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The 2010 Nonprofit Counsel Summaries

January 2010

  • Tax Court Denies Exemption to One-Director Charity [Ohio Disability Association v. Commissioner]

  • Health Care System Reform Legislation Advances [H.R. 3962, 3950]

  • Consumer Care Organization Ruled Not Exempt Due to Commerciality, Private Benefit [PLR 200944053]

  • Board Member Compensation Ruled to Not Entail Inurement [PLR 200944055]

  • Private Inurement Policy [id.]

  • IRS Receives Comments on Proposed Church Tax Inquiry Rule

  • Charitable Deduction Allowed for Scrip Rebate Amount [PLR 200945022]

  • IRS Posts FAQs on Form 990, Schedules A, L

February 2010

  • Treasury, IRS Issue 2009-2010 Priority Guidance Plan

  • House Passes Tax Extenders Bill [H.R. 4213]

  • Senate Passes Health Care System Reform Legislation [H.R. 3590]

  • IRS Governance Project Check Sheet Issued [Form 14114]

  • IRS Analyzes Code's Publication Requirements [PMTA 2009-155]

  • Central Organizations Cannot Reinstate Subordinate's Revoked Exemption [PMTA 2009-156]

  • Deductions Denied Apostolic Entity Because Member Not An Employee [Stahl v. United States]

  • VEBA Developments [PLR 200950049; CNG Transmission Management VEBA v. United States]

  • House Passes Estate Tax Legislation [H.R. 4154]

  • Smithsonian and Governance -- An Update

March 2010

  • Legislation Providing Accelerated Charitable Deduction for Haiti Relief Gifts Enacted [H.R. 4462]

  • IRS Holds Hearing on Church Tax Inquiry Proposal


  • AGB and NACUBO Publish "Parallel Analysis" of Data in College, University IRS Questionnaire Responses

  • Court Upholds Bargain Sale Transaction Despite Government's Trio of Protests [Consolidated Investors Group v. Commissioner]

  • Supreme Court Strikes Down Limits on Independent Political Expenditures by Corporations [Citizens United v. Federal Election Commission]

  • IRS Issues Procedural Rules For 2010

  • JCT Issues Tax Expenditures for 2009-2013 [JCS-1-10]

April 2010

  • Form 990 for 2009

  • RS Applies Social Club UBI Taxation Exception Rule [PLRs 201002043, 201003022]

  • VEBA Allowed Nonspousal Domestic Partner Beneficiaries [PLR 200953029]

  • Deliberative Process Privilege Applied In Charitable Deductions Case Discovery Process [Proctor & Gamble Co. and Subsidiaries v. United States]

  • Private Foundations Corner [PLRs 200709065, 200951038, 201005054, 201006032]

  • Higher Education Endowments Decline

  • Corporate Independent Expenditures Decision Spawning Legislation

  • Fiscal Responsibility and Reform Commission Established

May 2010

  • Treasury, IRS Issue Update to Priority Guidance Plan

  • Health Care System Reform Legislation Signed Into Law [Pub. L. Nos. 111-148, 111-151]

  • Senate Passes Tax Extender Bill [H.R. 4213]

  • TIGTA Chops TREES [2010-10-020]

  • Again, IRS Overstates Its Cases in Denying Recognition of, Revoking Exemption [PLRs 201007060, 201007076, 201008050]

  • Substantiation Failures Doom Charitable Deductions, Lead to Penalties [Friedman v. Commissioner]

  • GAO Issues Report on College, University Endowments [GAO-10-393]

  • ABA Tax Section Submits Comments on Program-Related Investments Rules

  • AHA Asks IRS for Form 990, Schedule H Changes

  • Charitable Relief for Earthquakes' Victims Provided by IRS, House [Notice 2010-26; H.R. 4783]

  • State Supreme Court Denies Property Tax Exemption for Hospital [Provena Covenant Medical Center v. Department of Revenue]

June 2010

  • Nonprofit Law Perspective on Health Care System Legislation

  • New Exemption Rules for Hospitals [IRC § 501(r)]

  • Tax Exemption for Health Insurance Issuers [IRC § 501(c)(29)]

  • Tax Credit for Small Exempt Organizations [IRC § 45R]

  • Changes to Blue Cross Blue Shield Rules [IRC § 833]

  • Mandatory Insurance Coverage, Religious Exemptions

  • Credit Union Victorious on UBIT Issues [Bellco Credit Union v. United States]

  • IRS Publishes UBI Statistics

  • Private Foundation Corner [PLRs 201012050, 201013065, 201013072]

  • Treasury, IRS Report to Congress on Charity-Owned Life Insurance

July 2010

  • IRS Releases Interim Report on Colleges and Universities' law Compliance

  • CBO: Exempt Colleges, Universities Are Engaging in "Indirect" Tax Arbitrage

  • IRS Holds Out Relief Possibility for Small, Nonfiling Charities

  • Court Denies Deduction for Easement Gift Because of Mortgage [Kaufman v. Commissioner]

  • ABA Tax Section Submits Comments on Proposed Supporting Organizations Regs

  • ASO Program Held Related [PLR 201012052]

  • Religion Corner [Christian Legal Society v. Martinez; Arizona Christian School Tuition Organization v. Winn; Garriott v. Winn; Freedom From Religion Foundation v. Geithner; Anonymous v. Commissioner]

August 2010

  • IRS Reviews, Seeks Comments on New Hospital Exemption Rules [Notice 2010-39]

  • Fraternity Chapter Scholarship Foundation Denied Exemption [PLR 201017067]

  • Orphanage Held Agency of Church for Parsonage Allowance Purposes [PLR 201023008]

  • IRS Rules That Unrelated Businesses Not Regularly Carried On [PLRs 201015037, 201024069]

  • A Look at the Most Recent Reasonable Compensation Case [Multi-Pak Corporation v. Commissioner]

  • IRS Overstates Its Cases: A Reprise [PLRs 201016088, 201019033, 201020021, 201023058, 201024066]

  • Sweeping Public Charity Legislation Introduced [H.R. 5533]

  • Charitable Giving Decreased in 2009

  • New Statistics on Noncash Charitable Contributions

September 2010

  • Final Exempt Organizations Tax Shelter Transactions Regulations Issued [T.D. 9492]

  • IRS: Foundations Can Make Grants to Charities' Single-Member LLCs [INFO 2010-0052]

  • IRS Provides One-Time Relief Program for Small Nonfilers [IR-2010-87]

  • Private Foundation/Public Charity Law: Adverse Case Studies [PLRs 201019034, 201021029, 201022030]

  • IRS Asserts Unique (and Incorrect) Private Inurement Rationales [PLR 201025078]

  • Bluetooth Fails on Appeal in Bid for Tax-Exempt Status [Bluetooth SIG, Inc. v. United States]

  • Sperm Provider Organization Held Nonexempt as Charity [Free Fertility Foundation v. Commissioner]

  • Private Foundation/Public Charity Corner [PLRs 201029032, 201029039, 201029040]

  • PCAOB Survives Constitutional Law Challenge as to Its Members' Appointments [Free Enterprise Fund v. Public Company Accounting Oversight Board]

October 2010

  • IRS Launches New Site for Comments on Forms, Beginning with 1023

  • Appeals Court, Citing Valuation Errors, Remands Facade Easement Charitable Deduction Case [Whitehouse Hotel Limited Partnership v Commissioner]

  • Charitable Deductions Denied Due to Faulty Appraisal and for Fee Paid to Charity [Scheidelman v. Commissioner]

  • IRS Articulates Primary Purpose, Exclusivity Tests Differences [PLR 201031035]

  • IRS Refunds Held to Moot Exemption Claim, Leave Organization in Tax-Exempt Status Limbo [Christian Coalition of Florida, Inc. v. United States]

  • IRS Denies School Tax Exemption Because of Racial Discrimination [PLR 201033039]

  • AHA Submits Comments on New Hospital Exemption Rules

  • CHA Submits Comments on New Hospital Exemption Rules

November 2010

  • IRS Releases Draft of Health Care Tax Credit Calculation Form [Form 8941]

  • Beach Club, Parking Lot Operation Held to be Unrelated Businesses; Rent Exclusion Held Inapplicable [Ocean Pines Association, Inc. v. Commissioner]

  • TIGTA Issues Report on Political Organizations' Filing Compliance [2010-10-018]

  • TIGTA Issues Report on Tax-Exempt Organizations Fraud [2010-IE-R006]

  • Appeals Court Confirms that Margin-Purchased Securities Give Rise to UBIT [Henry E. and Nancy Horton Bartels Trust for the Benefit of Cornell University v. United States]

  • IRS Applies Credit Counseling Rules to Mortgage Foreclosure Assistance Organizations [PMTAM 2010-011]

  • Fundraising Schemes Foil Exemption [PLRs 201037029, 201035034]

  • CRS Reports on Extenders Process, Revisions

  • TIGTA Wants Faster, Fewer PLRs [2010-10-106]

December 2010

  • Bartering Exhange Fails to Achieve Tax Exemption [PLR 201042040]

  • Charging of Fees Again Defeats Tax Exemption [PLR 201041045]

  • Opposition PAC Alleges College Bowl Organizations' Tax-Law Violations [Sep. 23 complaint filed with IRS]

  • Governance, Commerciality, Private Benefit Doom Exemption-Recognition Requests [PLRs 201039034, 201039046, 201039048]

  • Undoing of CRAT Ruled to Not Trigger Foundation Taxes [PLR 201040021]

  • Reading the Internal Revenue Code in Conjunction With Exemption Revocations

  • Health Care Act Litigation Advances [Florida v. HHS, Thomas More Law Center et al. v. Obama, Virginia v. Sebelius]

  • TIGTA Reports Frustration Because of IRS Unresponsiveness

  • IRS Explains Exclusions for Graduate-Level Tuition Waivers [FAA 20103901F]


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