January 2013
 

• Treasury, IRS Issue 2012-2013 Priority Guidance Plan
   

• A Look at the IRS's Group Exemption Questionnaire [Form 14414]
   

• One Private Foundation Becomes Three: Law Consequences [PLR 201244020]
   

• Fundraising for Private Ends Causes Revocation of Exemption [PLR 201245025]
   

• Provision of High-Speed Broadband Telecommunications Network Held Not Exempt Function [PLR 201247016]
   

• Other Recent IRS Private Letter Rulings [PLRs 201235024, 201240026, 201243015, 201244021, 201246003, 201246037, 201246038, 201246039, 201247019]

February 2013
 

• Budget and Tax "Fiscal Cliff" Legislation Passes Congress, Is Signed Into Law [Pub. L. No. 112-240]
   

• Treasury, IRS Issue Final Type III Supporting Organizations Regs, Plus Temporary Regs and Promises of More [T.D. 9605, REG-155929-06]
   

• Health Information Exchange Report Program Held to Not Cause Inurement, Unrelated Income [PLR 201250025]
   

• IRS Holds Hearing on Proposed Hospital Regulations [REG-130266-11]
   

• Charitable Deductions Denied for Gift of Conservation Easement on Mortgaged Land [Minnick v. Commissioner]
   

• Breaches of Fiduciary Duties by Directors of Charity Bring Hefty Fines, Removal in NY [Assurance of Discontinuance (no. 12-121)]

March 2013
 

• EO Division Issues FY 2012 Annual Report, FY 2013 Workplan
   

• TIGTA: Over $1 Billion in Tax Losses Due to Improper Noncash Gifts Deductions [report no. 2013-40-009]
   

• IRS Applies Rare Preparatory Time Rule Yet Finds Related Business [PLR 201251019]
   

• IRS Omits Critical Analysis in Finding Absence of Self-Dealing [PLR 201301015]
   

• Educational Activity Not Found, Then Found [PLRs 201249016, 201301014, 201303018]
   

• IRS Blends Commerciality, Private Benefit Doctrines (Again) [PLRs 201303018-201303020]
   

• IRS Applies Associational Requirements in Denying Church Status [PLR 201251018]
   

• IRS Issues Procedural Rules for 2013 [Rev. Procs. 2013-1 throught 2013-10]
   

• New List of Nonruling Areas [Rev. Proc. 2013-3]
   

• New Schedule of User Fees [Rev. Proc. 2013-8]
   

• IRS Updates Tax Rates, Inflation Adjustments for 2013 [Rev. Proc. 2013-15]
   

• Taxpayer Advocate Urges "Paring" of Tax Expenditures
   

April 2013
 

• Ways and Means Establishes Tax Reform Working Groups, Including One for Charitable/Exempt Organizations
   

• Treasury, IRS Issue Update to 2012-2013 Priority Guidance Plan
   

• Applications for Type III Organizations Supporting Government Entities Are on Hold
   

• IRS's Latest Move on Self-Declarers is Questionable [Rev. Proc. 2013-9]
   

• $1 Million Charitable Deduction Defeated by Hamartia [Estate of Evenchik v. Commissioner]
   

• IRS Holds Entities Constitute Community Foundation [PLR 201307008]
   

• More Charitable Deduction Litigation [Belk v. Commissioner, Crimi v. Commissioner, Pollard v. Commissioner]
   

• IRS, CMS Issue Proposed Regs on Health Insurance Mandate [REG-148500-12]
   

• Other Recent IRS Private Letter Rulings [PLRs 201303021, 201305012, 201306023]
   

• CRS Reports
   

• New Litigation [Gill v. IRS, Freedom From Religion Foundation, Inc. v. Miller]
   

• New Charitable Organizations Statistics
   

May 2013
 

• IRS Launches Compliance Check of Self-Declaring Organizations [Form 14449]
   

• Public Policy Doctrine Foils Attempt to House Illegal Activity (Polygamy) in Exempt Apostolic Organization [PLR 201310047]
   

• Self-Dealing Ruled Not Present in Grants to Public Charities, Despite Compensation Arrangements Involving Disqualified Persons [PLR 201311034]
   

• I Must Write Myself a Letter: No Substantiation, No Charitable Deduction [Villareale v. Commissioner]
   

• Ruling Illustrates Application of EBH Rules in DAF Context [PLR 201311035]
   

• Other Recent IRS Private Letter Rulings [PLRs 201309014, 201309017, 201311028]
   

• JCT Issues Tax Expenditures List for Fiscal Years 2013-2017 [JCS-1-13]
   

• End of an Era [Ann. 2013-12]
   

June 2013

• Obama FY 2014 Budget Proposes Limits on Charitable Deduction, Curbs on Deductions for Wealthy, and More
   

• Final Colleges and Universities Compliance Report Issued by IRS
   

• Proposed CHNA Regulations Issued [REG-106499-12]
   

• Charitable Deductions Denied for Contributions of Dirt [Boone Operations Co., LLC v. Commissioner]
   

• Commerciality Doctrine Corner [PLRs 201315027, 201315028]
   

• Private Foundation Corner [PLRs 201315031, 201316021]
   

• Other Recent IRS Private Letter Rulings [PLRs 201313034, 201314044, 201314046]
   

• IRS: Apologies for Targeting Tea Party and Like Applications
   

• Tax Exemption Means, Well, Tax Exemption [Delaware County, PA v. Federal Housing Finance Agency]
   

July 2013
 

• TIGTA Issues Report Finding IRS Mismanagement, Use of Inappropriate Criteria in Application Processing; Werfel In, Miller Out as Commissioner [2013-10-053]
   

• JCT Issues Report on House Working Groups Inventory of Tax Reform Suggestions [JCS-3-13]
   

• Final Colleges and Universities Compliance Report Issued by IRS
   

• Congressional Hearing Held on Colleges & Univerisities Report
   

• Retirement Funds Organization Fails to Qualify as Business League [ABA Retirement Funds v. United States]
   

• Recent IRS Private Letter Rulings [201317011, 201317013, 201318003, 201318013, 201319031]
   

• Recent IRS Technical, Chief Counsel, Advice Memoranda [201318034, 201319010]
   

August 2013
 

• Senate Finance Committee Staff Issues Exempt Organizations, Charitable Giving Tax Reform Options Paper
   

• Ways and Means Committee Hears From Conservative Organizations
   

• The Saga Continues
   

• IRS Grafts Commerciality Doctrine Onto Exempt Business League Law [PLR 201321026]
   

• Ugly Facts Make Understated Law [PLR 201323038]
   

• IRS Approves Merger of Foundation Into Private Operating Foundation [PLRs 201321024, 201321025]
   

• Other Recent IRS Private Determinations [TAM 201320023, PLRs 201321012, 201321026, 201322041, 201323029, 201323037, 201324020]
   

• Easement's Lack of Value Results In No Charitable Deduction [Mountanos v. Commissioner]
   

• IRS Publishes Statistics Concerning Noncash Contributions
   

• IRS Publishes Statistics on Split-Interest Trusts Filings
   

September 2013
 

• IRS Publishes Preliminary Report on Application-Processing Brouhaha
   

• National Taxpayer Advocate Weighs In
   

• IRS Introduces Safe-Harbor Option for Social Welfare Organizations
   

• The Saga Continues
   

• IRS Ruling Ranges Over Governance, Church, Private Benefit, Other Issues [PLR 201325017]
   

• IRS: Credit Counseling is Not Promotion of Social Welfare [PLR 201325016]
   

• Procedure for Early Terminations of Remainder Trusts [PLR 201326018]
   

• Side Letter Made Gift Conditional, Nondeductible [Graev v. Commissioner]
   

• Other Recent IRS Private Letter Rulings [PLRs 201327014, 201328020, 201328035, 201329021, 201330043]
   

• Appellate Court Opinion Raises Issues About CFC Income as UBI [Rodriguez v. Commissioner]
   

• IRS Publishes Data on Private Foundations

October 2013
 

• Treasury, IRS Issue 2013-2014 Priority Guidance Plan
   

• Rules Published Concerning CHNA Excise Tax Filing [T.D. 9629]
   

• The Saga Continues
   

• IRS as, Once Again, Attorney General [PLR 201332013]
   

• IRS Revokes Fraternal Group's Exemption, in Part for Violating Commensurate Test [PLR 201332015]
   

• Other Recent IRS Private Letter Rulings [PLRs 201333014, 201333015, 201333020]
   

• Appellate Court Opinion Applies "Investment Plus" Concept to Definition of Business [Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund]
   

• Court Permits Challenge to IRS's Application of Political Rules to Proceed [Freedom From Religion Foundation, Inc. v. Shulman]
   

• Court Permits Challenge to Churches' Return Filing Exemption to Proceed [Freedom From Religion Foundation and Triangle FFRF v. Werfel]
   

• House Passes Series of Anti-IRS, Anti-ACA Bills [H.R. 313, 2009, 2565, 2768, 2769]

• ​

• Religious Organizations Commission Urges Unfettered Clergy Political Speech
   

• Lawsuit Filed Challenging IRS Positions About Social Welfare Organizations' Political Activity [Van Hollen v. IRS]

November 2013
 

• Werfel Testifies About Revisions of Exemption Application Process
   

• House Oversight Committee Issues Report on Investigation of IRS
   

• Down-Payment Assistance Entity Held Noncharitable, Exemption Retroactively Revoked [Partners in Charity, Inc. v. Commissioner]
   

• Booster Club Loses Exemption; Fundraising Held to be Private Inurement, Private Benefit [Capital Gymnastics Booster Club, Inc. v. Commissioner]
   

• Physician Ruled Not Disqualified Person for Intermediate Sanctions Purpose [PLR 201336020]
   

• Tax Court Reverses Itself on Qualified Appraisal Determination [Friedberg v. Commissioner]
   

• IRS Illustrates Rules as to Valuation of Conservation Easements [CCAM 201334039]
   

• Other Recent IRS Private Letter Ruling [PLRs 201338043, 201338052]

December 2013
 

• IRS Puts Questionable Spin on Law in Revoking Exemption of Organization Supporting Business League [PLR 201338059]
   

• IRS Applies Private Benefit Doctrine in Denying Social Welfare Status [PLR 201338053]
   

• Organization Promoting Relational Journalism Held Non-Exempt [PLR 201340020]
   

• Exempt Organizations' Income Ruled Excludable Because of Accrual to State or Political Subdivision [PLRs 201338034, 201338034]
   

• Court Hears Arguments in Campaign Financing Case [McCutcheon v. Federal Election Commission
   

• Litigation Continues Over Constitutionality of ACA's Contraceptive Mandate [Hobby Lobby v. Sebelius; Newland v. Sebelius; Zubik v. Sebelius; Wieland v. Department of Health and Human Services]
   

• A Look at Bill to Repeal Sports Leagues Exemption [S. 1524]