The 1986 Nonprofit Counsel Summaries

January 1986

House of Representatives Passes Tax Reform Legislation
New York Adopts Stringent Fund Raising Law Revisions
It's About Time: Appeals Court Remands Universal Life Church Decision [Ruberto v. Commissioner]
IRS Revises Procedure for Changing Accounting Periods [Rev. Proc. 85-58]
Lease Between Estate and Trustee's Spouse Held Indirect Self-Dealing [Gen. Coun. Mem. 39445]
"Independent" Committees: The Next IRS Monitoring Technique?

February 1986

Tax Revision Legislation Moving in Senate
Tax Provision Expired With 1985
House Subcommittee to Examine Nonprofits' "Commercial" Endeavors; Will Cause Some Introspection
Survey of 1985 Private Ruling Activity
IRS Revises Gift Substantiation and Reporting Rules [Ann. 86-1]
Government Regulation Frustrating to New Charity
IRS Changes Group Exemptions to Reflect Subordinates' Public Charity Status
Appeals Court Rejects IRS Position on Social Club UBI [The Cleveland Athletic Club, Inc. v. United States]
New Fund-Raising Guidelines Published
Scholarship Fund Held to be Supporting Organization [Cockerline Memorial Fund v. Commissioner]

March 1986

Tax Revision Update
Museums: In Forefront on Fragmentation Rule When IRS Examines Sales [TAM 8605002]
Hospital Regs in Final Form
Planned Giving: It's For All: The Ten Steps for Beginning
Business Held to Lack Standing to Challenge Competition by Nonprofit Organization [Research Consulting Associates, Inc. v. Electric Power Research Institute]
Fund-Raising Opportunities for Fraternities and Sororities
Recent IRS Private Letter Rulings [PLRs 8604025, 8604064, 8604066, 8604102]
Utah Supreme Court Writes Again; This Time Finds Charity [Yorgason v. County Board of Equalization of Salt Lake County]

April 1986

IRS Surprises Nonprofit Community With Ruling on Subsidiaries [PLR 8606056]
Tax Revision Progresses as Packwood Reveals New Proposal
Lobbying, Political Activities Hearings Coming: Summary of Lobbying Rules Presented
New York Generates New Fund Raising Regulatory Requirements
Fund-Raising Executives' Profile Published
Social Security Laws Held Constitutional as Applied to Churches [Bethel Baptist Church v. United States]

May 1986

Tax Revision Update
Fund-Raising Model Law Project Produces First Complete Draft
Home For the Aged Not Publicly Supported [Trustees for the Home for Aged Women v. United States]
Historical Preservation Organization Ruled Tax-Exempt [Rev. Rul. 86-49]

June 1986

Senate Finance Committee Unanimously Reports Tax Revision Bill
Supreme Court Decides Advertising Income Case; IRS Wins Battle, Loses War [United States v. American College of Physicians]
Lower Percentage Limitation Held Applicable to Gifts to Veterans' Organizations [Weingarden v. Commissioner]
Free-Standing PACs: Some Questions Answered [FEC AO 1984-12]
Self-Dealing Exception Given Broad Interpretation [Rev. Rul. 86-53]
Private School Hearing Held
Hilton Foundation Wins Control of Hotel Stock
IRS Rules on Gifts of Remainder Trust Income Interests [Rev. Rul. 86-60]
IRS Publishes Guidelines Concerning Scholarship Programs Gifts [Rev. Rul. 86-63]
Stockman on the Nonitemizers' Charitable Deduction
IRS Expands Reporting Exemption for Church-Affiliated Groups [Rev. Proc. 86-23]
Insurance Gift Programs Held to Generate Taxable Income [Mose and Garrison Siskin Memorial Foundation, Inc. v. United States]

July 1986

August 1986

Tax Bill in Final Stages
Supreme Court Holds Insurance Program to be Unrelated; Rejects Fund-Raising Defense [United States v. American Bar Endowment]
Church Retreat Center Found Tax-Exempt [Junalusks Assembly Housing, Inc. v. Commissioner]
IRS Changes Advance Ruling Period for New Charities
IRS Rules on Qualified Tuition Reductions for Graduate Students [Rev. Rul. 86-69]
AAFRC Trust Issues Charitable Giving Data for 1986
New Below-Market Interest Regulations Contain Exemption for Loans to Charity
Catholic Groups Fined for Contempt in Exemption Litigation, Order Stayed [Abortion Rights Mobilization, Inc. v. Regan]
New York Adopting Revised Fund-Raising Regulation Law
Subsidiary's Activities Attributed to Exempt Parent Where Both Simultaneously Involved in Project [PLR 8621059]

September 1986

House-Senate Conferees Approve Tax Revision Legislation
Individual Practice Associations Ruled Not Tax-Exempt [Rev. Rul. 86-98]
More on Discriminatory Policies by Private Schools [Gen Coun. Mem. 39525, 39524]

October 1986

Some Closer Looks at Tax Reform Act of 1986
Ways and Means Subcommittee to Hold Hearings on Non-Profit Competition
Social Clubs Tax Rules Amplified
Scholarship-Granting Organization Held to be Operating Foundation [The "Miss Elizabeth" D. Leckie Scholarship Fund v. Commissioner]
Sponsorship of Political Debates Ruled No Bar to Tax Exemption [Rev. Rul. 86-95]
Portion of Appreciation Reduction Regs Voided [Bullard v. Commissioner]
Fund-Raising Regulation Proposal for Social Welfare Groups Introduced
Final Regs Issued on Cooperative Hospital Organizations
IRS Revisits Partnership Issue, Coordination Throughout Agency Suggested
Justice Department Petitions Supreme Court in ARM Case [Baker v. Abortion Rights Mobilization, Inc.]

November 1986

More Closer Looks at Tax Reform Act of 1986
Organization Benefiting Particular Individual Held Not Charitable [Wendy L. Parker Rehabilitation Foundation v. Commissioner]
Business Listings Held Unrelated Advertising [Fraternal Order of Police, Illinois State Troopers Lodge No. 41 v. Commissioner]
Association's Promotion of Insurance Held Unrelated Business [Illinois Association of Professional Insurance Agents, Inc. v. Commissioner]
Prints Contribution Program Fails to Yield "Tax Shelter" Results [Hunter v. Commissioner]

December 1986

Educational/Advocacy Criteria Published [Rev. Proc. 86-43]
Public Charities Lobbying Regulation Proposed
University Grants to Faculty Held Taxable [Marquette University v. United States]
Connecticut Enacts Revised Charitable Solicitation Act
Revisions Proposed in Virginia's Fund-Raising Law
Valuation Cases on Parade
Percentage Compensation Arrangements Reviewed by IRS