{"title":"Charitable Deductions Lost, on Appeal, Due to Partial Interest Gift and Faulty Appraisals","authors":"","doi":"10.1002/npc.30836","DOIUrl":"10.1002/npc.30836","url":null,"abstract":"","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 3","pages":"6-7"},"PeriodicalIF":0.0,"publicationDate":"2021-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30836","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85143467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Taxpayer First Act Report Delivered","authors":"","doi":"10.1002/npc.30839","DOIUrl":"10.1002/npc.30839","url":null,"abstract":"<p>The IRS, on January 11, sent the Taxpayer First Act Report to Congress (Pub. 5426). The agency bills this report as a “comprehensive set of recommendations that will reimagine the taxpayer experience, enhance employee training and restructure the organization to increase collaboration and innovation” (IR-2021-07). The Taxpayer First Act is summarized in the September 2019 issue.</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 3","pages":"8"},"PeriodicalIF":0.0,"publicationDate":"2021-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30839","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84390740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Selected Provisions of Coronavirus and FY 2021 Appropriations Legislation","authors":"","doi":"10.1002/npc.30832","DOIUrl":"10.1002/npc.30832","url":null,"abstract":"<div>\u0000 <p>The Consolidated Appropriations Act, 2021, was signed into law on December 27 (Pub. L. No. 116-260). This massive piece of legislation includes provisions comprising the Taxpayer Certainty and Disaster Relief Act of 2020 (Division EE of the appropriations act) and Additional Coronavirus Response and Relief (Division N of the appropriations act).</p>\u0000 </div>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 3","pages":"3-4"},"PeriodicalIF":0.0,"publicationDate":"2021-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30832","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81261103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"IRS Applies Public Policy Doctrine—Twice","authors":"","doi":"10.1002/npc.30833","DOIUrl":"10.1002/npc.30833","url":null,"abstract":"<p>The IRS recently concluded that two organizations are engaging in activities that are illegal under federal law and thus are acting contrary to public policy, thereby precluding eligibility for tax-exempt status as charitable entities.</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 3","pages":"4"},"PeriodicalIF":0.0,"publicationDate":"2021-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30833","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83834549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"IRS Chief Counsel Advises Denials as to 27-Month Rule Relief","authors":"","doi":"10.1002/npc.30834","DOIUrl":"10.1002/npc.30834","url":null,"abstract":"<p>The IRS's Office of Chief Counsel, in a memorandum made public on December 24, advised the TE/GE Division as to the basis for various denials of relief in connection with the 27-month rule concerning late filing of applications for recognition of exemption by organizations seeking charitable (IRC § 501(c)(3)) status (20205201F).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 3","pages":"4-5"},"PeriodicalIF":0.0,"publicationDate":"2021-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30834","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89367475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"IRS Sending Warnings As To Opportunity Funds","authors":"","doi":"10.1002/npc.30828","DOIUrl":"10.1002/npc.30828","url":null,"abstract":"","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 2","pages":"8"},"PeriodicalIF":0.0,"publicationDate":"2021-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30828","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81602796","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}