January 2001

• Charitable Organization's Fundraising Letters Ruled Involvement in Political Campaign [TAM 200044038]

• Global Capitation Agreements Ruled To Not Involve Commercial-Type Insurance [PLR 200044039]

• IRS CPE Text Emphasizes Supporting Organization Control Issues

• Temporary Services Worker Entity Denied Tax-Exempt Status [At Cost Services, Inc. v. Commissioner]

• The New York Times special section on charitable giving

February 2001

• Hospital-Run Sports and Fitness Center Held Exempt [PLR 200051049]

• Estate Tax Charitable Deduction Allowed Because of Exception to Split-Interest Trust Rules [Harbison v. United States, but see May 2001 issue]

• IRS: Foundations' Payment of Fees to Disqualified Person for Quasi-Banking Services Not Self-Dealing [PLR 200050047]

• Social Club Allowed to Sell Painting Without Adverse Tax Consequences [PLR 200051046]

• State Court Finds Evidence of Fraud in Planned Gift Transactions [Martin v. The Ohio State University Foundation]

March 2001

• Bush Administration Redefining Social Service Role of Nonprofits

• Temporary and Proposed Intermediate Sanctions Regulations Issued [T.D. 8920]

• Final Charitable Remainder Trust Regulations Issued [T.D. 8926]

• Final Charitable Lead Trust Regulations Issued [T.D. 8923]

• IRS: We Won't Accept Returns Filed by Exempt Organizations That Lack Recognition of Exemption [INFO 2000-0260]

• IRS Stepping Up Education, Outreach, Voluntary Compliance Efforts

April 2001

• President Advocates Charitable Deduction for Nonitemizers

• Status of IRS 2000 Business Plan Exempt Orgs Projects

• Supreme Court Applies State Action Doctrine to Ostensibly Private Association of Schools [Brentwood Academy v. Tennessee Secondary School Athletic Association]

• IRS Publishes Five-Year Strategic Plan

• IRS Proposes Regulations Redefining Trust "Income" [REG-106513-00]

• Wealthy Americans Oppose Estate and Gift Tax Repeal

• At the IRS: What Is Going On?

May 2001

• Redlands Surgical Services Decision Upheld

• Delving Into the Qualified Appreciated Stock Rules [PLR 200112022]

• Court Reverses on Charitable Deduction: Finds Defective Split-Interest Trust [Harbison v. United States]

• Rationalizing the Charitable Deduction [JCX-15-01]

• When "Corporate Services" Are Not Unrelated Business Activities

• Status of Government Funding of Faith-Based Service Programs

• Senate Passes Campaign Finance Reform Legislation

June 2001

• Treasury/IRS Business Plan For 2001 Unveiled

• Thoughts Stimulated by the Redlands Decision [Redlands Surgical Services v. Commissioner]

• Private Benefit Doctrine Applied in Private Foundation Context [PLR 200114040]

• Joint Committee on Taxation Issues Tax Simplification Study [JCX-27-01]

• Pledges to Charitable Foundation Implicated in Marc Rich Pardon

• Executives of Charitable Organizations: Transfers From the For-Profit Sector

July 2001

• Tax Legislation Signed Into Law [Economic Growth and Tax Relief Reconciliation Act of 2001]

• IRS Rules on Health Care Ancillary Joint Venture Involving Charitable Organization and Physicians [PLR 200118054]

• IRS Rules on Health Care Joint Venture Involving Public Charities [PLR 200117043]

• Contributions of Film Library Reduced to (Zero) Basis [TAM 200119005]

• IRS Applies Estate Administration Exception to Self-Dealing Rules [PLR 200117042]

• Another Valuation Case: Tax Court Versus Ninth Circuit on Explanation of Methodology [Estate of Mitchell v. Commissioner]

• Charitable Giving in 2000 Was More Than $203 Billion

August 2001

• Court Finds Economic Activity To Not Be a Business [Vigilant Hose Company of Emmitsburg v. United States]

• A Closer Look at New Qualified Tuition Plan Rules

• Fragmentation Rule Applied to Find Charity Dealer in Property [PLR 200119061]

• Supreme Court Upholds Right of Religious Club to Use Public School Facilities [Good News Club v. Milford Central School]

• Testing the Outer Boundaries of Advocacy

September 2001

• House Passes Community Solutions Act, Containing Eight Proposed Charitable Giving Law Changes

• Fundraising Events Not Taxable But Only Because Not Regularly Carried On; Advertising Income Taxable [PLR 200128059]

• Determining the Market For Contributed Property, Such as a Newspaper Collection [Arbini v. Commissioner]

• Energy Bill Would Revise Exemption Law for Rural Electric Cooperatives

• The Media and the Law of Tax-Exempt Organizations -- Again

October 2001

• Levies By Exempt Labor Union Held Not Taxable as Unrelated Business Income [Laborer's International Union of North America v. Commissioner]

• IRS Applies Estate Administration Exception to Self-Dealing Rules [PLR 200132037]

• Social Clubs and Capital Contributions [PLRs 200133036, 200133037]

• HIPAA Regulations and Fundraising in Health Care Context

• A Suggested Regulation Project for Supporting Organization Law

• The Propriety of Check-Off Options on State Income Tax Returns

• Legal Trends Affecting Philanthropy

• Tax Exemption: Merely A Governmental Benefit?

November 2001

• Limited Liability Companies Used By Charitable Organization to Shield Against Liability Caused by Gift Properties [PLR 200134025]

• IRS Concludes Subsidiary's Activities Are Not Attributable to Exempt Parent [PLR 200132040]

• Private Foundation's Trustee Compensation Arrangement Ruled to Not Be Self-Dealing [PLR 200135047]

• Ruling Illustrates Exclusion of Foundation Assets From Payout Base [PLR 200136029]

• Dangerous Precedent Department [government agency to control disbursement of charitable funds]

December 2001

• Nonprofit HMO Ruled No Longer Exempt As Charity, Either On Its Own or Pursuant to Integral Part Test [IHC Health Plans v. Commissioner]

• IRS Issues EO Continuing Professional Education Program Book For FY 2002

• Transfer of Web Site Rebate Ruled Charitable Contribution [PLR 200142019]

• NASCO Issues Final Principles on Internet Solicitations