Table of Contents


Court Holds Parsonage Allowance Law Unconstitutional

Treasury, IRS Issue Update to 2013–2014 Priority Guidance Plan

Case Study: How to Not Structure “Friends of” Organization

Easement Deduction Upheld but Valuation Penalty Imposed

Easement Deduction Denied; Donor Lacked Right to Give it

IRS Again Misapplies Private Inurement Doctrine

Other Recent IRS Private Letter Rulings

IRS Updates Tax Rates, Inflation Adjustments for 2014

Will Supreme Court Temper Fluid Recovery/Charity Awards?

Other Developments