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The 2002 Nonprofit Counsel Summaries

January 2002

  • Terrorist Attack Victims' Assistance Hindered by Misinformation as to Charities' Permissible Efforts

  • Senate Passes Terrorism Tax Relief Legislation [H.R. 2884]

  • Income Interest in Charitable Remainder Trust Held to be Property of Bankruptcy Estate [In re Jeffrey Charles Mack]

  • IRS Rules That Utility Services Are Excludible Rental Income, Flowing Through Joint Ventures [PLR 200147058]

February 2002

  • Congress Passes Antiterrorism Legislation, Provides Standards For Aid to Terrorism Victims

  • IRS Issues Exempt Organizations FY 2002 Implementing Guidelines

  • 2002 Inflation Adjustments Issued [Rev. Proc. 2001-59]

  • More Bizarre Doings at the IRS in the Field

March 2002

  • IRS Issues Final Intermediate Sanctions Regulations [T.D. 8978]

  • Charity Permitted to Administer PAC Payroll Deduction Plan [PLR 200151060]

  • Cemetery Association Ruled Able to Utilize For-Profit Subsidiary For Pet Cemetery [PLR 200152048]

  • Arts District Ruled to be Political Subdivision For Gift Deduction Purposes [PLR 200151015]

April 2002

  • Supreme Court Hears Door-to-Door Solicitation Case [Watchtower Bible and Tract Society of New York, Inc. v. Village of Stratton]

  • Tax Court Concludes Individual Was Not a Substantial Contributor [Graham v. Commissioner]

  • Facilitation of Public Transportation Ruled TO Be a Charitable Activity [PLR 200204051]

  • Court Upholds Deduction Denial for Value of Tuition Payments to Religious Schools [Sklar v. Commissioner]

  • FTC Issues Telemarketing Proposal Covering Charitable Solicitations

  • BBB Wise Giving Allowance Issues Draft Standards for Accountability

June 2002

  • Corporate Sponsorship Regulations Issued in Final Form [T.D. 8991]

  • IRS Information Letter States Criteria for Incentive Compensation [INF

  • 2002-0021]

  • Court Strikes Down Sales and Use Tax Exemptions for Religion [American Civil Liberties Union Foundation v. Crawford]

  • Court Holds Social Club Not Exempt Because of Nature of Funding [The Skillman Family Reunion Fund, Inc. v. United States]

  • House Passes Legislation to Save Parsonage Allowance

July 2002

  • First Intermediate Sanctions Case Decided; Imposition of Penalties Upheld [Caracci v. Commissioner]

  • House Subcommittee Holds Hearing on Churches and Political Involvement [H.R. 2357, H.R. 2931]

  • IRS Contemplates Foundation Regulation Project Based on Intermediate Sanctions Rules [Ann. 2002-47]

  • IRS Issues Guidance on Private Foundation Transfers to Other Private Foundations [Rev. Rul. 2002-28]

  • IRS Rules Organization Exempt From Conversion Rule, Imposes Unnecessary Filing Requirement [PLR 200217044]

  • Stock Contributed to Private Foundation Held Not TO Be Qualified Appreciated Stock, and Not Substantiated [Todd v. Commissioner]

August 2002

  • District Court Rules in Favor of Hospital in Joint Venture Case [St. David's Health Care System, Inc. v. United States]

  • GAO Critical of IRS Regulation of Charities

  • Ninth Circuit: Pledge of Allegiance Unconstitutional, Because of "Under God" Reference [Newdow v. U.S. Congress]

  • Business League Ruled Able to Sponsor Internet Domain in Furtherance of Exempt Purposes [PLR 200223067]

  • Private School Voucher Plan Upheld as Constitutional [Zelman v. Simmons-Harris et al.]

  • Charitable Giving in 2001 Was $212 Billion — An Adjusted Slight Decrease

September 2002

  • Treasury, IRS Issue Priority Guidance Plan for 2002-2003

  • Tax Court Zaps Charitable Split-Dollar Life Insurance Program, On Ground Of Failure to Meet Substantiation Requirements [Addis v. Commissioner]

  • IRS Approves For-Profit Subsidiary To Maximize Web Site Business Value [PLR 200225046]

  • IRS Rules That Expanded Work Program for Disabled is Related Business [PLR 200225044]

  • IRS Rules That Museum Restaurant and Gift Shop Generally Related Businesses [PLR 200222030]

  • IRS Issues Proposed Regs Concerning Deductible Transfers From Split-Interest Trusts

  • Final Regs Issued Concerning Tax Year of Partnerships With Tax-Exempt Partners

  • IRS Issues Revised Tax Guide for Religious Organizations and Clergy

  • Courts Shut Down Tax Abuse of VEBAs [Neonatology Associates PA v. Commissioner]

October 2002

  • Sarbanes-Oxley Act of 2002: What It Means for Nonprofit Organizations

  • IRS Rules Favorably on Vehicle Donation Program [PLR 200230005]

  • IRS Ruling Illustrates Calculation of Self-Dealing Taxes in Case of Multi-Year Loan to Disqualified Person [Rev. Rul. 2002-43]

November 2002

  • IRS Contemplating Corporate Responsibility, Other Form 990 Changes

  • IRS Reverses Course on Treatment of Income Received By Cooperative's Wholly Owned Subsidiary [Rev. Rul. 2002-55]

  • IRS Employees Immune From Personal Liability for Tax-Exempt Organization Audit [Judicial Watch, Inc. v. Rossotti]

  • Privilege Protects IRS Documents Concerning Denial of Tax-Exempt Status From Disclosure [Christian Coalition International v. United States]

  • IRS Rulings Denying Tax-Exempt Status Not Disclosable [Tax Analysts v. Internal Revenue Service]

  • Court Upholds, Voids Portions of Political Campaign Disclosure Legislation [National Federation of Republican Assemblies v. United States]

  • New York Times and the Law of Charitable Assistance for Victims of Terrorism

  • Memo to IRS: Please Consider Revision of Form Letter

December 2002

  • IRS Issues First Intermediate Sanctions Tech Advice Memo [200243057]

  • IRS Publishes FY 2003 Exempt Organizations CPE Text

  • A Look At IRS's FY 2003 Implementing Guidelines

  • Charitable Deduction Denied Because of Non-Compliant Trust [Estate of Atkinson v. Commissioner]

  • IRS Issues Inflation Adjustments for 2003 [Rev. Proc. 2002-70]

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