No. 34-10, October 2017
Index
- Appeals Court Reverses Tax Court in Conservation Easement Case
- Case Study: How Not to Frame a Charity's Dissolution Clause
- Consulting Services Preclude Exemption
- Donors of Easement Ruled to Not Be Qualified Farmers, Thus No Higher Charitable Deduction
- Effort to Expand Contraceptive Mandate Exemption Rejected
- Exempt Club Held Liable for UBI Tax on Investment Income; Offsetting Losses Disallowed
- Hospital Loses Charitable Status for Noncompliance With CHNA Process
- Nonexempt Business League Corner
- Organization Manages to Generate Four Ways to Preclude Exemption as Social Club
- Other Recent IRS Private Letter Rulings
- Private Benefit (and Lots of It) Corner
- Private Benefit Ruled to Become Inurement Because of Board Service
- Tax Court Uses Merger Clause to Find Adequate Substantiation
- Trust Conversion Ruled Not Self‐Dealing Because Siblings Are Not Disqualified Persons