January 2003

• Supreme Court to Review Major Fundraising Regulation Case [Ryan v. Telemarketing Associates, Inc.]

• IRS Rules on Vehicle Donation Program Issues [Rev. Rul. 2002-67]

• Political Organizations Notice and Reporting Requirements Eased [P.L. 107-276]

• Operational Test Said to Preclude exemption; Entity's Operations Same as Founder's [Salvation Navy, Inc. v. Commissioner]

February 2003

• Entity Failed to Qualify as Supporting Organization, Largely Because of Donor-Advised Fund Structure [Lapham Foundation, Inc. v. Commissioner]

• Entity Failed to Qualify as Supporting Organization, Largely Because of Defects in Administrative Record [Christie E. Cuddeback and Lucille M. Cuddeback Memorial Fund v. Commissioner]

• Charitable Bus Service Held to Not Confer Excess Benefits on Disqualified Persons [PLR 200247055]

• Corporate Restructuring and For-Profit Subsidiaries: Confusion Reigns (In Some Quarters)

• Tax Expenditure Estimates for 2003-2007 Released

• Still More Bizarre Doings At the IRS In The Field

March 2003

• IRS Rules Favorably as to Web Site Listings, Advertising, and Links [PLR 200303062]

• Appeals Court Rules That Allegedly Political IRS Audit Cannot be Enjoined [Judicial Watch, inc. v. Rossotti]

• IRS Issues Ruling on Transfer of All Foundation Assets to Public Charities [Rev. Rul. 2003-13]

• IRS Rules That Cooperative's Return to Exempt Status by Reason of Liquidation of Its Subsidiary Will Not Trigger Tax on Gain [PLR 200303051]

April 2003

• Senate Finance Committee Approves Massive Exempt Organizations, Charitable Giving Legislation [S. 476]

• IRS Finds Economic Hardship Plan For Company's Employees To Be Charitable [PLR 200307084]

• Another Intermediate Sanctions Court Case Emerges [Dzina v. United States]

• IRS Issues Ruling on Charitable Contributions of License to Use Patent [Rev. Rul. 2003-28]

May 2003

• Quick Guide to Senate Finance Committee-Passed CARE Act of 2003 [S. 476)

• Foundation's Education and Publication Programs Ruled Not Prohibited Self-Dealing Because Private Benefits Incidental [PLR 200309027]

• IRS Grants Discretionary Relief to Allow Higher Charitable Deductions for Contributions to Private Foundation [PLR 200311033]

• Tax Legislation Passes House [H.R. 1307, H.R. 1308]

• BBB Wise Giving Alliance Issues Standards for "Charitable Accountability"

June 2003

• Senate Passes CARE Act [S.476]

• Foundation Grants To Employees Who Are Disaster Victims Are Not Taxable Expenditures, IRS Rules [Rev. Rul. 2003-32]

• IRS Provides Best Guidance Yet on Personal Services Exception [PLR 200315031]

• Appellate Court Applies Multi-Factor Test to Find Unreasonable Compensation [Haffner's Service Stations, Inc. v. Commissioner]

• Newspaper Reports on Abuses of Exemption for Small Insurers [IRC sec. 501(c)(15)]

• Other Tax Legislation Under Consideration

• Charity and Schedule A

July 2003

• Congress Passes Tax Cut Legislation

• Supreme Court Holds That Fundraisers for Charities May Be Prosecuted for Consumer Fraud [Illinois ex rel. Madigan v. Telemarketing Associates, Inc.]

• IRS to Propose Rules Amplifying Commercial-Type Insurance Law [Notice 2003-31]

• IRS Issues Ruling on Reporting and Disclosure Requirements for Political Organizations [Rev. Rul. 2003-49]

• Court Holds Campaign Finance Law Largely Constitutional [McConnell v. Federal Election Commission]

• Court Voids Charitable Deduction Claimed by Noncitizen's Estate [Estate of Silver v. Commissioner]

August 2003

• IRS Exempt Organizations Advisory Committee Presented With Report on Abusive Tax Shelters

• Supreme Court Refuses to Exempt Nonprofit Corporations From Ban on Political Contributions [Federal Election Commission v. Beaumont]

• IRS Rules That Leasing Activity in Exempt Charitable Function [PLR 200314031]

• Appellate Court Holds That Limitation on VEBA Set-Asides Applies Only to Accumulations [Sherwin-Williams Co. Employee Health Plan Trust v. Commissioner]

• Regulations Issued Concerning Extensions of Time to File Returns [Reg. sec. 6081-9T]

• House Passes Taxpayer Protection and IRS Accountability Act [H.R. 1528]

September 2003

• IRS and Treasury Unveil 2003-2004 Priority Guidance Plan

• IRS Issues Favorable Technology Transfer Ruling [PLR 200326035]

• IRS Rules That Foundation's Securities Lending Collateral Not Included In Payout Calculation [PLR 200329049]

• IRS Issues Final Regulations Concerning Deductible Transfers From Split-Interest Trusts [T.D. 9068]

• IRS Permits Transfer of Interests In Pooled Income Fund From One Charity To Another Charity [PLR 200329031]

October 2003

• Charitable Giving Bill Headed for House Committee Mark-Up

• TIGTA Concludes IRS Can Improve Advance/Definitive Ruling Process

• IRS Publishes Unrelated Business Statistics

• IRS Publishes Split-Interest Trust Statistics

• Combined Trade Show Ruled Entitled to UBI Exception [PLRs 200333031-200333033]

• IRS Provides Prototype Charitable Remainder Annuity Trust Forms [Rev. Procs. 2003-53 through 2003-60]

• Sale of Property to Private Foundation Held Not Self-Dealing [PLR 200333030]

• Other Private Foundation Rulings [PLRs 200332019, 200326039, 200326040, 200332020, 200327060, INFO 2003-0116]

• Social Enterprise Study Published

November 2003

• House Passes Charitable Giving Act of 2003; Measure Headed for House-Senate Conference [H.R. 7]

• Tax Exemption Denied As Conference Center Held Operated in Commercial Manner [Airlie Foundation v. IRS]

• Charitable Grants Regarded As Investments Under Banking Laws Ruled to Not Constitute Excess Benefit Transactions
  [PLR 200335037]

December 2003

• IRS Scrutinizing Nonprofit Consumer Credit Agencies

• IRS Publishes Helath Care Provider Legal Guide

• Foreign Farm Ruled to Qualify as Program-Related Investment [PLR 200343027]

• Sorting Out the Do-Not-Call Registry Controversy: The Pivotal Element of Charitable Fundraising

• IRS: More Bizarre Doings in the Field