No. 37-4, April 2020

Index

• Catching Up
• Charity Ruled Engaged in Campaign Activity by Operation of Subsidiary
• Commerciality Doctrine Corner
• Conservation Easement Litigation
• CRS Publishes History of the Charitable Deduction
• IRS Introduces Electronically Filed Form 1023
• IRS Issues Guidance as to Charitable Giving of Virtual Currency
• Other Developments
• Self‐Dealing Sanctions: Pigouvian Taxes?
• TIGTA Rips IRS Over Ostensible Form 8976 Mismanagement; IRS Rejoins