No. 32-3, March 2015
Index
- Commerciality, Private Benefit Preclude Exemption for Charitable Giving Facilitator
- Easement Deduction Denial Affirmed Because of Lack of Mortgage Subordination
- Exempt University's For‐Profit Subsidiary's Operations Held Not Attributable for Tax Law Purposes
- Final Exemption Procedure for Exempt Health Insurance Issuers Issued
- House Adopts Dynamic Scoring Methodology to Assess Major Tax and Other Legislation
- IRS Declines to Abate Intermediate Sanctions Taxes, Finds Insufficient Reliance on Legal Advice
- IRS Issues Procedural Rules for 2015
- Nonprofit Organization Not Exempt Because It Is Not Club
- Online Marketplace/Charity Ruled Commercial, Nonexempt
- Other Developments
- Private Benefit Doctrine Dooms Tax Exemption for Nonprofit Time Bank Network
- Treasury, IRS Issue Final Regulations as to Charitable Hospital Rules