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]