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U.S. IRS Private Letter Rulings of Interest to Nonprofits – PLRs Released...
On October 7, the U.S. Internal Revenue Service released a handful of private letter rulings (“PLRs”) addressing tax-exempt issues. Those rulings are briefly summarized below. PLR 201140031 –...
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IRS Denies 501(c)(4) Tax Exemption to Discounted Rate Pharmacy Offering...
In Private Letter Ruling 201215019, released on April 13, 2012, the U.S. Internal Revenue Service denied the application for tax-exempt status under Section 501(c)(4) of the Internal Revenue Code of a...
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IRS Denies 501(c)(6) and 501(c)(4) Tax Exemptions to Organization that...
In a private letter ruling released April 13, 2012, the IRS denied tax exemption under IRC §§ 501(c)(6) and 501(c)(4) to an organization formed to represent the interests of homeowners in a gated home...
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Congress Schedules Potentially Broad-Ranging Hearings on Tax-Exempt Entities
Congressman Charles W. Boustany Jr., MD (R-LA), Chairman of the U.S. House of Representatives Subcommittee on Oversight of the Committee on Ways and Means, announced on May 9, 2012, that his...
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U.S. Tax Court Denies Charitable Deductions for Lack of Substantiating Documents
On May 17, 2012, the U.S. Tax Court ruled that a married couple could not deduct from their income $22,517 which they contributed to their church in 2007. Durden v. Commissioner, T.C. Memo. 2012-140...
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N.H. Property Tax Exemption for Houses of Worship Applies Only to Portions of...
The New Hampshire Supreme Court affirmed a determination of the state Board of Tax and Land Appeals that the City of Concord properly granted to an Assembly of God church an ad valorem property tax...
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IRS Tax-Exempt Ruling On Public Charity Status, Unusual Grant
On September 28, 2012, the U.S. Internal Revenue Service published a private letter ruling regarding the ability of an organization, which is recognized as a charity under Section 501(c)(3) of the...
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Standard Setting Body May Be Liable For Antitrust Violations Of Member-Leaders
A federal judge in Philadelphia, Pennsylvania declined to dismiss antitrust claims filed against a standards setting organization (SSO) and its participants. TruePosition, Inc. v. LM Ericsson Telephone...
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IRS Denies 501(c)(6) Business League Tax Exemption To Member Service Org.
In a private letter ruling released on October 19, 2012, the U.S. Internal Revenue Service held that a nonprofit organization purportedly dedicated to improving the business interests the health care...
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California Court: Citizens United Ruling Doesn’t Bar Compelled Disclosure Of...
A Superior Court judge in Sacramento, California entered a preliminary injunction, holding that an Arizona nonprofit organization that contributed money to a political action committee in the Golden...
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New IRS Report on Tax-Exempt Compliance by Universities & Colleges
The U.S. Internal Revenue Service has released its final report following a multi-year study of tax-exempt compliance by nonprofit universities and colleges. Colleges and Universities Compliance...
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Hearing Scheduled on IRS Colleges & Universities Tax-Exempt Compliance Project
Congressman Charles Boustany On May 1, 2013, Congressman Charles W. Boustany, Jr., MD (R-LA) announced that the U.S. Internal Revenue Service’s recent report on tax-exempt compliance by U.S. nonprofit...
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Challenge to IRS “Nonenforcement” of Church Political Activity Ban Survives
The U.S. District Court for the Western District of Wisconsin declined to dismiss a nonprofit foundation’s lawsuit against the United States Internal Revenue Service (IRS), challenging what it...
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