The 2009 Nonprofit Counsel Summaries

January 2009

IRS Issues First Annual EO Report, Introduces FY 2009 Work Plan
Remainder Trust Asset Dispositions are Transactions of Interest to IRS [Notice 2008-99]
IRS Said to Improperly Follow Church Tax Inquiry Procedures [United States v. Living Word Christian Center]
Court Rules on Scope of UBTI Limitation on VEBAs [CNG Transmission Management VEBA v. United States]
Tax Court Decision Touches on Blue Cross-Blue Shield Conversions [WellPoint, Inc. & Subsidiaries v. Commissioner]
Tax Expenditures "New Paradigm" Reflected in Current Analysis [JCS-2-08]
Commissioner of Internal Revenue Speaks Out on Governance

February 2009

IRS Introduces EO Fast-Track Case Settlement Program [Ann. 2008-105]
Again, School Tuition Held Not Deductible as Charitable Gift [Sklar v. Commissioner]
IRS, Church Respond in Church Tax Inquiry Dispute [United States v. Living Word Christian Center]
Organization for Benefit of Individual Not Exempt as Charitable Entity [PLR 200851037]
Exemption Lost for (Ostensible) Violation of Organizational and Operational Tests [PLR 200851031]
Tuition Program Investment Restriction Loosened for 2009 [Notice 2009-1]

March 2009

IRS Hears Testimony on Appraisal Standards, Rules
IRS Rewrites Rules as to Sale of Services as Related/Unrelated Businesses [PLR 200832027]
Owens Asks Treasury for Nonprofit Governance Guidance [Jan. 14, 2009 letter]
IRS Revokes Supporting Organization Status on Curious Grounds [PLR 200903081]
IRS Issues Procedural Rules for 2009 [Rev. Procs. 2009-1 through 2009-9]
Recently Introduced Legislation

April 2009

Stimulus Legislation Contains Two Tax-Exempt Organizations Law Changes [Pub. L. No. 111-5]
IRS Releases Tax-Exempt Hospitals Study
Madoff Investments: Will They Lead to Jeopardizing Investments Taxes?
District Court Holds Church Tax Inquiry Improperly Launched [United States v. Living Word Christian Center]
IRS Holds Research Agreement Yields Only Incidental Private Benefit [PLR 200905033]
Legal Profession Networking Entity Ruled Not an Exempt Social Club [PLR 200906057]

May 2009

Obama Administration's FY 2010 Budget: Impact on Nonprofits
IRS Rules That Shared Web Site Causes Charity to be Involved in Political Campaign Activities [TAM 200908050]
Culture Club Denied Exemption [PLR 200905029]
IRS Offers Clarity as to Proposed Appraiser Designations [INFO 2009-0016]
Contributions of Monuments to Cities: Constitutional Law Implications [Pleasant Grove City, Utah v. Summum]
State Court Upholds Constitutionality of Scholarship Tax Credit [Green v. Garriott]
New York Times and Nonprofit Organizations

June 2009

TIGTA Urges Greater IRS Attention to Tax-Exempt Non-Filers [2009-10-056]
Appeals Court Denies Charitable Deduction for Gift of Discovery Materials [Jones v. Commissioner]
RHIO Exemption Rulings Issued
Senate Passes Nonbinding Charitable Giving Amendment [H.R. 1388]
IRS Launching Academic Institution Initiative [Ann. 2009-26]
Political Campaign Activities Lawsuits Filed [Christian Coalition of Florida, Inc. v. United States; Catholic Answers, Inc. v. United States]
"Responsible Person" Opinion Causing Alarm, Confusion [Verret v. United States]
IRS Issues 2009 "Dirty Dozen" Tax Scams Warning [IR-2009-41]
Important IRS Leadership Changes

July 2009

Baucus, Grassley Offer Options for Exempt Hospitals' Operations
CBO Reports on "Tax Preferences" for Collegiate Sports
IRS Publishes 2009-2013 Strategic Plan [Pub. 3744]
Ponzi Schemes Guidance Requests: Report of NY Bar Tax Section
TIGTA Reports on Its Examination of IRS's Review of 2004 Election Season [2009-10-080]
IRS Form 990 Filing Tips

August 2009

IRS Formalizes Reliance Criteria for Foundations, Sponsoring Organizations [Rev. Proc. 2009-32]
Agreement Reached on Processing TAS Exempt Organizations Cases
Online "Seminary" Fails to Qualify for Exemption, Church Status [PLR 200912039]
Ministers in Teaching, Administrative Positions Held Eligible for Parsonage Allowance [PLR 200925001]
AHP Offers Comments on Health Care Reform
GAO: Massive Misreporting of Cash Charitable Contributions [GAO-09-555]
Philanthropic Group Opposes Charitable Deduction Cap
Easement Valued for Charitable Deduction Purposes [Kiva Dunes Conservation, LLC v. Commissioner]
Form 5227 is Redesigned
Analysis Asserts Exemption, Deduction Not Government Subsidies

September 2009

IRS Issues Final Regulations on Submission of E-Postcard [T.D. 9454]
Employee Hardship Assistance Programs: IRS Takes Step Backward [PLR 200926033]
Once Again, Income From Margin-Purchased Securities Held Subject to UBIT [Henry E. and Nancy Horton Bartels Trust for the Benefit of Cornell University]
IRS Formalizes Reliance Criteria for Foundations, Sponsoring Organizations [Rev. Proc. 2009-32]
Organizations Fail in Seeking Church Status [PLRs 200926036, 200926037, 200926049]
The L3C Debate
House-Passed Energy Bill Would Bring New "Business Competition" Program [H.R. 2454]
Charitable Giving in 2008

October 2009

IRS Updates Procedures for Supporting Organizations' Public Charity Status Switch [Ann. 2009-62]
IRS Releases Nonprofit Governance Training Materials
IRS Proposes Church Tax Inquiry Rules [REG-112756-09]
Court Holds Religious Organization is Not a Church [Foundation of Human Understanding v. United States]
A Look at the IRS Minister Audit Guide
Recently Introduced Legislation

November 2009

IRS Issues Proposed Type III Supporting Organizations Rules [REG-155929-06]
Sen. Grassley Proposes Amendments to Finance Committee Health Care Reform Legislation
IRS, Tax-Exempt Organizations, and Tax Fraud [TIGTA report no. 2009-10-096]
ABA Taxation Section Submits Comments on Public Support Test Rules Changes
Charitable Entity Held Not Supporting Organization [Polm Family Foundation, Inc. v. United States]
IRS Counsel Advises as to Veterans' Organizations Exempt Status [CCAM 200936027]
Cyber Assistant, User Fee Changes Coming in 2010
Facade Easements Charitable Deduction Allowed [Simmons v. Commissioner]
Conservation Easement Charitable Deduction Denied [Herman v. Commissioner]
529 Plans Developments
Campaign Finance Law Case Argued Before Supreme Court [Citizens United v. FEC]

December 2009