No. 35-1, January 2018
Index
- Contemplating Excise Tax on University Endowments
- Facial Challenge to California's Schedule B Disclosure Rule Fails
- Foundation's Return of Funds to Which It Wasn't Entitled Ruled Not Taxable Expenditure
- House and Senate Pass Tax Reform Bills
- Joint Committee Scores Tax Reform Proposals
- Nonprofit Pharmacy Fails to Gain Recognition of Exemption
- Other Developments
- Other Recent IRS Private Letter Rulings
- Perils of Use of For‐Profit Management Company Illustrated
- Proposal Would Codify Concept of “Philanthropic Business”
- Proposal Would Codify Minimum Standards of Due Diligence for Intermediate Sanctions Purposes