As part of last month’s American Bar Association Exempt Organizations Committee meeting, Karl Mill (Mill Law Center), Tom Schroeder (Davis Wright Tremaine), and I discussed the use of (1) illegality and (2) violations of fundamental public policy as independent bases for the revocation of tax-exempt status in these ‘not normal’ times and appropriate counsel to […]
illegality
Two Recent Treasury Inspector General Reports on Exempt Orgs
Earlier this autumn, the Treasury Inspector General for Tax Administration (TIGTA) released two important reports regarding the IRS’s administration and oversight of tax-exempt organizations: (1) Review of the IRS’s Enforcement Program for Tax-Exempt Organizations That Participate in Illegal or Nonexempt Activities and (2) More Information Is Needed to Make Informed Decisions on Streamlined Applications for […]
2022 Exempt Organizations Symposium – Part 2
This is part two of a three-part list of highlights from the Exempt Organizations Symposium held by the American Bar Association Tax Section’s Exempt Organizations Committee on September 8, 2022. You can find Part 1 here. The Tao of DAO: Charity and Decentralized Autonomous Organizations Glossary DAO – generally, a member controlled entity that operates […]