January 1985

• College and University Athletic Scholarship Program Hearings: A Perspective

• Tax Reform Proposals Would Curb Charitable Giving

• Soliciting Charitable Organizations: Are You "Endorsed" in LA?

• IRS Issues Property Gift Substantiation and Appraisal Rules

• Packwood Selected as Next Finance Committee Chairman; Says He Likes Present Tax Laws

February 1985

• Appraisal, Return Requirements Regs Issued and Proposed

• Charitable Gift Substantiation Regs Issued

• Gifts of Stock — When Made? [Richardson v. Commissioner]

• Home Office Deduction for College Professors [Weissman v. Commissioner]

• IRS Publishes Criteria on Lessening Government Burdens [Rev. Ruls. 85-1, 85-2]

March 1985

• Tax Reform On Fast Track; Impact on Charitable Deduction Debated

• Court Finds Percentage Cap on Solicitor's Compensation Constitutional [Commonwealth of Massachusetts v. OSC Corporation et al.]

• Ruling Issued Concerning Gifts of Inventory [Rev. Rul. 85-8]

• FY 1986 Tax Expenditures Unveiled

• House Ways and Means Committee Alters Subcommittee Chairs

• Denial of Tax Exemption to Alleged Church Held Constitutional [New Concordia Bible Church v. Commissioner]

• Referral Service Held Charitable [Fraternal Medical Specialist Services, Inc. v. Commissioner]

• Finance Committee Organizes

April 1985

• Church Audit Proposed Rules Issued

• Tax Reform: Where Things Stand

• Finance Committee Selects Subcommittee Members

• No Deduction for Contingent Remainder Interest [Rev. Rul. 85-23]

• IRS Imposing Stringent Criteria For Scholarship Programs

• Tax Court Will Not Consolidate Declaratory Judgment, Deficiency Cases [Centre for International Understanding v. Commissioner]

• Book Plan Gift Deduction Upheld But Trimmed [Skripak v. Commissioner]

• Windfall Profit Tax Exemptions Regulations Proposed

May 1985

• Foundation Investment Income Tax Scope Curbed [Zemurray Foundation v. United States]

• Nonprofits and Use of Subsidiaries

• Cemetery Associations Held Not Charitable [Smith v. United States]

• Estate's Income Tax Charitable Deduction Not Determined Via "Interrelated Computations" Method
  [Hartwick College v. United States]

• Unrelated Income Tax Deductions Denied For Lack of Substantiation [CORE Special Purpose Fund v. Commissioner]

• Religious Organization Denied Exemption For Failure of Organizational Test and to Provide Information to IRS [Chief Steward of the Ecumenical Temples and Worldwide Peace Movement and His Successors v. Commissioner]

• Challenge to Tax-Exempt Status of Jewish Organization Fails [Khalef et al. v. Regan et al.]

• Technical Corrections Act of 1985 Introduced

June 1985

• President Unveils Tax Reform Package

• Legislation For Fraternity, Sorority Exemption Introduced

• 990-PF Introduces Complex Grant Reporting, Allocation Requirements

• Supreme Court Finds Religious Organization Engaged in Commercial Activities
  [Tony and Susan Alamo Foundation v. Secretary of Labor]

• IRS Says Charities Not Exempt From Lottery Withholding Requirements [Rev. Rul. 85-46]

• Some Courts Tough on Commerciality by Nonprofits

• IRS Clarifies Foundation Insurance, Indemnification Rules [PLRs 8202082, 8503098]

• Annuity Interests Held to Qualify for Charitable Deduction [Rev. Rul. 85-49]

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

• Tax Court Taxes Nun on Payments Despite Vow of Poverty [Schuster v. Commissioner]

• Appeals Court Upholds Convictions For Abusive Use of "Personal Churches" [United States v. Daly]

• Rule Denying Charitable Deduction for Gifts of Services Upheld [Grant v. Commissioner]

• IRS Differentiates Between Group and Consolidated Returns [TAM 8514001]

• Appeals Court Invalidates Part of "Integrated Auxiliary" Regulations [Lutheran Social Services of Minnesota v. United States]

• Final Regs Issued on Public Access to Exempt Organization Returns

• Appeals Court: Tax-Sheltered Annuities Must be Purchased From Insurance Companies [Corbin v. United States]

• Pooled Income Funds Sample Provisions Broadened Concerning Alternative Remaindermen [Rev. Rul. 85-57]

July 1985

• Standing Again Found in Catholic Church Exemption Challenge Case [Abortion Rights Mobilization, Inc. v. Regan]

• Tax Reform Hearings Well Underway; Charities to Testify July 8

• Child Care Facility Held to be Integrated Auxiliary of Church [Tennessee Baptist Children's Homes, Inc. v. United States]

• IRS Says Nonindividuals May Donate to Pooled Income Funds [Rev. Rul. 85-69]

• Group Insurance Dividends Held Not Unrelated Income [American Bar Endowment v. United States]

• Cemetery Denied Charitable Status on Appeal [Mellon Bank v. United States]

• Studies on Competition Offer Contrasts

• Science Fiction Convention Group Held Too Social to be Exempt [St. Louis Science Fiction Limited v. Commissioner]

• Judicial Humor

• Treasury Says Witchcraft Can Be Religious

• Spate of Valuation Cases Reflect Growing Problem

• Prohibitions on Solicitations By Law Enforcement Personnel Upheld [State of Maine v. Maine State Troopers Association]

• Ruling Required for Exempt Operating Foundation Status [Ann. 85-88]

August 1985

• Competition Coalition Unveils Legislative Strategy

• Proposed and Temporary Regulations for Exempt Entity Leasing Rules Unveiled

• Foundation Tax Regulation Upheld [Greenacre Foundation v. United States]

• Religious Order Held Nontaxable on Farming Income Because Members Are Uncompensated [St. Joseph Farms of Indiana Brothers of the Congregation of Holy Cross, Southeast Province, Inc. v. Commissioner]

• Organization Terminating Private Foundation Status Permitted to Elect Lobbying Guidelines [PLR 8521075]

• Supreme Court to Review Advertising Income Case [The American College of Physicians v. United States]

• Charities Testify on Tax Reform Before House Ways and Means Committee

• Exempt Organization Permitted to Engage in Joint Venture With For-Profit Corporation [PLR 8521055]

• IRS Extends Interest and Property Tax Deductions for Ministers [Rev. Rul. 85-96]

• Final Regulations Issued Concerning Federal Grants and Scholarships

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

September 1985

• Latest IRS Ruling Delineates Exempt Organization/Partnership Rules

• GAO Chastises IRS on UBI Collections

• Tax Reform: Its Impact on 401(k), 403(b), and Deferred Compensation Plans

• Gift Valuation Must Account for Restrictive Covenant [Rev. Rul. 85-99]

• Autos and Other Fringe Benefits: A Summary of New Rules [Ann. 85-113]

• Associations: Watch Out for "Soft Money" Political Expenditures

• Residuary Trust Reformed Under TRA 1984 Rules [Estate of Eaton]

• Joint Committee Staff Issues Minimum Tax, Deferred Compensation Pamphlets

• "Spinology" Organization Denied Exempt Status as Religious Entity [Triune of Life Church, Inc. v. Commissioner]

• IRS Issues Rulings on Hospital Testing Services [Rev. Ruls. 85-110, 85-109]

• Tax Reform Update

• Tax Considerations For Individual Donors

• IRS Develops Criteria For Research Programs

• Joint Committee on Taxation Staff Issues Tax Compliance Pamphlet

• 1986 CFC Rules On the Way; Based on Supreme Court Decision

October 1985

• Is Tax Reform Dead For 1985?

• Latest IRS Private Ruling Illustrates Creative Use of Pooled Income Fund [PLR 8535048]

• Arts Groups: When Do Sales Cause Loss of Exemption?

• Tax Court Finds Fraud in Establishment of "Church" [Butler v. Commissioner]

• Foundation's Interest in Parking Facility Held Not Excess Holding [PLR 8528095]

• Using Subsidiaries: Case Studies [PLRs 8530132, 8531073]

• Oregon Adopts Revised Solicitation Act

• One Distribution Held to Produce Both Estate and Income Tax Deductions [United States Trust Co. v. United States]

November 1985

• Ways and Means Committee Votes to Retain Nonitemizers Charitable Deduction

• State Supreme Court Holds Contemporary Nonprofit Hospital Not "Charitable"; Sees "Medical-Industrial Complex" [Utah County v. Intermountain Health Care, Inc.]

• Maryland Enacts New Solicitation Act: May Be Prototype For Other States

• Partial Draft of Prototype State Solicitation Act Now Available for Review and Comment

• Construction Projects Loan Program Held Not Self-Dealing [Rev. Rul. 85-162]

• Dissolution Requirements Not Satisfied by Foundation Rules Compliance [Rev. Rul. 85-160]

• Courts Continue to be Tough on Unrelated Income Deductions

December 1985

• Claims Court Finds Contracts Involve Scientific Research [IIT Research Institute v. United States]

• Ways and Means Finishes Tax Package

• Court Rejects IRS Position on Employer-Related Grant Programs [Beneficial Foundation, Inc. v. United States]

• IRS Rules on Gift of Joint Venture Interest to Remainder Trust [PLR 8536061]

• "Soft Money" Political Expenditures: Amplification of Earlier Analysis [see September 1985 issue]

• Foundation Scholarships Found Discriminatory [Rev. Rul. 85-175]

• IRS Rules on Exemption Application Filing Exception [Rev. Rul. 85-173]

• Estate Does Not Owe Interest Because of Retroactive Passage to Charity [Oxford Orphanage, Inc. v. United States]