Provisions of Appropriations Act

Published date01 May 2018
Date01 May 2018
DOIhttp://doi.org/10.1002/npc.30457
Bruce R. Hopkins’ NONPROFIT COUNSEL
May 20182THE LAW OF TAX-EXEMPT ORGANIZATIONS MONTHLY
Bruce R. Hopkins’ Nonprofit Counsel DOI:10.1002/npc
The court also held that the purported redelegation
of authority was not allowed by Delegation Order 193
and, in any event, is “ineffective” because the director
“lacks sufficient rank” to be the requisite “high-level”
IRS official. The court concluded that the director’s “con-
nection is still too close to the examination process and
her areas of responsibility too narrowly focused to serve
the purpose of ensuring review by an official with a
broad perspective and at some remove from the exami-
nation process.”
The court further held there has not been substantial
compliance with the church audit notice requirements,
requiring this matter to be stayed (IRC § 7611(e)) until
“all practicable steps to correct the noncompliance have
been taken.” [27.7(c)]
Commentary: The time has come (indeed, it is overdue)
for Treasury to finalize the regulation it proposed in 2009
(summarized in the October 2009 issue) to make the
TE/GE Commissioner the requisite high-level official.
PROVISIONS OF
APPROPRIATIONS ACT
The Consolidated Appropriations Act, 2018 (Pub. L.
115-141) contains the following provisions (in Division E,
Title I, pertaining to appropriations for the Department
of the Treasury).
During fiscal year 2018, none of the appropriated
funds may be used to “issue, revise, or finalize any regu-
lation, revenue ruling, or other guidance . . . relating to
the standard which is used to determine whether an
organization is operated exclusively for the promotion of
social welfare for purposes of” IRC § 501(c)(4) (§ 125).
The “standards and definitions” for determining IRC
§ 501(c)(4) status in effect on January 1, 2010, shall
continue to apply (id.).
None of these funds may be used by the IRS to
“target groups for regulatory scrutiny based on their
ideological beliefs” (§ 108).
None of these funds may be used to “target citizens
of the United States for exercising any right guaranteed
under the First Amendment” to the US Constitution (§
107).
COURT DISMISSES LAWSUIT
CHALLENGING “TWO-FOR-
ONE” EXECUTIVE ORDER
The US District Court for the District of Columbia, on
February 26, dismissed a lawsuit challenging the legal-
ity of Executive Order 13771, which requires executive
branch agencies to identify two existing regulations to
be repealed for every new regulation adopted (Public
Citizen, Inc. v. Trump). The other plaintiffs are the Natural
Resources Defense Council Inc. and the Communication
Workers of America, AFL-CIO. The executive order is
summarized in the April 2017 issue. This case was dis-
missed for lack of standing.
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Editor: Bruce R. Hopkins. Production Editor: Mary Jean Jones
Address for Editorial Correspondence: Bruce R. Hopkins. email: brucerhopkins@brucerhopkinslaw.com
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