Table of Contents


Budget and Tax “Fiscal Cliff” Legislation Passes Congress, Is Signed into Law

Treasury, IRS Issue Final Type III Supporting Organizations Regs, Plus Temporary Regs and Promises of More

Health Information Exchange Report Program Held to Not Cause Inurement, Unrelated Income

IRS Holds Hearing on Proposed Hospital Regulations

Charitable Deductions Denied for Gift of Conservation Easement on Mortgaged Land

Breaches of Fiduciary Duties by Directors of Charity Bring Hefty Fines, Removal in NY

Other Developments