Statute
Section 170
11 published works
Not For Profit/Exempt Organizations Blog
Treasury and IRS Propose Racial Nondiscrimination Regulations for Private Schools
By Richard M. Corn, Laura Gavioli, Martin T. Hamilton, Amanda H. Nussbaum, Lylah Paine
Introduction On September 4, 2026, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) published proposed regulations (the “Proposed Regulations”) that would revoke the tax-exempt…
Tax Talks
Treasury and IRS Propose Racial Nondiscrimination Regulations for Private Schools
By Richard M. Corn, Laura Gavioli, Martin T. Hamilton, Amanda H. Nussbaum, Lylah Paine
Introduction On September 4, 2026, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) published proposed regulations (the “Proposed Regulations”) that would revoke the tax-exempt…
Tax Controversy Report
Conservation Easements: Easement Deed Fails to Satisfy Perpetuity Requirement
In Palmolive Building Investors, LLC v. Commissioner, 149 T.C. No. 18, the Tax Court denied a charitable contribution deduction of a donated façade easement because the easement deed failed to…
Tax
Courts Issue Victories to Conservation Easement Donors
August brought three wins for taxpayers who donated conservation easements that were challenged by the IRS. In all of the cases, terms of the conservation easement deed document carried the day. …
Nonprofit Law Prof Blog
Boy, Treasury’s Been Busy… Prop Regs under Section 170
In the third piece of guidance issued over the last seven days, the IRS issued proposed regulations under Section 170(f)(8) last week. On September 17, 2015, the IRS issued a…
Nonprofit Law Prof Blog
IRS EO Division Annual Report & Workplan
IRS Exempt Organizations Division has issued the its annual report for Fiscal Year 2012 and its workplan for Fiscal Year 2013. Highlights include:Staffing declined slightly from FY2010 (900) to FY…
Nonprofit Law Prof Blog
Religious Leaders v. Senator Grassley
The tireless nonprofit watchdog, Senator Grassley from Iowa, has turned his attention in recent years to what he perceives as irresponsible financial activity carried on by certain religious figures and…
Nonprofit Law Prof Blog
Fiscal Cliff Chatter
The papers have been abuzz about fiscal cliff negotiations and several threads of the discussion involve charities and other nonprofit organizations. One recent item in the New York Times reports…
Nonprofit Law Prof Blog
Post-Election: Where Now for the Charitable Contribution Deduction?
With the 2012 election (mostly) behind us, and the fiscal cliff and growing federal government debt in front of us, it is an appropriate time to consider possible changes to…
Nonprofit Law Prof Blog
Charitable Deduction Under Fire
Many people are talking about comprehensive tax reform. There are lots of different flavors of tax reform, but the charitable deduction seems to be on the block in most of them. …