A
 

Abatements: March 2005, January 2004, August 1994

ABLE programs: December 2019, October 2018, February 2018, January 2018, August 2015, July 2015

Abusive tax shelters: August 2003

Accountable care organizations: August 2016, June 2016, December 2011, August 2011, June 2011

Accounting guidelines: December 1984

Accounting periods: July 1996, January 1986, May 1994

Accuracy-related penalty: July 2015, October 2010

Actuarial tables, IRS: July 1989

Adjunct theory: September 1988

Advertising, income from: March 2003, September 2001, October 1994, November 1990, January 1990, December 1989, October 1989, November 1988, October 1988, November 1987, October 1987, May 1987, December 1986, November 1986, June 1986, August 1985, October 1984

Advisory committees, IRS: March 1984, February 1984

Advocacy, definition of: August 2001, December 1986

Advocacy communications: March 2004

Affirmative action programs: January 2021, November 2017, January 2003, July 2002, October 2001, May 2001

Agency doctrine: April 1989

Agricultural organizations: June 2017, April 2015, October 1997, June 1996

American Clean Energy and Security Act of 2009 (House-passed): September 2009

American Health Care Act (proposed): June 2017, May 2017

American Jobs Creation Act: February 2005, December 2004

American National Red Cross: February 2007

American National Red Cross Governance Modernization Act of 2007: May 2007

American Recovery and Investment Act of 2009: May 2009, April 2009

Americans With Disabilities Act: September 1990

American Workers, State, and Business Relief Act of 2010 (Senate-passed): May 2010

Ancillary joint ventures: July 2004

Annual Exempt Organizations Report, IRS:

    Fiscal year 2009: January 2009

    Fiscal year 2010: February 2011

    Fiscal year 2011: April 2012

Annual information returns:

    Electronic filing of: April 2020, February 2020, March 2005, June 2004, May 2002

    Exceptions from filing: February 1996, August 1998, March 1994, June 1986, March 1984

    Extension procedures: February 2004

    In general: March 2011, January 1998, May 1997, June 1995, April 1994, February 1993,
    January 1992, April 1990, March 1989, February 1989

    Private foundation: October 1988, June 1985, September 1984

    Proposed changes: August 2004, November 2002

    Public disclosure rules: June 1999, March 1999, November 1997, October 1995

    Public inspection rules: June 1985

    Rejection by IRS: March 2001, January 2001

Anticipatory assignment of income doctrine: June 1999, April 1993

Anti-Injunction Act: March 2003

Anti-terrorism guidelines, Treasury: May 2006

Apostolic organizations: May 2012, February 2010, January 1987

Applicable insurance contracts: May 2007, October 2006

Application for recognition of exemption:

    Disclosure requirements: February 2004, June 1999, December 1997, October 1995

    Form 1023 (revised, November 2004), January 2005

    In general: December 2006, March 1990, November 1984, July 1994

    Processing by IRS personnel: August 2019, March 2018, October 2016, August 2015,
     May 2012, June 2003, May 2003, February 2003, October 2002, February 2002,
      January 2002, May 1989

    Tea Party groups scandal: May 2016, October 2015, July 2015, August 2013, July 2013

Appraisal requirements: June 2020, April 2016, September 2015, October 2012, August 2012, October 2010, March 2009, December 2006, October 2006, March 2006, January 1998, July 1989, October 1988,
July 1988, February 1985, January 1985

Appreciation reduction rules: October 1986

Armed Forces Tax Fairness Act of 2003 (proposed): June 2003, May 2003

Associate member dues: February 1998, December 1997, March 1997, October 1996, September 1996, May 1995, July 1994, December 1991, April 1991, February 1990, June 1985

Association, freedom of: August 2000, June 2000, November 1999, August 1984

Association for Healthcare Philanthropy: August 2009

Association of Community Organizations for Reform Now: January 2007, December 2006

Associations (see Business leagues)

Association-related foundations: July 1990, May 1989

Athletics, college and university: March 2007, January 2007, December 2006

Audits, IRS: August 2016, September 2015, March 2003, November 2002, December 1994, October 1994, January 1994, November 1993, September 1993, August 1993, February 1993, January 1993, May 1992, March 1992, February 1992

Automatic excess benefit transactions: March 2004


      B

Balanced Budget Reconciliation Act of 1995 (vetoed): December 1995

Bankruptcies: May 2020

Bargain sales: May 2017, July 2015, March 2010, December 2000, May 1992, January 1998, December 1989, April 1988

Bartering exchange, no exemption for: December 2010

Best practices recommendations: May 2004

Bipartisan Campaign Reform Act: March 2006, April 2004, February 2004, May 2002

Black lung benefits trusts: September 2006

Blue Cross/Blue Shield conversions: January 2009

Blue Cross/Blue Shield rules: June 2010

Boards of directors, functions and removal: January 2003, February 2000, July 1999, May 1999

Bogus tax schemes: July 2019, June 2019

Booster clubs:

     Deductibility of dues to: September 2011, July 2011

      Tax exemption for: April 2015, November 2013

Bowl Championship Series organizations: July 2011

Bucketing rule: February 2021, January 2021, June 2020, February 2019, November 2018, December 2017

Budget Control Act of 2011: October 2011

Business expenses: September 1995, September 1984, July 1994

Business expenses, gifts deductible as: January 2016

Business leagues: July 2020, January 2020, October 2019, October 2017, August 2017, July 2017, June 2017, April 2017, October 2016, August 2016, April 2016, July 2015, August 2013, July 2013, August 2012, February 2012, February 2011, September 2010, September 2008, April 2008, June 2007, April 2006, December 2005, September 2005, April 2005, August 2002, September 2000, July 2000, April 1999, January 1999, March 1998, February 1998, December 1997, September 1996, February 1996, September 1995, July 1995, June 1995, April 1995, January 1995, July 1990, October 1987, January 1987, August 1986


     C

Campaign finance laws: September 2011, August 2011, March 2010, December 2009, November 2009, August 2009, June 2009, February 2007, September 2006, July 2003, May 2002

Capital contributions: November 2001, October 2001

Capital gain exclusion: May 2005

CARE Act of 2003 (proposed): June 2003, May 2003, April 2003

CARE Act of 2005 (proposed): November 2005

Cemetery companies: April 2016

Cemeteries: March 2002, January 1987, July 1986, May 1985, August 1984

Centers for Medicare and Medicaid Services: June 2011

Certification programs: May 2019, January 2019, December 2004, July 2000, June 1989

Charitable class: July 2015

Charitable contribution deduction:

      Above-the-line deduction (temporary): June 2020

    Allocation of: April 1987, August 1984

    Athletic events and: May 2000

    Booster clubs, dues paid to: July 2011

    Conservation easements, for gifts of: June 2020, August 2006, September 2005

    Estate tax: December 2015, July 2004, April 2001, February 2001, November 2000, October 2000, February 2000, July 1999, March 1999, May 1997, December 1993, August 1993, May 1993, April 1992, December 1991, February 1990, April 1989, March 1988, June 1987, March 1987, December 1986, December 1985, October 1985, May 1985; December 1984, January 1984

     History of: April 2020

    Income tax: May 2003, April 2002, July 2001, September 2000, November 1998, August 1998, July 1998, December 1995, March 1993, April 1991, October 1990, August 1990, May 1990, March 1990, July 1989, June 1989, September 1988, August 1988, March 1988, November 1987, September 1987, July 1987, December 1986, November 1986, August 1986, June 1986, May 1986, April 1986, October 1985, June 1985, April 1985, October 1984, August 1984, February 1984, December 1983

    Intellectual property, for gifts of: August 2005, December 2004

    Life estate: December 2004

     Percentage limitations (temporary): June 2020

    Rationale for: May 2001

    Reform of: January 2020, August 2011

    Senate Finance Committee hearing on (2011): December 2011

 

     Trusts, for: March 2017

    Vehicles, for gifts of, April 2006, August 2005, February 2005, December 2004

 

     Virtual currency, gifts of: April 2020

Charitable class requirement: March 2017, July 2015, August 2010, August 2006

Charitable contribution receipt requirements: August 1988

Charitable deduction/foreign source income regulations: September 2005, February 2005, September 2004, September 1991, April 1991

Charitable family limited partnerships: September 1999

Charitable giving: August 2019, September 2018, September 1985, December 1984

Charitable Giving Act of 2003 (House-passed): October 2003, September 2003

Charitable immunity law: June 2019, July 2004

Charitable lead trusts: October 2019, September 2003, March 2001, June 2000, May 2000, December 1999, December 1993, May 1992, December 1988, July 1988

Charitable remainder trusts: June 2017, October 2016, October 2015, February 2011, December 2010, March 2007, February 2007, November 2006, September 2005, June 2005, June 2004, April 2004, January 2004, September 2003, April 2003, April 2003, February 2003, December 2002, August 2002, July 2002, January 2002, July 2001, May 2001, March 2001, October 2000, January 2000, December 1999, May 1999, February 1999, December 1998, August 1998, May 1998, March 1998, January 1998, September 1997, July 1997, June 1997, May 1997, March 1997, February 1995, September 1994, January 1994, October 1993, June 1993, April 1993, October 1992, July 1991, April 1990, February 1990, April 1989, December 1988, June 1986, December 1985, September 1985, May 1984

Charitable remainder trust early terminations: June 2006, April 2004

Charitable remainder trust prototype instruments: October 2005, October 2003

Charitable remainder trusts, division of: September 2008

Charitable remainder trusts, unrelated income of: August 2008, May 2008

Charitable sales promotions: February 2008

Charitable solicitation acts: April 2009

Charitable spending initiative: February 2011, January 2009

Charitable split-dollar life insurance plans: September 2004, September 2002, November 2000, August 2000, July 2000, June 2000, August 1999, April 1999, March 1999

Charity Enhancement Act of 2008 (House-passed): December 2008

Charity-owned life insurance: June 2010

Charleston Principles: December 2001, November 2000, October 2000

Charter schools: July 2015

Check-the-box regulations: September 2005, January 2000, March 1999, January 1999, March 1997

Church tax audit/inquiry rules: July 2018, May 2018, June 2017, March 2010, January 2010, October 2009, April 2009, February 2009, January 2009, December 2008, August 2006, September 2000, November 1993, October 1992, July 1991, September 1990, April 1985

Church, definition of: March 2013, October 2012, August 2011, October 2010, October 2009, September 2009, August 2009, October 2005, November 2004, March 1996, October 1994, April 1991, February 1989

Church, personal: July 1989, June 1989

Clergy housing allowance, constitutionality of: June 2016, January 2015, January 2014, May 2002

Civil society, concept of: August 2006

Clarett, Maurice, antitrust case: July 2004, June 2004, April 2004, December 2003

Closing agreements: September 2005, August 2005, May 1999

College and university compliance-check project: August 2013, July 2010, March 2010, December 2008

College and university investment tax: September 2019, August 2018, January 2018

College Admission Fairness Act (proposed): August 2019

Collegiate sports, CBO report on: July 2009

Combined Federal Campaign: June 2007, September 2006, September 1985

Commensurate test: June 1997, March 1991

Commerce clause: September 2011, February 2011, May 1988, September 1997, July 1997

Commercial type insurance rules: July 2003, January 2001, April 1996, December 1994, September 1994, August 1994, April 1994, November 1987, June 1987, May 1987, March 1987

Commerciality doctrine: April 2020, April 2019, October 2019, September 2019, July 2019, June 2018, March 2018, April 2017, January 2017, December 2016, February 2016, January 2016, March 2015, August 2013, February 2012, August 2011, June 2011, June 2007, August 2006, September 2005, June 2005, March 2005, November 2003, January 2001, August 2000, July 1993, May 1993, March 1993, December 1992, February 1992, May 1991, February 1991, December 1990, November 1990, February 1986, June 1985, March 1985, October 1984, May 1984

Commission on Accountability and Policy for Religious Organizations: March 2011

Committees:

    Audit: November 2002, October 2002

    Independent: January 1986

Community benefit standard: January 2021, February 2017, February 2007, January 2007, December 2006, November 2006,

Community, concept of: August 2016

Community foundations: November 2016

Community foundations compliance check project: December 2007

Community health needs assessments: September 2011

Community Solutions Act of 2001 (House-passed): September 2001

Compensation, reasonable: July 2016, June 2009, May 2008, September 2006, February 2006, August 2005, December 2004, November 2004, August 2004, July 2004, March 2004, June 2003, March 2003, February 2002, October 2000, January 2000, July 1999, August 1998, June 1998, September 1997, August 1996

Compensation arrangements:

    Board member compensation: September 2005, August 2005, May 2005

    Deferred: May 2005, September 1988, August 1988, March 1988, June 1987, September 1985

    Fringe benefits: September 1985

    Incentive: November 2018, March 2006, June 2002

    Percentage compensation: December 1986

Compensation consultants: May 2006, March 2006

Compensation practices, IRS examination of: October 2004

Compensation review initiative, IRS': May 2007, July 2006, October 2004, July 2004

Competition, nonprofit and for-profit: December 1997, November 1997, August 1991, December 1989, April 1987, March 1987, February 1987, October 1986, June 1986, March 1986, August 1985, July 1985, January 1984

Competition, House Subcommittee on Oversight hearings on: August 2004

Compliance checks: July 2010, April 2008

Conditions precedent: October 2011

Conduit gifts: August 2016

Conflicts of interest: May 2017, May 2016

Conservation Easement Audit Guide, IRS: January 2012

Conservation easements:
     
      Gifts of: January 2021, July 2020, April 2020, March 2020, January 2020, June 2019, March 2019,          November 2018, October 2018, December 2017, October 2017, September 2017, August 2017,              March 2017, August 2016, December 2012, March 2012, July 2008, March 2007, September 2005,
      September 2004

      Syndicated: January 2021, March 2020, February 2020, January 2020, March 2017   

Consumer Operated and Oriented Plan program: September 2011

Continuing professional education texts, IRS:

    Fiscal year 2001: January 2001, November 2000

    Fiscal year 2002: December 2001

    Fiscal year 2003: December 2002

    Fiscal year 2004: December 2003

Contraceptive mandate litigation: October 2017, August 2017, December 2015, November 2015, September 2015

Conversions: December 2015, March 2004

CO-OP program: February 2012, September 2011

Cooperative hospital service organizations: December 1995, October 1986, February 1994

Coronavirus Aid, Relief, and Economic Security (CARES) Act: June 2020

 

Coronavirus Response and Relief Legislation (2020): March 2021

Corporate integration proposals: November 2016
 

Corporate responsibility: November 2002, October 2002

Corporate sponsorship rules: December 2004, June 2002, May 2000, August 1993, March 1993, July 1992, May 1992, February 1992, January 1992

Corporation, defintion of: March 2016
 

Country-by-country reporting: January 2017

Credit counseling organizations: April 2008, November 2006, September 2006, August 2006, July 2006, January 2006, November 2004, October 2004, May 2004, December 2003

Credit unions: June 2021, November 2019, August 2018, August 2011, June 2010, June 2007, February 2007, September 2004, June 2004, April 2004, April 1990, January 1987

Cyber Assistant, IRS: December 2010, February 2010, November 2009
 

    D 

Debt-financed property rules: September 2009, July 2000

Declaratory judgment rules: March 1999, October 1998, July 1992, June 1992, December 1989, July 1987, April 1984

Deference, judicial: July 2008

Deliberative process privilege: April 2010

Democracy Is Strengthened by Casting Light on Spending in Elections (DISCLOSE) Act: July 2011, October 201, August 2010

Development, real estate: September 2006, October 2005

Direct mail fundraising guidelines: March 1991

Dirty Dozen, IRS': June 2011, June 2009, May 2007, April 2006
 

Disaster relief programs: June 2020

Disclosure requirements: October 1999, January 1989, December 1988

Discrimination:

    Gender: January 2000, May 1996, March 1996, March 1995, March 1994, November 1993, July 1993, January 1993, November 1992, May 1992, July 1991, August 1988, April 1988, August 1984

    Racial: May 1996, October 1988, December 1986, September 1986, December 1985, August 1984

    Sexual orientation: February 1988

Disregarded entities, gifts to: October 2012

Dissolution clause requirements: December 2017, October 2017

Do-not-call registry: December 2003

Documents:

    Disclosure recommendations: April 2000

    Nondisclosable: November 2002, March 1998, August 1986

Dollar formula clause: October 2011

Donative intent: March 2017, December 1991

Donor-advised funds:

    In general: May 2021, December 2020, May 2020, September 2019, May 2018, May 2018, September 2012, October 2011, May 2011, January 2006, January 2005, August 2004, February 2003, February 2002, December 2000, June 2000, November 1999, June 1999, May 1998, January 1988, July 1997, June 1985

    Pension Protection Act changes: April 2018, February 2018, April 2007, February 2007, October 2006

 

     Portrait of: January 2020

     Proposed rules: April 2018, February 2018

Donor-directed funds: June 2006

Donor-managed gifts, January 2005

Downpayment assistance organizations: November 2008, September 2008, January 2008, August 2006, July 2006, November 2005, May 2004

Dual character doctrine: June 2006


     E

E-postcard (Form 990-N): September 2010, July 2010, September 2009, January 2008

Easements, gifts of: June 2019, March 2019, January 2019, December 2018, November 2018, October 2018, February 2018, January 2017, July 2016, April 2016, October 2015, July 2015, May 2015, March 2015, February 2013, August 2012, July 2012, June 2012, March 2012, February 2011, October 2010, September 2001, October 1997, March 1994, June 1992, July 1991

Ecclesiastical abstention doctrine: July 2018

Economic Growth and Tax Relief Reconciliation Act of 2001: July 2001

Educational, definition of: August 2006, May 1994, January 1990, June 1988, December 1986

Electric cooperatives, tax-exempt: August 2011, November 2006

Electronic filing, mandatory: March 2010, July 2006, February 2006, March 2005

Employee assistance programs: September 2009, April 2003, December 1997, October 1997, July 1997

Employee benefit plans: March 1996, September 1995, March 1992, August 1991

Employment tax: August 2006

Endowments: June 2016, February 2016, April 2011, July 2010, May 2010, April 2010, November 2008, March 2008, December 2007

Entity classification rules: March 1999, January 1999, March 1997, July 1996

Erroneous IRS private letter rulings: July 2017, March 2017

Establishment Clause: December 2017, September 2005, April 2021

Estate administration exception: February 2019, July 2001

Estate tax, proposed repeal of: August 2006, August 2005, June 2005, October 2004, September 2004, August 2003

Ethics Reform Act of 1989: March 1991

Evangelical Council on Financial Accountability: March 2011

Evangelical organizations: March 2011, January 2008

Excess business holdings rules: January 2017, March 2016, August 2008, December 2004, June 1989, June 1986, October 1985, September 1984, April 1984

Excess compensation tax: March 2021, May 2020, August 2019, March 2019, February 2018

Exclusivity arrangements: June 2002, May 2000, January 2000

Exclusivity test: October 2010

Executive Orders:
 

      Regulatory freeze:  April 2017
 

      Regulatory reform agenda:  May 2017
 

      Religious liberty:  July 2017
 

      Tax regulations review: June 2017
 

      Two-for-one program: April 2017

Expenses, as gifts: June 1984, March 1984


      F

Facade easements, gifts of: July 2020, August 2011, October 2010

Facts-and-circumstances test: July 2005

Faith-based initiatives: February 2003, January 2003, September 2001, May 2001, April 2001, March 2001

Fallen Firefighters Assistance Tax Clarification Act of 2006: February 2007

Farmers' cooperatives: June 1990, November 1987

Fast-track case settlement program, IRS: November 2012, February 2009

Federal Communications Commission: August 2011

Federal Election Commission: December 2009, August 2006, February 2006, November 2005, November 2004, June 2004, May 2004

Federal Program Improvement Act of 1993 (proposed): April 1993

Federal tax credit, allocation of charitable contributions: September 2004, September 1991, April 1991

Federal Trade Commission: August 2016

Fidelity Charitable litigation: May 2021, May 2020, September 2019

Fiduciary responsibilities, breach of: May 2019, February 2018, February 2013

Fifteenth-month rule: July 1984

Financial statements, uniform: October 1989

Fiscal Responsibility and Reform Commission: February 2011, April 2010

Fitness centers: August 2011, March 2001, February 2001, November 1999, April 1998, October 1997

Foreign countries, charitable endeavors in: May 1992, July 1991, November 1990

Form 990:

    Draft instructions, July 2008, June 2008

    Filing tips, IRS: July 2009

    Final instructions: October 2008

     And hospitals: October 2010, May 2010

    Implementing regulations: November 2008

     In general: January 2021, April 2006, December 2005

     Revised for 2008: May 2008, March 2008, August 2007

     Revised for 2009: April 2010

     Revised for 2010: May 2011

    Schedule B: January 2020, June 2019, November 2018, February 2017, August 2016, March 2016,
        October 2015, July 2015

     Transitional issues: August 2011,

Form 990-EZ: January 2021, April 2017, October 2005

Form 990-N: January 2021, May 2011, September 2010, July 2010

Form 990-T: January 2021, July 2008, July 2007, January 2006

Form 1023: January 2021, August 2015, October 2010
         
      Electronic filing of: April 2020
 
      In general: August 2015, October 2010

Form 1023-EZ: January 2021, March 2018, September 2017, May 2017, April 2017, December 2016, October 2016, March 2016, February 2016, September 2015, August 2015, June 2015

 

Form 2024: January 2021
 

Form 1024-A: January 2021, July 2020, December 2017

Form 1098-C: April 2006

 

Form 1098-T: February 2017, October 2016

Form 5227: August 2013, August 2009

Form 8283: January 2021, September 2017

Form 8871: August 2016

Form 8921: June 2010, May 2007

Form 8922: June 2010, May 2007

Form 8940: October 2011

Form 8975: January 2017

Form 8976: January 2021, July 2020, April 2020

Form 14114: February 2010

Form 14414: January 2013

Fractional interests in art, charitable contributions of: September 2008, October 2006
 

Fractions rule: February 2017

Fragmentation rule: June 2005

Fraternal beneficiary societies: August 2016, August 2013, March 2004, July 1993, May 1993, March 1993

Fraternal organizations: March 2004

Fraternities: October 1999, October 1997, April 1987, September 1986, March 1986, June 1985

Fraud:

    Charitable organizations and: August 2016, July 2003

    Planned giving and: February 2001

Free speech doctrine: March 2021, September 2018, October 2015, September 2011, August 2011,
    May 2011, March 2010

Freedom of Information Act: June 2015

Fiduciary responsibility, breach of: May 2019

Functionally related business: June 2007

Fundraising costs and tax exemption: March 1991

Fundraising regulation:

    Airport solicitations: August 1992, May 1991

    Federal, proposed: October 1986

    Federal Trade Commission: April 1989

    Free speech principles: January 2003, February 1990, January 1990, September 1988, March 1988, May 1987, March 1985, September 1984

    IRS: March 1990

    Local: October 2000, September 2000, January 1985

    Low-cost articles: March 1997

    Multistate: April 1992

    Percentage limitations on costs: September 1988, March 1988, May 1987, March 1985, September 1984


      G

Gainsharing: October 1999, September 1999, April 19999

Gambling: April 2006, January 1990

General Accounting Office, criticisms of IRS: October 2002, August 2002, August 1990, November 1988, September 1985

Gift, definition of: April 2013, June 2006, May 2006, March 2006, December 2005

Gift tax, for transfers to social welfare organizations: September 2011, August 2011, July 2011

Gifts, timing of: February 1985

Governance:

    Commissioner Miller speeches: July 2008, January 2008

    Commissioner Shulman speech: January 2009

    Good Governance Principles, IRS: May 2008, April 2007

     In general: March 2020, April 2012, August 2011, December 2004

    Independent Sector's principles: June 2015, May 2015

    IRS check sheet: February 2010

    Private benefit rulings, IRS: March 2018, December 2012, November 2012, 
     October 2012, July 2012, October 2008

    Smithsonian Institution: February 2010

Government, lessening burdens of: September 2017, February 2007

Government official, definition of: April 2006, March 2006, February 2006

Governmental unit, affiliate of: November 2004

Graduate level tuition waivers, exclusion for: December 2010

Grantor trusts: November 2006

Grassley, Sen. Charles: June 2010, December 2008, November 2008, January 2008

Group exemption rules: January 2013, August 2011, February 2010, June 1997, November 1986, October 1996, February 1986, June 1985

 

      H 

Harassments campaigns: August 2011

Health Care and Education Reconciliation Act: June 2010, May 2010

Health care provider legal guide (IRS): December 2003

Health care system reform legislation: June 2010, February 2010, January 2010, December 2009, November 2009 (see Patient Protection and Affordable Care Act)

Health insurance mandate:
     Constitutionality of: February 2012, January 2012, October 2011, September 2011, May 2011,
     April 2011, February 2011, December 2010
 
  Regulations as to: April 2013

Health insurance exchanges: September 2015

Health insurance issuers, tax-exempt: April 2015, May 2011, June 2010

Health Insurance Portability and Accountability Act of 1996: October 2001, October 1996, May 1996

Health maintenance organizations: January 2016, December 2001, March 1999, August 1993, December 1990

Health Security Act (proposed): March 1994

Higher education tax benefits: November 2011

Historical preservation: May 2021, May 1986, December 1985

Home office deduction: July 1991, February 1985

Homeowners' associations: October 2002

Homeownership assistance organizations, February 2005, May 2004

Hospitals: October 2017, August 2016, May 2015, March 2015, October 2010, August 2010, June 2010, May 2010, April 2009, September 2007, July 2006, May 2006, August 2002, March 1999, January 1995, January 1994, June 1992, May 1992, September 1991, August 1991, July 1991, June 1991, April 1991, August 1990, March 1986, November 1985, September 1985, January 1994

Hospitals, charity claims against, August 2005, March 2005, February 2005

Hospitals, additional rules for exemption: February 2013, August 2012, October 2010, August 2010, June 2010

Housing programs: August 2016, December 2006


     I

Illegal activity: June 2020, July 2019, August 2016, August 2012

Implementing Guidelines, Exempt Organizations, IRS:

    Fiscal year 2002: February 2003, August 2002, May 2002, February 2002

    Fiscal year 2003: December 2002

    Fiscal year 2004: February 2004

    Fiscal year 2005: May 2005

    Fiscal year 2006: February 2006

    Fiscal year 2007: January 2007

    Fiscal year 2008: February 2008

    See IRS Annual Reports, Work Plans

Income, trust, defined: March 2004, April 2001

Indemnification: April 2007

Independent Sector: June 2006, November 2005, October 2005, August 2005

Individual health insurance mandate: September 2012

Individual practice associations: September 1986

Individual retirement accounts, gifts from: October 1999

Inflation adjustments: February 2021, January 2020, March 2019, December 2017, December 2015, January 2015, January 2014, March 2013, December 2012, December 2011, January 2011, December 2009, December 2008, December 2007, January 2007, February 2006, February 2005, January 2004, December 2002, February 2002, January 2000, December 2011, March 2011, December 2009, December 2008, January 2007, February 2006, February 2005, January 2004, December 2002, February 2002, January 2000, February 1998, February 1996, January 1995, January 1994, October 1992

Insider, definition of: April 1999, January 1998, June 1994, April 1994

Insurable interest, concept of: May 2002, December 1992

Insurance companies, tax-exempt: May 2016, December 2006, November 2006, September 2006, June 2006, August 2005, December 2004, June 2004, June 2003

Insurance policies, gifts of: May 1991

Insurance programs: May 2016, May 1996, August 1995, June 1995, February 1995, October 1993, July 1993, October 1990, March 1987, November 1986, August 1986, June 1986, January 1986, July 1985, June 1985

Insurance, provision of as unrelated business, March 2005

Integral part doctrines: November 2004, December 1994, September 1994, October 1992

Integral part tests: February 2005, February 2003, December 2001, July 1990

Integrated auxiliaries: February 1996, January 1995, July 1985, June 1985, May 1984

Integration of individual and corporate taxes: April 1992

Intellectual property, contributions of: June 2008, August 2005, December 2004

Interest-free loans, as gift: April 1984

Interest-rate swap agreements: January 1991

Intergovernmental tax immunity: June 1989

Intergovernmental tax immunity doctrine: April 2019
     
Integrated delivery system: November 1993

Intermediate sanctions: September 2006, March 2006, December 2005, November 2005, February 2005, January 2005, November 2004, June 2004, May 2004, March 2004, November 2003, April 2003, February 2003, December 2002, July 2002, March 2002, March 2001, December 2000, February 2000, January 2000, May 1999, January 1999, December 1998, November 1998, October 1998, September 1998, May 1997, March 1997, February 1997, October 1996, September 1996, July 1996, June 1996, May 1996, November 1995, October 1995, September 1994, July 1994, May 1994, January 1994

Internal Revenue Service:

    Academic institution initiative: June 2009

    Bizarre doings by: December 2003, June 2003, May 2003, February 2003, October 2002,
     February 2002, January 2002, May 1989

     Data Book for 2018: July 2019

 

     Examinations: May 2021, March 2021

    Exempt organizations examinations regions: June 2005

    Joint Committee on Taxation, evaluation by: June 2000, May 2000

    Leadership changes: June 2009

    Knitting, sticking to by: April 2007

    Overstatement of cases by: Auguest 2010, May 2010

    Reorganization of: September 2019, August 2000, March 2000, March 1999,
     September 1998, March 1998, January 1998, October 1997, October 1996, August 1996,
      June 1988, September 1987

    Political audit bias (alleged) of: August 2019, March 2018, October 2016, April 2005

    Procedural rules: March 2021, March 2020, March 2019, March 2018, March 2017, March 2016,               March 2015
     March 2014, March 2013, March 2012, March 2011, March 2010, March 2009, March 2008,
     March 2007

     Program letter: January 2021 December 2019, April 2019, December 2018 
 

     Promoter Investigations Coordinator: May 2020

International grant-making: March 2007, December 2006, May 2006, April 2005, September 2003,
July 2003

Internet activities: March 2007, April 2005, February 2005, September 2003, February 2003, December 2000, October 2000, June 2000, November 1999, July 1998

Inventory, charitable gifts of: October 2006, March 1985, August 1984

Irrigation companies: July 1990

IRS Annual Reports, Work Plans

    FY annual report, work plan: January 2009

    FY 2010 annual report, FY 2011 work plan: February 2011

     FY 2019 accomplishments: June 2020


       J

James Beard Foundation: April 2005, February 2005, November 2004

Jeopardizing investments: July 2009, April 2009, June 1996, October 1986

Joint operating agreements: February 1998, January 1997, March 1995

Joint Select Committee on Deficit Reduction: October 2011

Joint ventures: August 2006, April 2006, September 2005, January 2004, September 2003, April 2003, August 2002, January 2002, July 2001, June 2001, April 2001, September 1999, December 1998, May 1998, August 1994, May 1993, June 1992, January 1992, August 1985 (also see Ancillary joint ventures, Whole hospital joint ventures)

Judicial appointments, influencing of" October 2005


    K

Kamehameha Schools educational organization: February 2007, October 2005

Katrina Emergency Tax Relief Act of 2005: November 2005


    L

L3C organizations: September 2009

Labor organizations: March 2007, April 2005, March 2002, October 2001, March 1998, February 1998, January 1998, November 1997, September 1997, March 1996, June 1995, March 1992, February 1990

Leasing, as exempt function: April 2017, August 2003

Legal trends affecting philanthropy: October 2001

Lessening governmental burdens: September 2006, February 2002, November 1995, February 1985

Liability, personal: May 1987

License to use patent, contribution of: April 2003

Limited liability companies: September 2010, November 2006, November 2004, October 2004, October 2003, November 2001, November 1999, May 1999, December 1998, November 1997, November 1996

Links, Web site: April 2003

Liquidations: March 2003, February 1999, March 1997, February 1997, January 1995, November 1994

Listed transactions: August 2019

Loan programs: August 1986

Lobbying:

    Business expense deductions and: July 2000, January 2000, September 1995, July 1995, May 1995, July 1994, June 1994, March 1994, February 1994, December 1993, September 1993

    Expenditure test: June 1991, May 1991, March 1991, February 1991, January 1991, November 1990, October 1990, July 1989, March 1989, April 1988, August 1985

    Hearings, congressional: April 1987, March 1987, April 1986

    In general: July 1999, February 1999, January 1999, May 1998, September 1995, August 1995, January 1992, March 1988, September 1987, July 1987

    Lobbying Disclosure Act: April 1996, February 1996, January 1996, May 1994, June 1993

    OMB guidelines: June 1984, December 1983

    Proposed legislation: September 1995

    Proposed regulations: December 1986

Lotteries: June 1987, June 1985

Low-income housing organizations: June 2006, October 1997, July 1996, June 1995, March 1993

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