Table of Contents


Senate Finance Committee Staff Issues Exempt Organizations, Charitable Giving Tax Reform Options Paper

Ways and Means Committee Hears from Conservative Organizations

The Saga Continues

IRS Grafts Commerciality Doctrine onto Exempt Business League Law

Ugly Facts Make Understated Law

IRS Approves Merger of Foundation into Private Operating Foundation

Other Recent IRS Private Determinations

Easement's Lack of Value Results in Lack of Charitable Deduction

IRS Publishes Statistics Concerning Noncash Contributions

IRS Publishes Statistics on Split-Interest Trusts Filings

Other Developments