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501(c)(4)

California’s rule that it receive nonprofit’s Form 990 information held unconstitutional

California’s rule that it receive nonprofit’s Form 990 information held unconstitutional

Americans For Prosperity Foundation. v. Harris, (DC CA 4/21/2016) 117 AFTR 2d ¶ 2016-644 A U.S. district court has held that the state of California’s requirement that tax-exempt organizations submit IRS Form 990 Schedule B, which discloses names and contributions of significant donors, to the state is unconstitutional in its application to the organization that […]

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Court of Appeals – IRS can’t withhold names, etc. of tax-exempt status applicants from tea party groups

Court of Appeals – IRS can’t withhold names, etc. of tax-exempt status applicants from tea party groups

NorCal Tea Party Patriots, (CA 6 3/22/2016) 117 AFTR 2d ¶ 2016-525 The Court of Appeals for the Sixth Circuit has denied IRS’s petition for a writ of mandamus that would have permitted IRS to deny access by a Tea Party group to information in IRS’s files about the names, addresses and taxpayer identification numbers […]

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New procedures provided for revocation of exempt status; status modification no longer applies

New procedures provided for revocation of exempt status; status modification no longer applies

TEGE Memorandum: PATH Act – Impact on Revocations and Modifications of Exempt Status. To comply with the provision in the Protecting Americans from Tax Hikes (PATH) Act of 2015, a Tax-Exempt and Government Entities (TEGE) Division Memorandum has provided revised procedures under which all revocations of exempt status for organizations under Code Sec. 501(c) (regardless […]

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IRS looks at deductibility of business donations to charitable and other similar organizations

IRS looks at deductibility of business donations to charitable and other similar organizations

Chief Counsel Advice 201543013 Some civic-minded businesses advertise that they will give a certain percentage of their sales proceeds to organizations devoted to a particular cause, such as environmental conservation or eradicating hunger. A new Chief Counsel Advice (CCA) examines the deductibility of such donations made by a business to a variety of such organizations. […]

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Organization can’t restrain disclosure of withdrawn letter revoking exempt status

Organization can’t restrain disclosure of withdrawn letter revoking exempt status

Anonymous, (2015) 145 TC No. 10 The Tax Court has rejected an organization’s attempt to restrain IRS from disclosing a final adverse determination letter revoking its exempt status and an accompanying examination report. Although the letter was ultimately withdrawn, a second revocation letter was issued, and the organization’s exempt status was later reinstated on a […]

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No criminal prosecution in IRS Tea Party case

No criminal prosecution in IRS Tea Party case

WASHINGTON (Reuters) – The U.S. Justice Department said on Friday it had found no basis for a criminal prosecution over the Internal Revenue Service’s mishandling several years ago of requests for tax-exempt status by political groups aligned with the Tea Party. Closing a chapter on a controversy that shook the tax agency and led to the ouster […]

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Final regs allow private foundations to rely on qualified practitioners for charitable status

Final regs allow private foundations to rely on qualified practitioners for charitable status

T.D. 9740, 09/23/2015; Reg. § 53.4942(a)-3, Reg. § 53.4945-5 IRS has issued final regs on the standards for making a good faith determination that a foreign organization is a charitable organization that is not a private foundation, so that grants made to that foreign organization may be qualifying distributions and not taxable expenditures. Under the […]

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Bits ’n Pieces – emails show IRS’s Lerner had choice words for conservatives

Bits ’n Pieces – emails show IRS’s Lerner had choice words for conservatives

Emails show IRS’s Lois Lerner had choice words for conservatives. By John D. McKinnon – The emails show Ms. Lerner denouncing the Supreme Court’s Citizens United decision – widely hailed by conservatives – as a death-knell of democracy; and bemoaning President Lincoln’s success in keeping the South in the Union. Link to The Wall Street […]

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GAO report highlights deficiencies in IRS’s audit selection process for exempt orgs

GAO report highlights deficiencies in IRS’s audit selection process for exempt orgs

A Government Accountability Office (GAO) report on IRS’s criteria, processes, and controls for selecting exempt organizations for examination has uncovered several control deficiencies that could potentially increase the risk of an organization being subjected to an examination for unfair reasons, such as the organization’s religious, educational, political, or other views. Click here to view GAO-15-514, […]

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Washington Alert – IRS Commissioner won’t resign; Court threatens IRS with contempt if documents are not produced; GAO Report critical of IRS oversight of individual shared responsibility and the premium tax credit

Washington Alert – IRS Commissioner won’t resign; Court threatens IRS with contempt if documents are not produced; GAO Report critical of IRS oversight of individual shared responsibility and the premium tax credit

IRS Commissioner John Koskinen used a July 29 visit to Capitol Hill to make clear that he has no intention of resigning despite calls from Republicans on the House Oversight and Government Reform Committee for his immediate departure. On July 27, 21 GOP members of the panel sent a letter to President Barack Obama requesting […]

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Washington Alert – IRS loses Collection staff per TIGTA; JCT Report onthe Financing of Surface Transportation Infrastructure; District Court status on FOIA case and Lois Lerner

Washington Alert – IRS loses Collection staff per TIGTA; JCT Report onthe Financing of Surface Transportation Infrastructure; District Court status on FOIA case and Lois Lerner

Due to ongoing budget cuts, since fiscal year 2010, IRS has lost 21% of its Automated Collection Service (ACS) contact representatives and 28% of its Field Collection revenue officers, according to a recent Treasury Inspector General for Tax Administration (TIGTA) audit. (Audit Report No. 2015-30-035) The audit stressed the importance of collection employees since their […]

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TIGTA Says IRS Improved Its Handling Of “Political” Exempt Org Applications

TIGTA Says IRS Improved Its Handling Of “Political” Exempt Org Applications

A new Treasury Inspector General for Tax Administration (TIGTA) audit completed in March but not released until now has found that IRS made significant progress addressing earlier, serious concerns about how it identified and processed applications for tax-exempt status.It found that IRS no longer targeted organizations applying for tax-exempt status based on their names or […]

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Tax-exempts reminded to file or risk losing exemption; warned not to include Social Security Number

Tax-exempts reminded to file or risk losing exemption; warned not to include Social Security Number

IR 2015-78   In an Information Release, IRS has reminded tax-exempt organizations to file From 990 (Return of Organization Exempt From Income Tax) by May 15, 2015, or risk having their federal tax-exempt status revoked. IRS also cautioned these groups not to include Social Security numbers (SSNs) or other unneeded personal information on their Form […]

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U.S. declines to prosecute IRS official for congressional contempt

U.S. declines to prosecute IRS official for congressional contempt

WASHINGTON (Reuters) – The U.S. Justice Department will not seek criminal congressional contempt charges against former IRS official Lois Lerner, a key figure in a scandal over the handling of tax-exempt conservative political groups, according to a letter to House Speaker John Boehner that was released on Wednesday. The House of Representatives voted last year […]

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U.S. investigators recover 32,744 emails in IRS targeting probe

U.S. investigators recover 32,744 emails in IRS targeting probe

WASHINGTON (Reuters) – The discovery of a trove of thousands of emails reinvigorated a long-running inquiry by U.S. House of Representatives Republicans into the Internal Revenue Service’s handling of tax-exempt conservative political groups. U.S. officials told lawmakers late on Thursday that investigators had found 32,774 emails linked to former IRS official Lois Lerner, a key […]

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IRS Provides Relief to Bondholders When Tax-Exempt Organization Loses Exempt Status

IRS Provides Relief to Bondholders When Tax-Exempt Organization Loses Exempt Status

Ann. 2015-02, 2015-03 IRB In an Announcement, IRS has provided a simplified process for issuers of qualified Code Sec. 501(c)(3) bonds to request a closing agreement in situations in which the borrower of the proceeds of the bonds had its exempt status revoked and then had it reinstated but not retroactively. If the steps of […]

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Court Dismisses Challenge to Church Reporting Exemption

Court Dismisses Challenge to Church Reporting Exemption

Freedom from Religion Foundation and Triangle FFRF v. Koskinen, (DC WI 12/17/2014) 114 AFTR 2d ¶ 2014-5548 A district court has dismissed a challenge by tax-exempt organizations to the exemption from reporting requirements for churches. The court determined that they lacked standing to sue because they never sought an exemption. Background. Under Code Sec. 6033(a)(1), most […]

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House Probe Faults IRS Officials for Targeting Conservatives

House Probe Faults IRS Officials for Targeting Conservatives

WASHINGTON (Reuters) – House Republican investigators fault top Internal Revenue Service officials for mistreating conservative organizations who sought tax-exempt status, but have found no connection to the White House, according to an interim report released on Tuesday. The report from the House Oversight and Government Reform Committee came after investigators went through 1.3 million pages of […]

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U.S. Senate investigators split on party lines over IRS scandal

U.S. Senate investigators split on party lines over IRS scandal

WASHINGTON (Reuters) – Democratic Senate investigators criticized a watchdog for the U.S. Internal Revenue Service on Friday for “inaccurately and unfairly” damaging public confidence in the tax agency’s political impartiality. Republican investigators disagreed, defending the job done by the Treasury Inspector General for Tax Administration (TIGTA) last year in reviewing the IRS’ handling of tax-exemption […]

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Senate Subcommittee’s report reflects split view on IRS’s targeting of exempt organizations

Senate Subcommittee’s report reflects split view on IRS’s targeting of exempt organizations

Click here for the Senate PSI Report “IRS and TIGTA Management Failures Related to 501(C)(4) Applicants Engaged In Campaign Activity” (Sept. 5, 2014). Click here for a letter from Treasury Inspector General Russell George (June 6, 2014). The Senate Permanent Subcommittee on Investigations (PSI) has released a 224-page report summarizing the Subcommittee’s bipartisan investigation into […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney