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Highlights from the ABA Exempt Organizations Subcommittee Meetings 2/10/23 – Nonprofit Law Blog

admin by admin
February 19, 2023
in News


View of San Diego Bayfront Park and San Diego Bay during daylightABA Exempt Organizations Committee meeting held in San Diego on February 10, 2023 as part of the ABA 2023 Midyear Tax Meeting.

Private Foundations & Unrelated Business Income Taxes & International Philanthropy

  • International:
  • Unrelated Business Income Tax:
  • Private Foundations:

Political and Lobbying; Health Care Organizations; Audits, Appeals & Litigation

  • PLR 202247012: suggests that 501(c)(4) political activity must be “insubstantial” and that perhaps a 20% standard is the one the IRS is now advocating (BBB applies to c3s and c4s)
  • Difficult to reconcile that with the 60:40 safe harbor based on the IRS expedited option to groups that have had their applications pending for more than 120 days – IRS must send the letter (procedurally required) even if that’s not its position anymore (!)
  • Keep an eye out on other things:
  • Buckeye Institute v. IRS (Complaint) challenges the right of the IRS to collect donor information on Schedule B of the Form 990, asserting both the IRS’s failure to keep such information confidential and the Constitutional issues (chilling of association and assembly rights) – a completely expected outcome of the Supreme Court decision in Americans for Prosperity Foundation v. Bonta

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