January 2020

​

• Stunning Portrait of Donor-Advised Funds Issued
   

•  Tax Court Rejects Easement Gift Deduction, Unenforceable Savings Clause  
  [Coal Property Holdings, LLC v. Commissioner]
   

• IRS Getting More Aggressive About Syndicated Easements Enforcement
   

• Other Conservation Easement Developments Nonprofit Organization Held
  to Be Individual’s Alter Ego for Penalty Purposes
   

• Senate Committee Report Summarizes Charitable Deduction ‘Reforms’
   

• Private Benefit Doctrine Corner Nonexempt Business League Corner
  [PLRs 201944015, 201944017, 201945029, 201944014, 201945028]
   

• Other Recent IRS Private Letter Rulings [PLRs 201944016, 201945030]
   

• Comments Submitted on Proposed Schedule B Regulations
  [Citizens Union of the City of New York v. Attorney General of the State of New York and the Americans for Prosperity v. Grewal cases  (Dec 2019 issue); Americans for Prosperity Foundation v. Harris (July 2016 issue); NAACP v. Alabama (June 2019 issue)]
   

• IRS Updates Inflation Adjustments for 2020
   

• Other Developments
  [Presley v. Commissioner, Altera Corporation & Subsidiaries v. Commissioner]
   

​

​

February 2020
 

• Government's Easement Syndication Complain Survives Dismissal Motions
  [United States v. Zak]
   

• Another Round of Charitable Deduction Regulations Issued
  [United States v. American Bar Endowment (see July 1986 issue) and Hernandez v. Commissioner
  (see July 1989 issue) (REG-107431-19).
   

• Tax Exemption Precluded in Part Because of Stiftung Principles [PLR 201947020]
   

• After Three Efforts, Trust Becomes Reformed Remainder Trust [PLR 201947007]
   

• Final Regulations Issued Concerning VEBA/SUB UBI Calculations
   

• Other Recent IRS Private Letter Ruling [PLR 201948009]
   

• Tax-Exempt Organizations and E-Filing (IR-2019-206)
   

• President Trump Ordered to Pay Damages for Misuse of Foundation 
  [People of the State of New York v. Trump]
   

• Universal Charitable Giving Act Introduced
   

• Qualified Opportunity Zones Legislation Introduced
   

• Other Developments
   

​

March 2020
 

• Tax Legislation Signed Into Law; Parking Tax is Repealed
   

• IRS Restates Its Focus on Syndicated Conservation Easements
   

• Tax Court Splits Over Conservation Easement Tax Penalty Process
  [Belair Woods, LLC v. Commissioner]
   

• Appellate Court Finds ACA Mandate Unconstitutional, Remands as to Severability 
   

• Defective Extinguishment Provision Again Dooms Easement Charitable Deduction
  [TOT Property Holdings, LLC v. Commissioner]
   

• National Outreach Foundation Case [PLR  201944017]
   

• IRS Misanalyzes Fundraising Charity Case [PLR 202001018]
   

• IRS Declines to Apply EBT Rules, Revokes Exemptions [PLRs 202001022, 202001023]
   

• Other Recent IRS Private Letter Rulings [PLRs 201952009, 202001014, 202001027]
   

• Nonprofit Organization Has Fair Housing Regulatory Claims Dismissed
  [The Inclusive Communities Project, Inc. v. Department of Treasury and OCC]
   

• IRS Issues Procedural Rules for 2020
  [Rev. Proc. 2020-1, 2020-1 I.R.B. 1, Rev. Proc. 2020-2, 2020-1 I.R.B. 107, Rev. Proc. 2020-3, 2020-1 I.R.B. 131, Rev. Proc. 2020-5, 2020-1 I.R.B. 241]
   

• JCT Staff Issues Report on 2019–2023 Tax Expenditures 
   

• Supreme Court Corner
  [Our Lady of Guadalupe School v. Morrissey-Berru; St. James School v. Biel, Hosanna-Tabor
  Evangelical Lutheran Church and School v. Equal Employment Opportunity Commission,
  Trinity Lutheran Church of Columbia, Inc. v. Comer, Espinoza v. Montana Department of Revenue]
   

• Governance Law Alert [PLR 202001023]
   

• National Taxpayer Advocate Blasts IRS (Again) 
   

• Other Developments
  [United States v. Wright, Loube v. Commissioner]
   

​

April 2020

​

• IRS Introduces Electronically Filed Form 1023 [HR-2020-25]
   

• TIGTA Rips IRS Over Ostensible Form 8976 Mismanagement; IRS Rejoins
   

• Charity Ruled Engaged in Campaign Activity by Operation of Subsidiary
  {PLRs 202005020; 201127013 (Sept. 2011)] [Rev. Rul. 2007-41]
   

• IRS Issues Guidance as to Charitable Giving of Virtual Currency
   

• Conservation Easement Litigation [Carter v. Commissioner; Railroad Holdings, LLC v. Commissioner; Oakhill Woods, LLC v. Commissioner] 
   

• Commerciality Doctrine Corner [PLRs 202004011, 202004012, 202004015, 202005021]
   

• CRS Publishes History of the Charitable Deduction [R461787]
   

• Self-Dealing Sanctions: Pigouvian Taxes? 
   

• Catching Up 
   

• Other Developments [Espinoza v. Montana Department of Revenue; State of Texas et al. v. United States;
  U.S. House of Representatives v. Texas; State of Texas et al. v. United States; 
  Nonbelief Relief, Inc. v. Rettig; United States v. Stockman] 
   

​

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May 2020

​

• Fidelity Charitable Denied Summary Judgment in Promises Case
  [Fairbairn v. Fidelity Investments Charitable Gift Fund]
   

• IRS Creates Promoter Investigations Coordinator Position [IR-2020-41]
   

• TIGTA Criticizes TE/GE for Lack of Pursuit of Promoter Penalties 
   

• Case Made for Jettisoning Proposal to Change Public Support Regulation
  
   

• Supreme Court Perspective [Espinoza v. Montana Department of Revenue, Our Lady of Guadalupe School v. Morrissey-Berru; St. James School v. Biel; Little Sisters of the Poor v. Pennsylvania; Seila Law v. CFPB; Liu v. SEC; California v. Texas]
   

• Recent IRS Private Letter Rulings  [PLRs 202008009, 202009027, 202010004, 202909025, 202009030, 202011007, 202011013  202909025, 202009030, 202011007, 202011013]
   

• Higher Education Corner 
   

• Other Developments [Altera Corporation & Subsidiaries v. Commissioner; Americans for Prosperity v. Becerra;
  Thomas More Law Center v. Becerra]
   

​

June 2020

​

• COVID-19 Relief Laws Benefit Nonprofit Organizations [Coronavirus Aid, Relief, and Economic Security (CARES) Act (Pub. L. No. 116-136)]
   

• Filing Deadlines Extensions [Notice 2020-17; Notice 2020-18; Notice 2020-23; Notice 2020- 20;
  Rev. Proc. 2018-58]
   

• Availability of Disaster Relief Payments
   

• IRS Inventories FY 2019 EO Accomplishments [Pub. 5329]
   

• IRS Ruling Issued as to Rents From Real Property [PLR 202013006]
   

• Briefs Filed in Mayo Clinic Case [Mayo Clinic v. United States]
   

• App Promoter Fails to Qualify as Exempt Business League [PLR 202013016]
   

• Conservation Deed Amendment Clauses May Be Permissible [CCAM 2020-001]
   

• Eyewear Gifts Appraisal Doomed Charitable Gift Deduction [Campbell v. Commissioner]
   

• Recent IRS Private Letter Rulings [PLRs 202012013, 202014015, 202014019]
   

​

​

July 2020

​

• Bucketing Rule Proposed Regs Issued [REG-106864-18]
   

• COVID-19 Relief Law Update
   

• IRS Issues Proposed Revised Group Exemption Procedures [Notice 2020-36]
   

• Deemed Approval Clause Dooms Façade Easement Charitable Deduction
  [Hoffman Properties II, LP v. Commissioner]
   

• Nonentities as Exempt Organizations
  [Lakeview Development Corp. v. UBS Financial Services, Inc., US Bank]
   

• IRS PLR Teaches Lesson [PLR 202017035]
   

• Income From Nonrecurring Event Ruled Not Destructive of Club’s Exemption [PLR 202019027]
   

• Private Foundation Corner [PLRs 202016006, 202017026]
   

• Nonexempt Business League Corner [PLRs 202015022, 202017028, 202018008]
   

• Operational Test Precludes Exemption [PLRs 202015034, 202016022, 202016025, 202016027, 202017034]
   

• Supreme Court Update[Little Sisters of the Poor v. Pennsylvania; Our Lady of Guadalupe School v Morrisey-Berru; St. James School v. Darryl Biel; Georgia v. Public Resource.org; Maine Community Health Options v. US; Moda Health Plan, Inc. v. US; Land of Lincoln Mutual Health Ins. Co. v. US;CIC Services, LLC v. US]
   

• Other Development [Panera Bread Foundation, Inc. v. Commissioner]

​

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August 2020
 

• Proposed Excess Compensation Regs Issued [REG-122345-18]
   

• Final Regulations Updating EO Reporting Requirements Issued [T.D. 9898]
   

• Golf Course Easement Decision Reversed [Champions Retreat Golf Founders, LLC v. Commissioner]
   

• Tax Court (Again) Finds Defective Easement Deed Extinguishment Clause
  [Oakbrook Land Holdings, LLC v. Commissioner; Woodland Property Holdings, LLC v. Commissioner]
   

• Tax Court Holds Easement Regulation Valid
  [Oakbrook Land Holdings, LLC v. Commissioner]
   

• Commerciality Doctrine Derails Illegal Drug Mitigation Efforts [PLR 202021026]
   

• Additional Filing Deadline Extensions [Notice 2020-35]
   

• Other Conservation Easement Litigation
  [Brannan Sand & Gravel Co., LLC v. Commissioner; Johnson v. Commissioner]
   

• Other Recent IRS Private Letter Rulings
  [PLRs 202016019, 202017031, 202019028, 202019029, 202021001, 202022006, 202022008, 202022009]
   

• Other Developments
  [Paycheck Protection Program Flexibility Act of 2020; Form 8940; Steeves v. IRS; US v. RaPower-3, LLC]
   

​

September 2020
 

• IRS Chief Counsel Offers Settlements in Syndicated Easement Cases
   

• Foundation’s Eased Property Value Ruled Excluded From Payout Base [PLR 202024014]
   

• GAO Thoroughly Analyzes, Critiques IRS Examination-Selection Processes
   

• Easement Deduction Toppled Because of Extinguishment Provision; No Penalties
  [Hewitt v. Commissioner; Blau v. Commissioner]
   

• Other Easement Gift Litigation
  [Hoffman Properties II, LP v. Commissioner; Plateau Holdings, LLC v. Commissioner;
  Lumpkin One Five Six, LLC v. Commissioner; Lumpkin HC, LLC v. Commissioner;
  Village at Effingham, LLC v. Commissioner; Riverside Place, LLC v. Commissioner;
  Maple Landing, LLC v. Commissioner; Englewood Place, LLC v. Commissioner;
  Smith Lake, LLC v. Commissioner]
   

• Supreme Court Update
  [Little Sisters of the Poor v. Pennsylvania; Our Lady of Guadalupe School v. Morrissey-Berru;
  St. James School v. Darryl Biel; Espinoza v. Montana Department of Revenue]
   

• IRS Chief Counsel Fights Against Remainder Trust Abusive Promotion [Couns. Adv. Mem. 2020-006]
   

• How Could This Be Otherwise? [Induni v. Commissioner] [Chief Couns. Adv. Mem. 202027003]
   

• New Taxpayer Advocate Perpetuates Form 1023-EZ Bash 
   

• IRS Announces 2020 Tax Scams
   

• Charitable Giving Soared Last Year
   

• IRS Data Book for 2019 Published
   

• GAO Report Provides Insight as to IRS EO Examinations Processes
   

• Other Developments [Lloyd v. Commissioner; Simpson v. Commissioner; Altera Corp. & Subsidiaries v. Commissioner; Rumford Free Catholic Library v. Town of Rumford] [Notices 2020-56 and 2020-23]
   

​

October 2020
 

• Treasury, IRS Issue Charitable Business Deduction Regulations [T.D. 9907]
   

• Tax Lawyers’ PGP EO Wishlist 
   

• …And Here Is the Accountants’ List 
   

• IRS Keeps on Winning in Conservation Easement Gift Deduction Cases 
  [Belair Woods, LLC v. Commissioner; DMB Realco LLC v. United States (D. Ariz. 2016); 
  Cottonwood Place, LLC v. Commissioner; Red Oak Estates, LLC v. Commissioner]
   

• Donor Secures Major Win in Quid Pro Quo Contribution Case
  [Emanouil v. Commissioner]
   

• Recent Applications of Commerciality Doctrine [PLRs 202031010, 202032007, 202032008]
   

• Other Recent IRS Private Letter Rulings [PLRs 202031009, 202031011]
   

• The Difficulties of Litigating Property Tax Exemption in Federal Court
  [The Legion of Christ, Inc. v. Town of Mount Pleasant (S.D.N.Y. (July 27)]
   

• NY AG Seeking Dissolution of NRA, Removal of and Restitution From Directors 
  [People of the State of New York v. National Rifle Association et al.]
   

• Other Developments [Kovalev v. City of Philadelphia (E.D. Pa.; Congregation Bais Yaakov v. Commissioner].
   

​

​

November 2020
 

• Final Regulations on College Investment Income Excise Tax Issued {T.D. 9917]
   

• ABA Tax Section Submits Comments on Proposed Group Exemption Rules
   

• Religious Organizations Criticize Proposed Group Exemption Rules
   

• IRS Rules No Property-Price Manipulation in Self-Dealing Case [PLR 202035002]
   

• Foundation’s Grants for Electric Buses Ruled in Conformity With PF Tax Laws [PLR 202034001]
   

• Stock Transfers to DAF Ruled Gifts, Not Taxable Redemptions  [Dickinson v. Commissioner]
   

• Revocation of Exemption Upheld, Not Barred by Equitable Estoppel Doctrine
  [The Korean-American Senior Mutual Association, Inc. v. Commissioner]
   

• Government’s Statements About Easements Appraiser Held Not Return Information Disclosures 
  [United States v. Zak]
   

• Appellate Court Finds FEC Gift Disclosure Rule Anemic, Upholds Its Invalidation 
  [Citizens for Responsibility and Ethics in Washington v. Federal Election Commission]
   

• Other Recent IRS Private Letter Rulings [PLRs 202034010, 202036008, 202037009]
   

• Other Developments [Rev. Proc. 2020-1; IR-2020-212; IR-2020-196]
  [Kuma v. Greater New York Conference of Seventh-Day Adventist Church (S.D.N.Y.);
  Harvey v. United States]
   

​

December 2020

​​

• Final Regulations on College and University Investment Income Tax Issue Fixed [T.D. 9917)

​

• TIGTA Issues New Audit Plan 
   

• Association’s Job-Placement Service Ruled Unrelated Business, Income Not Royalties [TAM 202039018]
  [New Jersey Council of Teaching Hospitals v. Commissioner]
   

• Capital Investment Company Ruled Ineligible for Charitable Tax Exemption [PLR 202041009]
   

• Foundation Given Additional Five Years to Sidestep Holdings Penalties [PLR 202040002]

• Syndicated Conservation Easements Update 
   

• Final ABLE Programs Regulations Issued [Achieving a Better Life Experience Act of 2014 (ABLE Act),T.D. 9923]
   

• Nonprofit Organizations and the Concept of Ownership [Deckard v. Commissioner, Farrow v. Saint Francis Medical Center]
   

• Other Recent IRS Private Letter Rulings [PLRs 202039003, 202039019, 202039020, 202040008]
   

• Other Development

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