofit Counsel 2014 Summaries

January 2014

  • Court Holds Parsonage Allowance Law Unconstitutional [Freedom From Religion Foundation, Inc. v. Lew]

  • Treasury, IRS Issue Update to 2013-2014 Priority Guidance Plan

  • Case Study: How to Not Structure "Friends Of" Organization [PLR 201345031]

  • Easement Deduction Upheld But Valuation Penalty Imposed [Gorra v. Commissioner]

  • Easement Deduction Denied; Donor Lacked Right to Give It [61 York Acquisition, LLC v. Commissioner]

  • IRS Again Misapplies Private Inurement Doctrine [PLR 201347023]

  • Other Recent IRS Private Letter Rulings [PLRs 201342011, 201343028, 201344009, 201344011, 201345033, 201347023, 201347024]

  • IRS Updates Tax Rates, Inflation Adjustments For 2014 [Rev. Proc. 2013-35]

  • Will Supreme Court Temper Fluid Recovery/Charity Awards? [Marek v. Lane]


February 2014

  • Social Welfare Organizations Political Activities Regulations Proposed, Extensive Comments Sought [REG-134417-13]

  • Tax Court Again Opines on Nonprofit Governance Elements [The Council for Education v. Commissioner]

  • Art Lending, Leasing and Self-Dealing Rules: Case Study [PLR 201346011]

  • Business League Law Corner [PLRs 201347022, 201349019, 201349021]

  • Online Fundraising Activities Held Violations of Commerciality and Private Benefit Doctrines [PLR 201350042]

  • Government Hospitals' Plea Suggests Gap in IRS Procedures

  • IRS Publishes Unrelated Business Statistics for 2009


March 2014

  • IRS Issues Interim Guidance for Type III Entities Supporting Governmental Organizations [Notice 2014-4]

  • Current IRS Thinking on Activities Measurement

  • IRS Finds Too Much Political Activity for Social Welfare Status [PLRs 201403019, 201403020]

  • Camp Introduces Bill to Block Social Welfare Organization Regs [H.R. 3865]

  • IRS Issues Guidance as to Exempt Hospital Rules [Notices 2014-2, -3]

  • Foundation Fails in Excise Tax Abatement Effort [TAMs 201351027, 20112950]

  • Commerciality Strikes Again [PLR 201403017]

  • IRS Issues Exemption Reinstatement Procedures for Nonfilers [Rev. Proc. 2014-11]

  • IRS Issues Procedural Rules for 2014 [Rev. Procs. 2014-1 through 2014-10]

  • Regulations Proposed on Abusive CRT Assets Sale Transaction [REG-154890-03]

  • Litigation Rages Over Contraceptive Mandate's Constitutionality


April 2014

  • Camp's Tax Proposal Unveiled

  • Website Ruled a Periodical for Purposes of UBI Cost Allocation Rules [PLR 201405029]

  • Easement Organization Has Exemption Revoked; Held "Conduit" for Accountant's Practice [PLR 201405018]

  • Organization Denied Exemption Because of Substantial Legislative Activities [PLR 201408030]

  • Charity Held to Be Lessening Burdens of Government, Not Taxable on Sales of Mitigation Credits [PLR 201408031]

  • Tax Exemption Means Tax Exemption -- A Reprise [Montgomery County, Maryland v. Federal National Mortgage Association]

  • UBI Corner [PLRs 201406020, 201407022, 201407024]

  • Other Recent IRS Private Letter Rulings [PLRs 201405018, 201405022, 201406019, 201407021, 201407023, 201407024]

  • Charitable Deduction Denied Due to Lack of Qualified Appraisal [Alli v. Commissioner]

  • Camp Bill Update

  • Regulations Struck Down Because IRS Lacks Jurisdiction [Loving v. Internal Revenue Service]


May 2014

  • Fundraising Entity Denied Exemption on Commerciality and Private Benefit Grounds [PLR 201407014]

  • Another Fundraising Entity Denied Exemption on Commerciality Grounds [PLR 201410035]

  • Health Care Cooperative Denied Exemption on Commerciality and Private Benefit Grounds [PLR 201409012]

  • Cemetery Association Ruled Able to Have Taxable Subsidiary [PLR 201409009]

  • Other Recent IRS Private Determinations [ TAM 201409010, PLRs 201409013, 201411037, 201411038, 201411039]

  • Easement Limited by State Law Not Perpetual, Not Deductible [Wachter v. Commissioner]

  • A Sampling of Comments on Proposed Political Activity Regulations


June 2014

  • IRS Proposes Streamlined Exemption Recognition Application [Form 1023-EZ]

  • Senate Finance Committee Approves Tax Law Extenders

  • EO Division Is "Reorganizing," by Concentrating Application Processing in Cincinnati

  • Gaming Organization Loses Exemption Pursuant to Commensurate Test [PLR 201415003]

  • A Case Study on Operating Foundations/Museums and the Federal Tax Law [PLR 201415010]

  • Supreme Court Strikes Down Another Campaign Financing Restriction [McCutcheon v. Federal Election Commission]

  • Other Recent IRS Private Determinations [TAM 201413013, Chief Couns. Adv. Mem. 201414014, PLRs 201413012, 201414029, 201414031, 201415009, 201416009, 201416010]

  • Court Again Denies Deduction for Gift of Facade Easement [Kaufman v. Commissioner]

  • IRS Shifts Position on Credit Union Unrelated Income Issues [May 24, 2014, memorandum]


July 2014

  • Treasury/IRS to Repropose Political Activity Regulations

  • Social Media Comments Help Torpedo Recognition of Exemption [PLR 201417017]

  • Government Hay-Cutting Causes Property to be Exempt Function Asset [PLR 201419017]

  • IRS Issues Another Mistaken PLR on Board Governance [PLR 201421022]

  • Other Recent IRS Private Letter Rulings [PLRs 201416011, 201418061, 201419015, 201420010, 201420020, 201421023]

  • Conservation Easement Litigation [Palmer Ranch holdings Ltd. v. Commissioner; Chandler v. Commissioner]

  • ABA Tax Section Submits Comments on Proposed Political Activities Regulations

  • Shams, Lack of Economic Substance, and the Charitable Deduction [RERI HoldingsI, LLC v. Commissioner]

  • IRS Publishes Data Concerning Charitable Organizations

  • Split-Interest Trust Filings Continue to Decline


August 2014

  • Valuation/Penalty Seven-Year War May Have Ended [Whitehouse Hotel Limited Partnership v. Commissioner]

  • In Battle of Experts, Easement Found to Have No Value, Thus No Deduction [Scheidelman v. Commissioner]

  • Jurisdictional Hurdles Cleared in Case of Alleged Discriminatory Review of Exemption Application [Z Street, Inc. v. Koskinen]

  • Charitable Deduction Denied Because of Quid Pro Quos [Seventeen Seventy Sherman Street, LLC v. Commissioner]

  • Missing Facts Mar PLR [PLR 201422027]

  • Proceeds From Club's Sale of Easement Not Unrelated Income [PLR 201425016]

  • Other Recent IRS Private Letter Rulings [PLRs 201422025, 201424023, 201424028, 201425025]

  • Why Can't the Media Get This One Right?


September 2014

  • IRS Releases Final Version of Streamlined Application for Recognition of Tax Exemption [Form 1023-EZ]

  • Contraceptive Mandate Opinion Offers Extensive Supreme Court Look at Nonprofit, For-Profit Corporate Forms [Burwell v. Hobby Lobby Stores, Inc.]

  • Supreme Court Again Enjoins Administration on Contraceptive Mandate Enforcement [Wheaton College v. Burwell]

  • Hospital's Lab Testing for Nonpatients Held Related Activity [TAM 201428030]

  • Cemetery Association's Acquisition of Land From Insiders Held to Not Entail Private Inurement [PLR 201428011]

  • In No "New Entity" Decision, IRS Gets It Wrong [PLR 201426028]

  • Model Business League Gets IRS Rave Review [PLR 201426029]


October 2014

  • Retirement Plan Promotor Loses on Exempt Business League Claim [ABA Retirement Funds v. UNited States]

  • Museum's Gift Shop Sales Ruled Related Business [PLR 201429029]

  • Online Sorority Denied Recognition of Exemption [PLR 201434022]

  • Mobile Giving Promotor Denied Recognition of Exemption as Charity [PLR 201429027]

  • Social Club's Exemption Ruled Unaffected by Spin-Off of Sporting Events [PLR 201428009]

  • Other Recent IRS Private Letter Rulings [PLRs 201430014, 201431031,201431032, 201432037, 201434025; TAM 201430019]

  • Private Foundation Corner [PLRs 201430017, 201432025]

  • Tax Court Corner [Schmidt v. Commissioner;Zarlengo v. Commissioner; RERI Holdings I, LLC v. Commissioner]

  • Another Court Opinion Shows Why IRS Lacks Jurisdiction Over Matters of Nonprofit Governance [Ridgely v. Lew]

  • TIGTA Finds Exempt Organizations With Federal Funding, Tax Debt [2014-10-012]


November 2014

  • TE/GE Counsel Bifurcating

  • Treasury/IRS Issue 2014-2015 Priority Guidance Plan

  • Health Care Entity Ruled Nonexempt on Dubious Grounds [PLR 201436050]

  • Disqualified Persons Everywhere But Not Alaways [PLRs 201433021-201433024]

  • Government-Funded Wi-Fi Project Held Not Charitable Entity [PLR 201434023]

  • This PLR Is a Packet of Nonsense [PLR 201428022]

  • Private Foundation Corner: Two PLRS Yield 20 Rulings [PLRs 201435016, 201435017]

  • Illustrations [PLRs 201437004, 201437014; TAM 201438034]

  • Other Recent IRS Private Letter Rulings [PLRs 201433016, 201436051]

  • Senate SubcommitteeIssues Report on Treasury, IRS "Failures" in Connection With Exempt Organizations Processing

  • Note on IRS Determination Letters


December 2014

  • TIGTA to Revisit Its Report on IRS Processing of Applications

  • IRS Declines to Abate Excess Business Holdings Taxes, Finds Insufficient Reliance on Legal Advice [TAM 201441021]

  • IRS Stoops to New Low in Its Stream of Governance Rulings [PLR 201440020]

  • Private Benefit Doctrine Takes Unexpected Beating [PLR 2014400023]

  • To Receive Charitable Deduction, One Must Be the Donor [Kalapodis v. Commissioner]

  • PLR Illustrates Foundation Acquisition of S Corporation Stock by Gift, Stock Purchases by Company's ESOP [PLR 201441018]

  • Charity's Restoration of Club's Historic Building Held to Cause Only Incidental Private Benefit [PLR 201442066]

  • Foundation's Pledge of Securities in Support of Hospital's Bond Issue Ruled Program-Related Investment [PLR 201442061]

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