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The 1987 Nonprofit Counsel Summaries

January 1987

  • Private Foundation Grant Rules Affected by Tax Reform

  • Tax Reform Act Has Impact on Associations

  • Investments by Credit Union Attract Taxable Income [Alabama Central Credit Union v. United States]

  • Multi-Million Dollar Self-Dealing Case Headed for Trial [Reis Estate v. Commissioner]

  • University Grants to Faculty Held Taxable [Marquette University v. United States]

  • "Common Treasury" Rule for Apostolic Groups Clarified [Twin Oaks Community, Inc. v. Commissioner]

February 1987

  • Advocacy Groups Held Not Subject to Political Expenditures Limits [Federal Election Commission v. Massachusetts Citizens for Life, Inc.]

  • Community Organization Held Not Charitable; Antiquated Concepts Revived [Columbia Park and Recreation Association, Inc. v. Commissioner]

  • IRS Announces Expanded Private Letter Ruling Program [Rev. Proc. 87-7]

  • ULC Check-Swapping Scheme Held Fraudulent [Wedvik v. Commissioner]

  • Pennsylvania Legislator Leads Charge on Nonprofits That "Unfairly" Compete

  • IRS Promulgates Rules for Recognition as Multi-Parent Title-Holding Organization [Notice 87-18]

March 1987

  • Lobbying and "Unfair Competition" Hearings Dates Set, Proposed

  • The New Insurance Rules: What They Mean for Gift Annuity Programs and Otherwise

  • Association Insurance Program Held Unrelated Business [Professional Insurance Agents of Washington v. Commissioner]

  • Will Contest Settlement Payment Held Not a Split-Interest Transfer [Flanigan v. United States]

  • More on Meals, Travel, and Entertainment Deductions

April 1987

  • GAO Issues Report on Competition by Non-Profit Organizations

  • Lobbying Rules Hearings Held, Set; Debate Intensifies

  • Recent Opinion Sounds Warning on Withholding Obligations [Schwinger v. United States]

  • Court Upholds Probe of Alleged Pattern of Property Gifts Abuses by Church [St. German of Alaska Eastern Orthodox Catholic Church v. United States]

  • IRS Opines Again on For-Profit Subsidiaries [PLR 8706012]

  • IRS Rules Favorably on Educational Grants to Fraternities, Sororities


May 1987

  • Forthcoming Competition Hearings Raising Questions as to Strategy

  • Insurance Rules and Gift Annuities: An Additional Element

  • Plan Held Not a VEBA Because of Private Inurement [Sunrise Construction Company, Inc. v. Commissioner]

  • Court Voids Percentage Restrictions on Solicitors' Compensation [Bellotti v. Telco Communications, Inc.

  • Advertising Income Regulations Construed as to Meaning of "Circulation" [American Hospital Association v. United States]

  • Legislation Promoted to Immunize Nonprofits' Leaders From Civil Law Liability

June 1987

  • June Hearings Set on Competition Issues

  • Joint Committee Staff Issues "Blue Book"

  • Deferred Compensation Plans of Exempt Organizations and a Current Controversy

  • Private Foundations and Scholarship Rules: An Update

  • Estate Tax Deduction Allowed for Charitable Bequest Out of Will Settlement [Strock Estate v. United States]

  • Police Benevolent Associations Ruled Non-Exempt [Police Benevolent Association of Richmond, Va. v. United States]

  • Nonprofits' Lotteries Prohibition: Relief May be on the Way

  • Debt-Financed Income Results From Sale of Margined Securities [Alabama Central Credit Union v. United States]

July 1987

  • Lobbying, Political Campaign Hearings Generate Staff Recommendations

  • Subcommittee Hearings on Competition/UBI Open

  • Supreme Court Provides Broad Definition of "Race"; Impact on Public Policy Standard Unclear [Saint Francis College v. Al-Khazraji; Shaare Tefila Congregation v. Cobb]

  • Unrelated Income TCMP Audit Underway

  • IRS Changes View on Co-Tenancy Remainder Interests [Rev. Rul. 87-37]

  • $87.22 Billion Donated to Charity Last Year

  • IRS Establishes Exempt Organization Advisory Group

September 1987

  • Lobbying, Political Activities Legislation Introduced

  • Exempt Organization Advisory Group's First Meeting Set

  • Church School Welfare Plan Denied Exemption [American Association of Christian Schools Voluntary Employees Beneficiary Association Welfare Plan Trust v. United States]

  • Subcommittee Hearings on Competition/UBI Concluded

  • Nonprofit Sector Not Ignored in Revenue-Raising Options

  • Court Rejects Exemption Using "Commerciality" Standard [Easter House v. United States]

  • Impact of Technical Corrections Legislation on Nonprofits

  • Card Program Receipts Held Unrelated Income [Veterans of Foreign Wars, Department of Michigan v. Commissioner]

October 1987

  • Court Provides Detailed Interpretations of Advertising Regulations [American Medical Association v. United States]

  • National Committee on Planned Giving

  • Annual Conference Held

  • Virginia Revises Fund-Raising Law fot Professional Solicitors

  • Study Portrays Nonprofit Employment

  • Computer Users' Group Held Ineligible for Tax Exemption [National Prime Users Group, Inc. v. United States]

November 1987

  • Exempt Organization Advisory Group Holds First Meeting

  • Court Approves of Candidate-Rating by Charitable Organization [The Association of the Bar of the City of New York v. Commissioner]

  • Court Voids, Upholds Advertising Regulations [American Medical Association v. United States]

  • Tax Legislation This Year Looking Like A Certainty

  • Social Club Allowed to Aggregate Unrelated Activities [North Ridge Country Club v. Commissioner]

  • Gift of Notes Yields Discounted Deduction [Goldstein v. Commissioner]

December 1987

  • 1987 Tax Reform: The Details

  • House Oversight Republicans Float UBI Proposals

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