January 1984

• SBA: Nonprofits Are Unfairly Competing With Small Business

• Exempt Organizations: When Can they Be General Partners in Limited Partnerships?

• Last-Minute Lobbying Against Deduction Tables Fails

• House Subcommittee Reviews Research Tax Rules

• Tax Status of Jewish Organizations Challenged [Khalef et al. v. Regan]

• Tax Court Frustrated Over "Church" Abuse Cases [Miedaner v. Commissioner]

• IRS Recognizes New Criteria for Exempt Hospitals [Rev. Rul. 83-157]

• Government Payments Can Enhance or Jeopardize "Public Charity" Status [Rev. Rul. 83-153]

• IRS Issues Dangerous Ruling [Rev. Rul. 83-166]

• Ways and Means Committee Explores Revisions of Capital Gains/Losses Treatment

• IRS Allows Estate Tax Deduction for Gift of Optional Interest in Residence [Rev. Rul. 83-158]

February 1984

• IRS Hearing Held on New Discount and Income Factors

• Form 990 Advisory Committee Formed

• Historic Preservation Council Reports

• Tax Avoidance Advice Thwarts Exemption [National Association of American Churches v. Commissioner]

• Gifts of Rights to Services Are Deductible [Rev. Rul. 84-1]

• 1984: Difficult Year for Tax Changes

• Cooperative Hospital Service Organization Regs Proposed

• Ruling Requests Rules Revised [Rev. Proc. 84-1]

• Two-Tiered Pricing Systems Do Not Preclude Exemption

• Tax Court: Inurement Can Be Of Gross Earnings As Well As Net [People of God Community v. Commissioner]

March 1984

• 990 Advisory Board

• Internal Funds Offer Fund Raising Opportunities [American Bar Association v. United States]

• UBI Partnership Rules Reaffirmed [Service Bolt and Nut Co. Profit Sharing Trust v. Commissioner]

• Church-Related Organizations Now Exempt From Filing [Notice 84-2]

• Expenses of Child's Missionary Work Held Deductible Gifts [White v. United States]

• Hearing Held on Land Gift Bill

• IRS Rules That Unrelated Debt-Financed Property Exemption Available for Rented Property [TAM 8246006]

• Conable to Retire

• Tax Preferences for "Formal" Educational Institutions

April 1984

• Tax Bills on Course

• Fund Raising/Business Ventures Distinctions Outlined [American Bar Endowment v. United States]

• Private Foundation Regs Issued

• Interest-Free Loans Held Taxable [Dickman v. Commissioner]

• Sister's Wages Held Taxable [Samson v. United States]

• Ministers Housing Allowance Limited [Reed v. Commissioner]

• No Declaratory Judgment Jurisdiction Where No Final Adverse Determination [AHW Corporation v. Commissioner]

• UBI Partnership Rule Upheld [Service Bolt and Nut Co. Profit Sharing Trust v. Commissioner]

• Government Wins "Tax Shelter" Case [Anselmo v. Commissioner]

• Deduction for Remainder Gift Upheld Despite Election Against Will [First National Bank of Fayetteville, Arkansas v. United States]

May 1984

• House and Senate Pass Tax Bills, Depart for Easter Recess

• Church Auxiliary Rules Upheld [Lutheran Social Service of Minnesota v. United States]

• Expenses of Alumni Association's Travel Tours Held Nondeductible [Rev. Rul. 84-55]

• Proposed Trust Reformation Rules: A Summary

• Exempt Organizations in Partnerships: Applicability of Sale-Leaseback Rules

• House Committee Acts to Expand Tax Revisions

• Tax Exemption Upheld in Face of Claims of Commerciality and Private Benefits [Alive Fellowship of Harmonious Living v. Commissioner]

• Change in Annual Accounting Period Is Automatic [IR 84-54]

June 1984

• IRS Rules Sweepstakes Gifts Deductible

• Tax Reform Efforts Launched

• Higher Education Wins Major UBI Cost Allocation Case [Rensselaer Polytechnic Institute v. Commissioner]

• Final Split-Interest Gift Tables, Regulations Published

• IRS Concedes Expanded Deduction for Expenses for Charity [Rockefeller v. Commissioner]

• OMB Issues Guidelines Concerning "Lobbying"

• Pre-1969 Trust Held Not Foundation But Grandfathered Split-Interest Trust [Hammond v. United States]

• Final Regulations on Copyrighted Gifts of Art Issued

• IRS Issues Interest-Free Loan Tables

• Marital Deduction Regulations Proposed

• Charitable Deduction Rules May Be Revised

July 1984

• Tax Legislation Finalized in Conference

• New Exemption Ruling Procedures Published [Rev. Proc. 84-46]

• AAFRC Giving Data for 1983 Published

• 990 Advisory Committee Meets Again

• Nonsubstantive Amendments Disregarded for 15-Month Rule Purpose, Says IRS [Rev. Proc. 84-47]

• Status of Regulation Projects

• Fund Raising and Defamation -- An Update [National Foundation for Cancer Research et al. v. Newsweek, Inc. and Quinn]

• IRS Rules Volunteers Liable for Tax Penalty [Rev. Rul. 84-83]

• Estate Owes Interest Despite Total Passage to Charity [Oxford Orphanage, Inc. v. United States]

August 1984

• Rebuttable Fund Raising Cost Percentage Held Unconstitutional [Secretary of State of Maryland v. Joseph H. Munson Co., Inc.]

• National Membership Organization Ordered to Admit Women [Roberts, Acting Commissioner, Minnesota, Department of Human Rights v. United States Jaycees]

• Racial Discrimination Suit Dismissed for Lack of Standing [Allen v. Wright, Regan v. Wright]

• IRS Liberalizes Inventory Gift Rule

• Mortmain Law Fails to Defeat Charitable Deduction [Rev. rul. 84-97]

• IRS Allowed to Allocate Charitable Deduction [Dolese v. Commissioner]

• Expenses of Child's Missionary Work Held Non-Deductible Gifts [Brinley v. Commissioner]

• When Are Fund-Raising Costs "High"?

• Sale-Leaseback Rules/Partnership Problem Rectified

• Public Cemetery Found Charitable [Mellon Bank v. United States]

• Forthcoming Hearings

• Illinois Action Expands Fund-Raising Regulation

September 1984

• 1984 Act Revises Many Aspects of Exempt Organizations Law

• Tax Reforms Loom

• Distinguishing Between Business Expenses and Charitable Gifts [Rev. Rul. 84-110]

• IRS Proposes Foundation Reporting Rules

• Transfer of Notes Held Self-Dealing [Gershman v. Commissioner]

• Tax Court Continues to Find Church Abuses ... [Church of Ethereal Joy v. Commissioner]

• With D.C. Federal Court Not Far Behind [Freedom Church of Revelation v. United States]

• "Operating Educational Organization" Defined by Tax Court [Estate of Ethel P. Green v. Commissioner]

• Excess Business Holdings Guidelines Announced by IRS [Ann. 84-81]

• New Foundation: Governmental or Private Body?

• Form Published for Social Security Tax Exemption [Form 8724]

• Tax Court: Carpet Installation/Fund-Raising Bars Exemption [Self-Realization Brotherhood, Inc. v. Commissioner]

• Recreational Activities Preclude Exemption for "Bus Ministry" [Retreat in Motion, Inc. v. Commissioner]

• Tax-Exempts and the ITC

• Pre-1982 Remainder Trust Annuities Held Ineligible for Marital Deduction [Leach Estate v. Commissioner]

October 1984

• Success Does Not Mean Loss of Tax Exemption [Presbyterian and Reformed Publishing Co. v. Commissioner]

• Advertising Income Held Related Revenue [The American College of Physicians v. United States]

• IRS Issues Temporary Tax Shelter Regulations

• Doctrine of Election Bars Gift Deduction Limitation Reversal [Grynberg v. Commissioner]

• Tuition Aid, Legal Services Benefits May Continue

• "Church By Mail" Refused Exemption [Church By Mail, Inc. v. Commissioner]

• Slit-Interest Trusts Rules Issues

• IRS: No Deduction Where Ticket Privileges Received [Rev. Rul. 84-132]

• Hearing Held on Charitable Deduction Permanence

• Church of Scientology Exemption Revocation Upheld [Church of Scientology of California v. Commissioner]

November 1984

• 98th Congress Adjourns, Both Passes and Leaves Tax Legislation

• IRS Clarifies Gift Deduction Rules for Veterans' Organizations [Rev. Rul. 84-140]

• More on Church of Scientology Exemption Revocation

• IRS Revises Application for Recognition of Tax-Exempt Status (Form 1023)

• Regulatory Miscellany

• Update on Tax Shelter Rules

• FASB Fund-Raising Cost Proposal May Be Imminent

December 1984

• FASB Issues Proposed Joint Costs Guidelines

• Tax Topics for Donors

• Church's Medical Aid Plan Held Exempt Function [Bethel Conservative Mennonite Church v. Commissioner]

• Estate Charitable Deductions Denied Under "Implied Repeal" Doctrine [Estate of Flanigan v. Commissioner]

• Foundation Held To Not Satisfy Termination Requirements [Gladney v. Commissioner]

• Gift Annuity Tables Revised

• Christmas Card Fund Raising Not Taxable [Veterans of Foreign Wars of the U.S., Department of Missouri, Inc. v. United States]

• Planned Gifts: Which Ones?

• $322 Billion in Tax Expenditures Tallied