No. 35-3, March 2018
Index
- A Detailed Look at Accuracy‐Related Penalties
- CEO of Apparent Private Foundation Hit With Excess Benefit Transaction Taxes
- Commerciality, Private Benefit Doom Social Welfare Exemption
- Exempt Organization Loses UBI Case; Payments Held Not Royalties Nor for Convenience of Members
- Form 1023‐EZ Regulations Issued
- Government Prevails on Appeal in Case Construing Scope of Trust Charitable Deduction
- IRS Creeping Back With Erroneous Ruling About Governance
- IRS Issues Procedural Rules for 2018
- Other Developments
- Other Recent IRS Private Letter Rulings
- Performance Art Organization Denied Exemption on Basis of Three Applications of Private Benefit Doctrine, One of Which Is Correct
- Taxpayer Advocate Strikes Again