Issue |
Date |
Subject |
2008-114 |
November 17, 2008 |
Senator Grassley Questions Increases in College Presidents’ Salaries, Invokes Transparency of Form 990 Reporting
|
2008-113 |
November 17, 2008 |
IRS Official Discusses Governance Issues, College and University Compliance Project
|
2008-112 |
November 17, 2008 |
IRS Extends Deadline to February 6, and Answers Questions Concerning the College and University Compliance Project Questionnaire
|
2008-111 |
November 7, 2008 |
What He Promised: Obama’s Tax Proposals and Prospects in Congress
|
2008-110 |
November 7, 2008 |
Federal District Court Concludes Payments to Medical Residents Are Not Scholarships for FICA Purposes
|
2008-109 |
November 6, 2008 |
Final Regulations on Information Reporting for Employer-Owned Life Insurance Contracts
|
2008-108 |
November 4, 2008 |
Seventh Circuit Finds University Liable for FICA Tax with Respect to Payments Made Under Employee Retirement Plans
|
2008-107 |
October 31, 2008 |
Tax Court: Accuracy-Related Penalty Sustained for Overvalued (by 400%) Charitable Contribution of Façade Easement and Other Rights
|
2008-106 |
October 29, 2008 |
Claims Court Upholds VEBA UBIT Regulations; Disagrees with Sixth Circuit’s Sherwin-Williams Decision
|
2008-105 |
October 27, 2008 |
West Virginia Supreme Court Holds Nonprofit Hospital Not Exempt from State Sales and Use Taxes
|
2008-104 |
October 23, 2008 |
IRS Designates Indian Tribal Governments to Be Treated as States for Certain Federal Tax Purposes
|
2008-103 |
October 21, 2008 |
Text of Final Regulations Relating to Certain Tax-Exempt Bond Payments
|
2008-102 |
October 17, 2008 |
IRS Announces Inflation Adjustments for Low-Cost Articles and Insubstantial Benefits
|
2008-101 |
October 16, 2008 |
FASB: Additional One-Year Deferral of Interpretation 48 for Nonpublic Entities
|
2008-100 |
October 14, 2008 |
GAO Report on Nonprofit Hospitals: Variation in Standards and Guidance Limits Comparison of How Hospitals Meet Community Benefit Requirements
|
2008-99 |
October 10, 2008 |
IRS Notice Extends Effective Date of Normal Retirement Age Regulations for Governmental Plans
|
2008-98 |
October 9, 2008 |
Federal District Court Denies Medical Residents’ Request for Class Certification in FICA Refund Suit
|
2008-97 |
October 8, 2008 |
Seventh Circuit Affirms Day Care Facility’s Board President Is Personally Liable for Payroll Taxes
|
2008-96 |
October 6, 2008 |
Revised IRS Form on Foreign Financial Accounts Raises Issues, Including Who Must File
|
2008-95 |
October 3, 2008 |
Provisions Concerning Exempt Organizations in Financial Bailout Bill
|
2008-94 |
October 3, 2008 |
IRS Guidance on Charitable Contributions of Inventory Property; Seeks Comments
|
2008-93 |
October 1, 2008 |
IRS Expands Temporary Rule Allowing Governmental Issuers to Purchase Their Own Tax-Exempt Bonds
|
2008-92 |
October 1, 2008 |
IRS Compliance Questionnaires Sent to 400 Colleges and Universities
|
2008-91 |
September 25, 2008 |
Updated Rules for Determining Substantiation of Employee Lodging, Meals, and Incidental Expenses
|
2008-90 |
September 23, 2008 |
Seventh Circuit Holds Student FICA Exception Not Per Se Inapplicable to Medical Residents
|
2008-89 |
September 12, 2008 |
IRS Interim Report on Post-Issuance Compliance, Record Retention Requirements for Tax-Exempt Bonds
|
2008-88 |
September 10, 2008 |
Exempt Organization Items in 2008/2009 IRS Priority Guidance Plan
|
2008-87 |
September 9, 2008 |
Endowment Payout Requirements Discussed at Congressional College Endowment Roundtable
|
2008-86 |
September 8, 2008 |
Text of Proposed Regulations on the Public Approval Process for Tax-Exempt Private Activity Bonds
|
2008-85 |
September 8, 2008 |
New Regulations to Implement Changes to Redesigned Form 990
|
2008-84 |
September 3, 2008 |
IRS Further Delays Effective Date for Certain Qualified Transportation Fringe Benefits
|
2008-83 |
August 29, 2008 |
State Appellate Court Upholds Administrative Decision Denying Illinois Hospital’s Property Tax Exemption; State Circuit Court’s Judgment Is Reversed
|
2008-82 |
August 28, 2008 |
IRS Rules That Provision of Grant Management Services by Community Foundation Does Not Result in UBTI
|
2008-81 |
August 27, 2008 |
Members of Congress to Convene College Endowment Roundtable
|
2008-80 |
August 20, 2008 |
IRS Releases Additional Information on Final Form 990 Instructions
|
2008-79 |
August 19, 2008 |
IRS Issues Instructions for New Form 990
|
2008-78 |
August 19, 2008 |
Comments on IRS’s Proposed Exempt Organization Voluntary Compliance Program Are Due by October 3, 2008
|
2008-77 |
August 18, 2008 |
IRS Revises Revenue Procedure for Automatic Consent to Change Method of Accounting—Text of Rev. Proc. 2008-52
|
2008-76 |
August 14, 2008 |
IRS Revises, Updates Voluntary Compliance Programs for Use by Retirement Plan Sponsors to Correct Certain Plan Failures
|
2008-75 |
August 11, 2008 |
Vision Care Plan Petitions U.S. Supreme Court for Certiorari Concerning Tax-Exempt Status Under Section 501(c)(4)
|
2008-74 |
August 8, 2008 |
Transfer of Retirement Plan to Unrelated Employer Violates Exclusive Benefit Rule
|
2008-73 |
August 6, 2008 |
Federal District Court Determines Payments to Medical Residents Are Exempt from FICA
|
2008-72 |
August 6, 2008 |
IRS Releases Draft Schedule B for Comment
|
2008-71 |
August 6, 2008 |
IRS Revises 2008 Form 990 Instructions
|
2008-70 |
August 6, 2008 |
IRS Memorandum Transmits Guidelines for Applications by Donor Advised Funds Sponsoring Organizations
|
2008-69 |
August 6, 2008 |
Proposed Regulations on Substantiation and Reporting Requirements for Charitable Contributions
|
2008-68 |
July 31, 2008 |
IRS Directive Instructs Examining Agents on Internet Political Activity by Section 501(c)(3) Organizations
|
2008-67 |
July 31, 2008 |
IRS Releases Updated Draft Form 1120 and Draft Form 1065 for Public Comment
|
2008-66 |
July 28, 2008 |
IRS Pulls FAQs and Errata Sheet on Elimination of Advance Ruling Period
|
2008-65 |
July 22, 2008 |
Tax Court Addresses Valuation of Medical Professional Services Corporation Stock Donated to a Section 501(c)(3) Professional Services Corporation
|
2008-64 |
July 21, 2008 |
IRS Provides Details of Changes to Public Support Test and Elimination of Advance Ruling Period
|
2008-63 |
July 9, 2008 |
Proposed Minimum Distribution Rules by Governmental Plans Would Allow for a Reasonable Good Faith Interpretation
|
2008-62 |
July 9, 2008 |
IRS Considers Consequences of Dividing a Charitable Remainder Trust into Two or More Separate Trusts
|
2008-61 |
July 1, 2008 |
Interim Guidance Under Section 457 for Recurring Part-Year Compensation
|
2008-60 |
June 30, 2008 |
Final Regulations on Employment Tax Adjustments and Employment Tax Refund Claims
|
2008-59 |
June 30, 2008 |
Regulations Generally Provide Six-Month Automatic Extension of Time to File Certain Returns; Five-Month Period to Apply for Certain Pass-Through Entities
|
2008-58 |
June 30, 2008 |
Report of Treasury Inspector General’s Audit of Prohibited Political Activities of Exempt Organizations
|
2008-57 |
June 25, 2008 |
JCT Description and Analysis of Present Law Relating to IRAs
|
2008-56 |
June 25, 2008 |
IRS Provides Additional Guidance on Health Savings Accounts
|
2008-55 |
June 24, 2008 |
IRS Procedures for Recovering Overpayments of Arbitrage Rebates and Similar Payments on Tax-Exempt Bonds
|
2008-54 |
June 23, 2008 |
IRS Increases Mileage Rate to 58.5-Cents per Business Mile for the Last Six Months of 2008
|
2008-53 |
June 23, 2008 |
Proposed Regulations on Income Ordering Rules for Estates and Trusts
|
2008-52 |
June 20, 2008 |
IRS Addresses When Forgiveness of Student Loans Under a Law School’s Loan Repayment Assistant Program Qualifies as Non-Taxable Discharge of Indebtedness
|
2008-51 |
June 19, 2008 |
Final Regulations on Tax Effect of UBTI on Charitable Remainder Trusts
|
2008-50 |
June 19, 2008 |
IRS Designates China Earthquake as “Qualified Disaster” for Purposes of Section 139
|
2008-49 |
June 12, 2008 |
IRS Advisory Committee on Tax-Exempt and Government Entities Addresses Appropriate Role of IRS with Respect to Good Governance Issues
|
2008-48 |
June 12, 2008 |
IRS Guidance Addresses Conversions from Non-Profit to For-Profit Status
|
2008-47 |
June 9, 2008 |
IRS Revokes Exemption of Public School District
|
2008-46 |
June 6, 2008 |
Government Public Safety Officer Vehicles Added to List of Qualified Nonpersonal Use Vehicles
|
2008-45 |
June 2, 2008 |
Senate Finance Committee Leader Addresses University Endowment Payout and Reporting
|
2008-44 |
May 13, 2008 |
IRS Reminds Small Tax-Exempt Organizations of Filing Date for e-Postcard Electronic Notice
|
2008-43 |
May 13, 2008 |
IRS Official Discusses College and University Compliance Check Questionnaires
|
2008-42 |
May 8, 2008 |
IRS Updates, Modifies Interim Guidance for Public Inspection of Unrelated Business Income Tax Returns
|
2008-41 |
April 29, 2008 |
JCT Discussion of Tax Benefits for Higher Education
|
2008-40 |
April 28, 2008 |
IRS Officials Address Scope of Charitable Activities, Governance, and University Questionnaire
|
2008-39 |
April 18, 2008 |
IRS Announces Political Activities Compliance Initiative for 2008 Election Season
|
2008-38 |
April 11, 2008 |
Proposed Regulations on Minimum Funding Requirements for Single-Employer Defined Benefit Plans
|
2008-37 |
April 9, 2008 |
Federal District Court Rejects IRS Retroactive Revocation of Exemption
|
2008-36 |
April 8, 2008 |
Pending Bills Include Proposals to Remove Cell Phones from Listed Property and to Delay the Withholding Rules on Government Payments
|
2008-35 |
April 7, 2008 |
IRS Releases Draft Instructions for 2008 Form 990, and Seeks Public Comment
|
2008-34 |
April 7, 2008 |
Federal District Court Grants Refund of FICA Taxes Relating to Medical Residents’ Stipends
|
2008-33 |
April 4, 2008 |
Final Regulations on Information Returns by Donees Relating to Qualified Intellectual Property Contributions
|
2008-32 |
April 4, 2008 |
Requests for Public Comments on Private Foundation Return Disclosure Requirements
|
2008-31 |
March 28, 2008 |
IRS Notice on Split-Dollar Life Insurance Arrangements
|
2008-30 |
March 28, 2008 |
IRS Procedures for Requesting Public Inspection of Forms 990-T
|
2008-29 |
March 27, 2008 |
Final Regulations Address When IRS Will Revoke an Exemption in Addition to Imposing Intermediate Sanctions
|
2008-28 |
March 26, 2008 |
Board Chair Held Liable for Tax-Exempt Hospital’s Failure to Remit Payroll Taxes
|
2008-27 |
March 25, 2008 |
IRS Updates Recently Issued Interim Guidance on Reissuance Standards for State and Local Bonds
|
2008-26 |
March 24, 2008 |
Proposed Timing Rules for Providing Notice of Plan Amendments That Would Significantly Reduce Future Benefit Accruals
|
2008-25 |
March 24, 2008 |
Draft 2008 Form 990 Instructions to Be Released in April
|
2008-24 |
March 14, 2008 |
IRS Encourages Nonprofits, Charities, and Community Groups to Inform Low-Income Workers of Economic Stimulus Payments
|
2008-23 |
March 14, 2008 |
IRS Releases Guidance on Supporting Organization Qualification and Potential Abuses
|
2008-22 |
March 13, 2008 |
Abuse of Charitable Organizations and Deductions Remains on IRS “Dirty Dozen” List of Tax Scams
|
2008-21 |
March 11, 2008 |
IRS Requests Comments Concerning 3% Withholding on Payments Made by Government Entities for Services and Property
|
2008-20 |
March 6, 2008 |
Proposed Regulations Address the Tax Effect of UBTI on Charitable Remainder Trusts
|
2008-19 |
March 5, 2008 |
IRS Guidance for Determining Present Values for Employees Entitled to Disability Benefits, and on Pension Protection Act Measures That Are Effective in 2008
|
2008-18 |
March 5, 2008 |
Legislation to Simplify Recordkeeping Requirements for Cell Phones
Has Bipartisan Support
|
2008-17 |
March 4, 2008 |
New IRS Guidance on Governance Policies and Practices for Section 501(c)(3) Organizations
|
2008-16 |
March 4, 2008 |
IRS Releases 2007 Form 990-T and 990-PF Instructions
|
2008-15 |
February 27, 2008 |
Amended Voluntary Closing Agreement Procedures for Use by Issuers of Tax-Exempt Bonds and Tax Credit Bonds
|
2008-14 |
February 22, 2008 |
Proposed FASB Staff Position on Endowments of Not-for-Profit Organizations
|
2008-13 |
February 19, 2008 |
IRS Provides Interim Guidance on Reissuance Standards for State and Local Bonds
|
2008-12 |
February 11, 2008 |
Court Denies Standards-Setting Organization Exemption Under Section 501(c)(6)
|
2008-11 |
February 7, 2008 |
IRS Releases Two Fact Sheets of Interest to Tax-Exempt Organizations
|
2008-10 |
February 7, 2008 |
IRS Releases 2007 Form 990, Schedule A (and Instructions) and Schedule B (and Instructions)
|
2008-09 |
February 5, 2008 |
IRS Releases Form 990-N (e-Postcard) for Filing by Small Organizations
|
2008-08 |
February 1, 2008 |
Ninth Circuit Holds Vision Care Plan Not Exempt Under Section 501(c)(4)
|
2008-07 |
February 1, 2008 |
Guidance Released on Backloading Pension Plans
|
2008-06 |
February 1, 2008 |
IRS Announces Revision of Form 8868
|
2008-05 |
January 24, 2008 |
Senate Finance Committee Leaders Seek Details of Endowment Payouts, Student Aid from 136 Colleges
|
2008-04 |
January 24, 2008 |
FASB Defers Interpretation 48 for Nonpublic Entities
|
2008-03 |
January 17, 2008 |
Proposed Guidance on Qualified Tuition Programs Under Section 529
|
2008-02 |
January 8, 2008 |
IRS Provides Interim Rules for Substantiating Charitable Contributions Made via the United Way, CFC, or Similar Programs
|
2008-01 |
January 2, 2008 |
Recently Enacted Tax Technical Corrections Legislation Includes Items Concerning Exempt Organizations
|