top of page

The 2003 Nonprofit Counsel Summaries

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

bottom of page