No. 35-7, July 2018

Index

• Church Tax Audit Rules Held Inapplicable to IRS Investigation of Pastors
• Consulting Organization Denied Exemption by Tax Court
• IRS Finds Significant Involvement and Program‐Related Investing in POF Charitable Loan Program
• IRS Issues Guidance as to Use of and Reliance on Updated Databases
• IRS Was Not in Sporting Mood
• IRS: Federal Law Controls Characterization of Tax Payments
• Ministerial Exception and Ecclesiastical Abstention Doctrine Held to Bar Court's Review of Religious Groups' Governance
• No Such Thing as Exempt Farmers' Market
• Other Development
• Other Recent IRS Private Letter Rulings
• School Treasurer Held Not Liable for Payroll Taxes Because of Reasonable Belief Taxes Were Being Paid
• Substantiation Woes
• Treasury, IRS Release Updated Priority Guidance Plan