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The 2012 Nonprofit Counsel Summaries

January 2012

  • Supreme Court to Review Individual Mandate Issues [Department of Health and Human Services v. Florida, Florida v. Department of Health and Human Services, National Federation of Independent Business v. Sebelius]

  • Appellate Court Rules That Refunds Moot Exemption Claim [Christian Coalition of Florida, Inc. v. United States]

  • Royalty Interest Held to be Program-Related Investment [PLR 201145027]

  • IRS Ruling Illustrates Allowable Foundation-to-Foundation Grants [PLR 201143022]

  • Professional Society Providing Private Benefit Held Not Charitable [201143020]

  • Other Recent IRS Private Letter Rulings [PLRs 201144030, 201144032, 201145025, 201145026]

  • IRS Issues Conservation Easement Audit Guide

  • Second Appellate Court Holds Mandate Constitutinla [Seven-Sky v. Holder]

February 2012

  • Supreme Court Sets Mandate Issues Briefing Schedule

  • Treasury Department Issues Report on Supporting Organizations and Donor-Advised Funds

  • Scholarship Fund for Related For-Profit Educational Entity Ruled Ineligible for Tax Exemption [PLR 201148008]

  • Commerciality Doctrine is Alive and Well -- Especially When Food and Drink are Involved [PLRs 201150034, 201150035]

  • HHS Issues Final Rules Implementing CO-OP Program [CMS-9983-F]

  • Maintenance of Island's Recreational Path Held Charitable; Private Benefit Deemed Incidental [TAM 201151028]

  • Business League Corner [PLRs 201147034, 201150032, 201150036]

  • Other Recent IRS Private Letter Rulings [PLRs 201147033, 201147035, 201149032, 201149035, 201149036-201149042, 201149043, 201149044, 201149045, 201150027]

March 2012

  • Supreme Court Fashions Ministerial Exception to Employment Discrimination Laws [Hosanna-Tabor Evangelical Lutheran Church and School v. Equal Employment Opportunity Commission]

  • Tax Court Disallows $4.5 Million Charitable Deductions Because of Misleading Gift Substantiation Letter [Cohan v. Commissioner]

  • IRS: Qualifying Set-Asides May Be Debt-Financed [PLR 201152021]

  • Other Recent IRS Private Letter Rulings [PLRs 201152019, 201152020]

  • Charitable Deductions Denied Where Easements Not In Perpetuity [Carpenter et al. v. Commissioner]

  • IRS Publishes Exempt Organizations Statistics

  • IRS Issues Procedural Rules for 2012 [Rev. Procs. 2012-1 -- 2012-10]

April 2012

  • EO Division Releases 2011 Annual Report, 2012 Work Plan

  • Guidance Published on Recognition Process for Nonprofit Insurance Issuers [REG-135071-11, T.D. 95-74]

  • Religious Publishers Denied Recognition of Exemption, Principally Because of Commerciality [PLRs 201204021, 201205013]

  • Governance Corner [PLRs 201203025, 201204018]

  • Private Inurement Corner [PLRs 201205010, 201205011]

  • Other Recent IRS Private Letter Rulings [PLRs 201203018,201204016, 201204018, 201204020]

  • JCT Issuers Tax Expenditures for Fiscal Years 2011-2015 [JCS-1-12]

  • Government Wins House-Burning Charitable Deduction Case on Appeal [Rolfs v. Commissioner]

  • New York Bar Association Issues Report on Gifts to Disregarded Entities

  • Humor Corner [INFO-2011-0077]

May 2012

  • Supreme Court Hears Historic Health Care Law Arguments

  • IRS Processing of Applications for Recognition Again in Spotlight

  • Charities Held Not Liable for Tax as Transferees [Salus Mundi Foundation, Transferee v. Commissioner]

  • Beach Club, Parking Lot Operations Held Unrelated Business by Court of Appeals [Ocean Pines Association, Inc. v. Commissioner]

  • When is an Exempt Organization an Exempt Organization? [Research Corporation v. Commissioner]

  • Insurance-Provider Association Denied Tax Exemption [Florida Independent Colleges and Universities Risk Management Association, Inc. v. United States]

  • Private Inurement Abounds [PLRs 201209011, 20110041, 201210042, 201210043, 201211025, 201211026]

  • Other Recent IRS Private Letter Rulings [PLRs 201209009, 201209010]

  • Apostolic Group Held Able to Deduct Food, Medical Expenses [Stahl v. United States]

  • Minister Enjoined From Advising Other Ministers That They do Not Have to Pay Income Taxes [United States v. Hartshorn]

  • IRS Offers Charitable Giving Tips

June 2012

  • IRS Proposes Program-Related Investments Regulations [REG-144267-11]

  • First of Recent Rulings Denying Social Welfare Status to Political Groups Issued [PLR 201214035]

  • IRS Concedes Errors, Reverses Social Club Assets Sales Rulings [201213034, 201213035]

  • Remoteness Standard Held Inapplicable to Easement Deduction Subordination Rule [Mitchell v. Commissioner]

  • Organization Fails to Qualify for Exemption Under Two Categories [PLR 201213032]

  • Social Club Corner [PLRs 201213033, 201213036]

  • Application for Recognition of Exemption Review Case Study [PLR 201215013]

  • Other Recent IRS Private Letter Rulings [PLRs 201215011, 201216040, 201217020]

  • Appellate Court Strikes Down Ban on Public Broadcasting Ads [Minority Television Project, Inc. v. FCC]

  • ABA Tax Section Proposes Guidance on Exempt-Function Borrowing

  • Proposed Liquidation Regs Include Exempt Organizations (Partial) Exception [REG-139991-08]

  • Charitable Lead Trust Corner [T.D. 9582; PLR 201216045]

  • IRS Issues Private Foundations Statistics

  • IRS Issues Split-Interest Trust Filing Statistics

July 2012

  • House Subcommittee on Oversight Holds Hearing on Exempt Sector

  • Treasury, IRS Issue Update to 2011-2012 Priority Guidance Plan

  • The State of Nonprofit Governance "Law" [PLRs 201218041, 201221022]

  • Substantiation (Or Lack Thereof) Lesson: Don't Do It Yourself [Mohamed v. Commissioner]

  • Tax Court Denies Deduction for Facade Easement Gifts (Dunlap v. Commissioner]

  • Restructuring: Two Case Studies [PLRs 201217022, 201219024]

  • Private Inurement (Of the Dubious Type) Corner [PLRs 201218018, 201218041, 201219032]

  • Other Recent IRS Private Letter Rulings [PLRs 201217026, 201218016, 201218023, 201219026]

  • TIGTA Identifies IRS Mistakes in Automatic Revocations Process [2012-10-027]

  • IRS Issues Unrelated Business Statistics

August 2012

  • Supreme Court Upholds Individual Mandate [NFIB v. Sebelius]

  • Treasury Issues Proposed Chartable Hospital Regulations [REG-130266-11]

  • Appellate Court Overturns Tax Court's Determinations as to Qualified Appraisals [Scheidelman v. Commissioner]

  • Charitable Deductions Denied for Gift of Facade Easement Due to Nonqualified Appraisal [Rothman v. Commissioner]

  • Easement Deduction Lost Because of Mortgagees' Preferential Position [Wall v. Commissioner]

  • Social Welfare Organization Corner [PLRs 201219030, 201221025-201221029, 201224034]

  • Business League Corner [PLRs 201220034, 201221024, 201222050]

  • Private Foundation Corner [PLRs 201220037, 201221031]

  • VEBA Corner [PLRs 201221030, 201224037]

  • Pooled Income Fund Corner [PLRs 201222005-201222011]

  • IRS Ruling Illustrates Rule That Illegal Activity Precludes Exemption [PLR 201224036]

  • Other Recent IRS Private Letter Rulings [PLRs 200845053, 201219032, 201220035,201221022]

September 2012

  • Supreme Court Upholds Individual Mandate on Basis of Taxation Power [NFIB v. Sebelius]

  • CRS Updates Data on Donor-Advised Funds, Questions Treasury Policy

  • Recent IRS Private Letter Rulings [PLRs 200845053, 201222040, 201222042, 201222043, 201222069, 201227006]

  • TIGTA Evaluates IRS Implementation of Care Act [2012-43-064]

  • TIGTA Wants Better Management Controls Over EO Referrals [2012-10-058]

October 2012

  • PLR On Board Composition -- IRS Radical Shift Or Aberration? [PLR 201232034]

  • PLR On Board Composition -- IRS's View On Lifetime Positions [PLR 201233017]

  • IRS Holds That Gifts To Charity's Disregarded Entity Are Deductible [Notice2012-52]

  • Tax Court Vacates Portion Of Opinion, Still Finds Appraisal Nonqualifed [Rothman v. Commissioner]

  • Appellate Court Upholds Tax Court's Easement Valuation Methodology [Trout Ranch, LLC v. Commissioner]

  • IRS Address Online Church Issues [PLR 201232034]

  • Other Recent IRS Private Letter Rulings [PLRs 201228026, 201231012, 201231013, 201231016,201232036, 201234004, 201234028, 201234029]

  • CRS Reviews Gift Tax Issue [R42655]

  • Court Reverses Decision Holding Ban On Corporate Political Contributions Is Unconstitutional [United States v. Danielczyk, Jr. and Biagi]

  • GAO Evaluates IRS Implementation Of Care Act [GAO-12-690]

  • The Scope Of Tax Exemptions [Hager et al. v. Federal National Mortgage Association et al.]

  • IRS Publishes Statistics As To Noncash Contributions

November 2012

  • Proposed Regulations Would Expand Practitioner Base Regarding Good Faith Determinations [REG-134974-12]

  • PLR Seems to Answer Last Month's Questions [PLR 201236033]

  • Court Finds Private Inurement, Commerciality in Denying Exemption [Family Trust of Massachusetts, Inc. v. United States]

  • Fast Track Settlement Program Made Permanent [Ann. 2012-34]

  • Proposed Grant Held Insufficiently Unusual [PLR 201239011]

  • This PLR is Rather Extraordinary [PLR 201237022]

  • Other Recent IRS Private letter Rulings [PLRs 201232036, 201234004, 201234028, 201234029, 201235021, 201239012]

  • CRS Publishes Reports

  • Congressional Correspondence

December 2012

  • Governance Developments: No Exempt Synagogue, Business League [PLRs 201242014, 201242016]

  • Conservation Easement Provisions Held Sufficient to Satisfy Gift Substantiation Requirements [RP Golf, LLC v. Commissioner]

  • On Remand, Tax Court Values Easement, Upholds Excessive Valuation Penalty [Whitehouse Hotel Limited Partnership v. Commissioner]

  • Conservation Easement Deduction Upheld Due to Collateral Documentation [Irby v. Commissioner]

  • Health Care Law Corner

  • IRS Issues Inflation Adjustments for 2013 [Rev. Proc. 2012-41]

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