No. 38-5, May 2021

Index

• Addition of Accessibility Ramp to Historic Property Does Not Jeopardize Charitable Deduction
• Administrative Office of Religious Organization Held Eligible for Real Estate Tax Exemption
• Another Student Debt Reduction Organization Held Nonexempt
• Court Battle Developing Over Alleged Political Campaign Activity
• Fidelity Charitable Prevails in Stock Gift Promises Case
• IRS Summarizes 27‐Month Rule Procedures
• Other Developments
• Other Recent IRS Private Letter Rulings
• TIGTA Explores Obstacles to IRS EO Law Enforcement
• TIGTA Wants Increase in IRS UBI Enforcement