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The 1990 Nonprofit Counsel Summaries

January 1990

  • Congress Reconvening, Set For Active Year

  • Free Speech and Fund Raising: State of the Precedent, Part I

  • Advertising Regulations Upheld on Appeal [American Medical Association v. United States]

  • Descendants' Organization Held Not Exempt: Private Interests Found [Manning Association v. Commissioner]

  • Tax-Exempts, Gambling, and UBIT: The IRS Explains [Ann. 89-138]

February 1990

  • Senator Metzenbaum Authoring "Truth in Fund Raising Act"

  • Free Speech and Fund Raising: State of the Precedent, Part II

  • Court Defines Labor Union, Membership in UBI Opinion [American Postal Workers Union v. United States]

  • Estate Charitable Deduction Denied Where Reformation Untimely [Hall Estate v. Commissioner]

  • Charitable Remainderman Held Entitled to Trust Accounting [Shriners Hospitals for Crippled Children v. Noah Mack Smith]

  • IRS Ignores Subsidiary in Partnership [TAM 8938002]

  • Congressional Inquiry Shows IRS Enforcement Declining Due to "Financial Crisis"

March 1990

  • Unrelated Business Income Taxation Revision Update

  • IRS Issues Gift Deductibility Guidelines [Rev. Proc. 90-12]

  • IRS Expanding Audits of Charitable Fund Raising

  • Hearings Sets on AMT Revision, Other Matters

  • IRS Issues Revised Exemption Application

  • Supreme Court Upholds Tax on Sales of Publications [Jimmy Swaggert Ministries v. Board of Equalization of California]

April 1990

  • IRS Publishes Revised Annual Information Return (Form 990)

  • Royalties Found In Mailing List Rentals [Disabled American Veterans v. Commissioner]

  • IRS Publishes New User Fees for Ruling Requests [Rev. Proc. 90-17]

  • Major Tax Policy Shift Appears Underway

  • School Presumed Discriminatory, Thus Is Not Tax-Exempt [Calhoun Academy v. Commissioner]

  • Remainder Interest Beneficiary Case Presented to Supreme Court [Shriners Hospitals for Crippled Children v. First Security Bank of Utah]

May 1990

  • Unrelated Business Law Revisions Progressing

  • IRS Meets With Exempt Organization Professionals

  • Charitable Deduction Election Held Irrevocable [Woodbury v. Commissioner]

  • The Utah Fund-Raising Law: An Analysis

June 1990

  • The UBIT Debate: Where Matters Stand

  • IRS Advises on Consequences of Revocation of Exemption [Gen. Coun. Mem. 39813]

  • Private Foundations' Expense Study Concluded

  • IRS Transmits Fund-Raising Regulation Guidance to Agents

  • Precinct Committeemen Activity Held Participation in Political Campaign [Gen. Coun. Mem. 39811]

  • Publication 78 Extraction Procedure Ruled Valid [Gen. Coun. Mem. 39809]

July 1990

  • Supreme Court Decides Missionary Gift Case: No Charitable Deduction [Davis v. United States]

  • IRS Provides Guidance on Debt-Financed Income Exception [Notice 90-41]

  • Maryland Revises Its Fund-Raising Regulation Law

  • Association Foundation Loses Exemption [PLR 9017003]

  • IRS Rules on Application of Integral Part Test [PLR 9021060]

August 1990

  • GAO Says IRS Can Improve Exemption Process [GAO/GGD-90-55]

  • Hearing Held on Hospitals' Charity Care and Exempt Status

September 1990

  • Tax Legislation Looming

  • IRS Finds Taxable Income in "Royalty" Arrangement [PLR 9029047]

  • IRS Rules on Travel Tours [TAM 9027003]

  • IRS Finds Self-Dealing in Fund-Raising Event Grants [PLR 9021066]

  • Americans With Disabilities Act Signed Into Law

October 1990

  • Tax Legislation Looming (Still)

  • Public Charity Lobbying Regulations Issued

  • Association's Insurance Services Held to be Unrelated Business [National Association of Postal Supervisors v. United States]

  • Gift Allowed Because of Material Condition [885 Investment Co. v. Commissioner]

November 1990

  • Tax Bill Finally Enacted

  • Appellate Court Reverses in NCAA-UBIT Controversy [National Collegiate Athletic Association v. Commissioner]

  • "Commerciality" Held to Bar tax-Exempt Status [Living Faith, Inc. v. Commissioner]

  • The New Lobbying Regulations: A Federal Definition of "Fund-Raising"

  • Efforts Underway in U.S.S.R. to Develop Charity Law

December 1990

  • Details on the New Tax Legislation

  • HMO Ruled Noncharitable, Insurance Provider [Gen. Coun. Mem. 39828]

  • The Commerciality Doctrine: Part I

  • The New Lobbying Regulations: What Is "Grass Roots" Lobbying?

  • Tax Court Finds Self-Dealing, Improper Expenditures [Kermit Fischer Foundation v. Commissioner]

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