The Law of Tax-Exempt Organizations, 10th Edition 2014 Cumulative Supplement

Preface

This is the second cumulative supplement to accompany the tenth edition of The Law of Tax-Exempt Organizations. (When one does the math, there are a lot of years involved here.) The supplement thus covers developments since the book was published, which essentially means developments during 2011–2013.

The period covered by this supplement did not bring massive legislation or some other momentous development such as the revamping of the Form 990. The case law generated during this period, however, is remarkable. The court decisions range from interesting (such as the National Education Association case, applying certain aspects of the unrelated business rules' advertising regulations, and the impact on the unrelated business rules of the Sun Capital Partners and Rodriguez cases) to esoteric (the Research Corporation decision, as to the tax law concept of a tax-exempt organization); saddening (as in Family Trust of Massachusetts, an ostensible private inurement doctrine case, and Partners in Charity, a down-payment assistance organization case); entertaining (the Zagfly decision, precluding the nation's first tax-exempt online floral delivery service); and questionable (such as Capital Gymnastics Booster Club, an ostensible private benefit doctrine case and another ostensible private inurement doctrine case, and the Council for Education opinion, with disturbing references to governance requirements).

The IRS was far more prolific in the private letter rulings department. ...