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The 1991 Nonprofit Counsel Summaries

January 1991

  • IRS Reconsidering Interest-Rate Swap Agreement Ruling [PLR 9046066]

  • Social Club Cases Freed in Wake of Supreme Court Decision [Portland Golf Club v. Commissioner]

  • The Commerciality Doctrine: Part II

  • The New Lobbying Regulations: What Is "Direct" Lobbying?

  • Media Blitz Is On


February 1991

  • Case Settlement Brings Sweepstakes Fund-Raising Standards

  • IRS Amends Pooled Income Fund Requirements, Now Wants Depreciation Reserve [Rev. Rul. 90-103]

  • IRS Rules on AMT Gift Carryover Question [Rev. Rul. 90-111]

  • Tuition Raffle Brings Taxation to Winners [Zorc v. Commissioner]

  • The New Lobbying Regulations: The Allocation Rules

  • The Commerciality Doctrine: Part III

  • A Look at the Forbes Nonprofit 500


March 1991

  • IRS Revokes Exemption on Basis of "High" Fund-Raising Costs

  • Case Settlement Produces Direct Mail Fund-Raising Guidelines

  • The New Lobbying Regulations: The Record-Keeping Rules

  • Ethics Reform Act Promotes Charitable Contributions

  • "Tax-Exempt and Worth It"


April 1991

  • Roybal Reintroduces Proposed Hospital "Charity Care Act"

  • Congress Evaluating Expiring Provisions

  • IRS Proposes Charitable Deductions/Foreign Source Income Regulations

  • Union Dues From "Associate" Members Held Unrelated Income [American Postal Workers Union v. United States]

  • Appellate Court Upholds IRS Church Criteria [Spiritual Outreach Society v. Commissioner]

  • Circular Flow of Funds Held to Deprive "Donor" of "Gift" [Allen v. Commissioner]


May 1991

  • IRS Denies Deduction for Gift of Insurance Policy to Charity [PLR 9110016]

  • Appeals Court Upholds Fund-Raising Ban In Airports [International Society for Krishna Consciousness, Inc. v. Lee]

  • The Commerciality Doctrine: Part IV

  • The New Lobbying Regulations: The Reporting Rules

  • IRS Issues Guidelines for Qualification of Religious Orders [Rev. Proc. 91-20]


June 1991

  • IRS Finds Violation of the Political Campaign Constraint [TAM 9117001]

  • The New Lobbying Regulations: The Affiliation Rules

  • The New Lobbying Regulations: When Should the Election be Made?

  • Hospitals, UBIT, and Medicare Costs: The IRS Opines [Gen. Coun. Mem. 39843]

  • Additional Legislation Mandating Hospital Charity Care Introduced


July 1991

  • House Ways and Means Committee Holding Hearings on Hospitals' Tax-Exempt Status

  • Easement Gift Held to Require Recapture of Rehabilitation Credit [Rome I Ltd v. Commissioner]

  • Maine Fund-Raising Law Found Unconstitutional [Auburn Police Union v. Tierney]

  • Charity Laws Being Developed in Russia and Hungary

  • Charitable Trust Held Reformed, Notwithstanding Post-1979 Codicil [Wells Fargo Bank v. United States]

  • Gift of Scenic Easement Held to be Transfer of Value; Donors' Motivation to be Explored [McLennan v. United States]


August 1991

  • Hospital Exemption Hearing Held; Testimony Analyzed (Part One)

  • Model State Law Proposed

  • Tax-Exempt Organizations May Be Able to Offer 401(k) Plans

  • Stark Bill Would Tax Exempt Organizations' Investment Income

  • Veterans' Organization Win Reversed on Procedural Grounds [Disabled American Veterans v. Commissioner]


September 1991

  • IRS Holds Hearing on Charitable Deduction's Foreign Source Income Regulations

  • Hospital Exemption Hearing Held; Testimony Analyzed (Part Two)

  • Texas' Approach to Fund-Raising Regulation


October 1991
 

  • Summary not available


November 1991

  • Application of the Private Inurement Doctrine: A Case Study [PLR 9130002]

  • A Look at the New Illinois Fund-Raising Regulation Law (Part One)

  • Arkansas' New Charitable Solicitation Act: A Summary (Part Two)

​

December 1991

  • Association's Health Plan Operation Held to be Unrelated Business [National Association of Postal Supervisors v. United States]

  • Trust Held to Not be a Tax-Exempt VEBA [Lima Surgical Associates, Inc. Voluntary Employees' Beneficiary Association Plan Trust v. United States]

  • A Look at the New Illinois Fund-Raising Regulation Law (Part Two)

  • Charitable Bequest Held Non-Deductible as Non-Qualifying Transfer [Johnson Estate v. United States]

  • Court Explores "Donative Intent" [McLennan v. United States]

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