​

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]