The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition

Preface

This is the second Preface in a supplement accompanying the eleventh edition of this book. This 2017 cumulative supplement essentially covers developments in the federal law of tax-exempt organizations for the period ending at the close of 2016.

The IRS's Tax Exempt and Government Entities Division has resumed issuance of annual work plans. There had not been one of these work plans since the one issued in fiscal year 2013; it is good to see these plans emerge again. The work plan for fiscal year 2016 was issued on October 1, 2015. This plan was somewhat marred, like the prior year's “program letter,” by an overabundance of management-speak. This work plan, however, addressed some forthcoming program activity, as does its more exuberant successor for fiscal year 2017, both of which are summarized in this cumulative supplement.

The IRS has issued other interesting publications (summarized herein), including a memorandum from Rulings and Agreements concerning a toughening of the processing time lines now being followed in connection with applications for recognition of exemption, a memorandum from the Division regarding the use of one or more political acstivities referral committees, and a notice pertaining to mission-related investing by private foundations. The streamlined application process, utilizing Form 1023-EZ, seems to be operating fairly well, although it continues to be battered by substantial criticism, such as that leveled by the National Taxpayer Advocate ...