No. 38-9, September 2021

Index

• Another Court Challenge To DAF Operations Fails — Guess Why
• Church Inquiry Rules and Routine Requests
• Health Care Corner
• IRS Secures Appeals Court Win In Conservation Easement Case
• Once Again: Individuals Cannot Sue to Revoke Tax Exemption
• Other Developments
• Other Recent IRS Private Letter Rulings
• Pastor Fails to Qualify for Self‐Employment Income Tax Exemption
• Private Benefit Found by IRS in Operation of “Staffing Agency”
• Supreme Court Holds California's Fundraising Disclosure Regime Unconstitutional
• The Strange Case of the Disappearing IRS Ruling