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The 2005 Nonprofit Counsel Summaries

January 2005

  • Revamped Form 1023 Issued [IR-2004-133]

  • Payroll Deduction Plan in Support of PAC Held Violation of Political Campaign Activity Prohibition [TAM 200446033]

  • IRS Holds That Foundation Grant to Pay Disqualified Person Debt is Not Self-Dealing [PLR 200443045]

  • IRS Rules That Gifts Subject to Management Investment Control are Nonetheless Deductible pPLRs 200445023, 200445024]

  • Intermediate Sanctions Case Goes to Trial [Dzina v. United States]

  • IRS Initiates Audit of NAACP Over Alleged Political Speech

February 2005

  • IRS and Treasury Update 2004-2005 Priority Guidance Plan

  • IRS Rules That (Virtual) Internet Activities Ancillary to (Actual) Trade Show Qualify for UBI Exception [Rev. Rul. 2004-112]

  • Integral Part Test/Supporting Organization Decision Upheld [Lapham Foundation, Inc. v. Commissioner]

  • Vehicle Deductions and the New Law: A Look at the Exceptions

  • Court Dismisses Charity Care Claims Against Exempt Hospital [Burton v. William Beaumont Hospital]

  • IRS Issues Inflation Adjustments for 2005 [Rev. Proc. 2004-71]

  • Wall Street Journal's Aim True But Misses Tax Law Point

March 2005

  • IRS Launches Mandatory Electronic Filing Program [T.D. 9175, REG-130671-04]

  • TIGTA Nudges IRS to Advance Market Segment Research Program [2005-10-020]

  • IRS Denies Exemption as Social Club Because of Organizational and Operational Defects [PLR 200450041]

  • IRS Rules That Provision of Insurance to For-Profit Subsidiary is Unrelated Business [PLR 200501017]

  • Self-Dealing Exceptions Invoked for Foundation's Securities-Lending Program [PLRs 200501021, 200501022]

  • IRS Abates Private Foundation Taxable Expenditures Excise Tax [TAM 200452037]

  • IRS, Trying to Hit Consumer Credit Groups, Swings Wildly [PLR 200450037; EDRLs 20044044E, 20044045E]

  • Tsunami Relief Contributions in January Deductible for 2004 [Pub. L. No. 109-1]

April 2005

  • Administration's Proposed Fiscal Year 2006 Budget Includes EO Revenue Proposals

  • Joint Committee on Taxation Staff Authors Options on Revision of Exempt Organizations, Charitable Giving Laws [JCS-02-05]

  • IRS Publishes Sketch of Law Concerning International Grant-Making [Chief Counsel Advice Mem. 200504031]

  • Exempt Organizations Internet Law Developing [PLRs 200504035, 200506025]

  • TIGTA Clears IRS on Political Audit Bias Allegations -2005-10-035]

May 2005

  • Nonprofit Sector Panel Issues Interim Report

  • A Look at IRS's Fiscal Year 2005 Implementing Guidelines

  • Deferred Compensation Rules Undergo Sweeping Changes

  • IRS Announces 2005 Dirty Dozen [IR-2005-19]

June 2005

  • House Ways and Means Committee Holds Hearing on Tax-Exempt Organizations

  • Senate Finance Committee Holds Hearing on Charities

  • Final Charitable Remainder Trust Ordering Regulations Issued [T.D. 9190]

  • Boat Gift Facilitator Ruled Commercial, Nonexempt [PLR 200512027]

  • Health Insurance Facilitator Ruled Commercial, Nonexempt [PLR 200512023]

  • Charitable Remainder Trust Safe Harbor Rule Re Elective Share Provisions Issued [Rev. Proc. 2005-24]

  • IRS Realigns Exempt Organizations Examinations Regions

  • House Passes Estate Tax Repeal Legislation

July 2005

  • Nonprofit Panel's Work Groups Draft Additional Recommendations

  • Supporting Organizations to be Included in Reform Legislation

  • Exempt Organizations Life Insurance Legislation Introduced [S. 993]

August 2005

  • Nonprofit Panel Tenders Final Report to Finance Committee

  • Ways and Means Committee Holds Hearing on Tax Exemption for Hospitals

  • Finance Committee Holds Hearing on Conservation Contributions

  • Finance Committee Staff Report Criticizes Nature Conservancy

  • Sen. Santorum Spearheads Caution Effort on Charity Reforms

  • IRS Provides Guidance Concerning Gifts of Intellectual Property [Notice 2005-41; T.D. 9206; REG-158138-04]

  • IRS Provides Interim Guidance Concerning Vehicles Gift Rules [Notice 2005-44]

  • IRS Retroactively Revokes Exemption of Ostensible Insurance Company [PLR 200520035]

September 2005

  • Closing Agreement Held Nondisclosable by IRS, Charity [Tax Analysts v. IRS and Christian Broadcasting Network, Inc.]

  • Court Finds Gifts of Conservation Easements Deductible [Glass v. Commissioner]

  • Physician Network Fails to Qualify as Exempt Business League [PLR 200522022]

  • IRS Applies joint Venture Rules to Business League [PLR 200228029]

  • Final Regulations Issued Concerning Allocation of Charitable Deductions for Purposes of Foreign Tax Credit [T.D. 9211]

  • Charitable Giving Increased in 2004

October 2005

  • IRS and Treasury Unveil 2005-2006 Priority Guidance Plan

  • IRS Finds International Ministry Organization to be a Church [PLR 200530028]

  • IRS Issues Advice on Attempts to Influence Judicial Appointments

  • IRS Issues Drafts of Schedule A and Form 990-EZ

  • IRS Issues CRUT Prototypes [Rev. Proc. 2005-52 through 2005-59]

  • Political Organization Bill Reported [H.R. 513]

  • IRS Stressing EO Law Enforcement

  • IRS Provides Expansionist Reading of Social Club Gain Rule [PLR 200532056]

  • Major School Found to be Engaged in Racial Discrimination [Doe v. Kamehamela Schools/Bernice Pauahi Bishop Estate]

  • Appeals Court Rejects Challenge to Pledge of Allegiance Recitation [Myers v. Loudoun County Public Schools]

  • Minnesota Attorney General Rebuked by State's Court [State of Minnesota v. Medica Health Plans]

  • Redundancies and the Law of Tax-Exempt Organizations

November 2005

  • Hurricane Relief Legislation, Including Charitable Incentives, Enacted [Pub. L. No. 109-73]

  • IRS Proposes Private Inurement, Private Benefit, Intermediate Sanctions Regulations [REG-111257]

  • IRS Concludes Down Payment Assistance Organization Not Exempt [PLR 200534022]

  • IRS Issues Vehicle Contributions Form [Form 1098-C]

  • IRS Rules on Amount, Timing of Charitable Deductions for Pledges, Execution of Stock Options [PLR 200530007]

  • IRS Rules as to Exclusion for Gifts to Social Club [200533001]

  • Nonprofit Panel Drafts More Recommendations for Finance Committee

  • Massive Charitable Giving, Exempt Organizations Bill Introduced in Senate, House [S. 1780, H.R. 3908]

December 2005

  • IRS Proposes Revised Form 990

  • Public Charity Miscellany [PLRs 200532052, 200536024, 200537038, 200538027]

  • Private Foundation Miscellany [PLRs 200532058, 200536027]

  • Business League Miscellany [PLRs 200531020, 200536023, 200536025, 200536026]

  • TIGTA Concludes Political Organizations Are Not Fully and Properly Reporting [2005-10-125]

  • IRS Rules Organization Ineligible for Exemption Because of Vague Plans and Suspected Inurement [PLR 200535029]

  • IRS Rules on Amount, Timing of Charitable Deductions for Pledges, Execution of Stock Options [PLR 200530007]

  • IRS to Be Electronic Portal for State Report Filings

  • Court Upheld Third-Party Summons in Intermediate Sanctions Case, Despite Running of Statute of Limitation [Lintzenich v. United States (S.D. Ind.)]

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