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Exempt Organizations

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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IRS addresses 403(b) plans that exclude same-sex spouses from definition of “spouse”

IRS addresses 403(b) plans that exclude same-sex spouses from definition of “spouse”

IRS’s Tax Exempt and Government Entities Division Memo “Spousal Provisions in Internal Revenue Code § 403(b) Applications for Opinion and Advisory Letters” (Mar. 1, 2016). IRS’s Tax Exempt and Government Entities Division (TE/GE) has issued a memo to its employees on how to treat 403(b) pre-approved plan applications for opinion and advisory letters where the […]

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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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Weekly flea market is not substantially related to alumni association’s exempt purpose

Weekly flea market is not substantially related to alumni association’s exempt purpose

PLR 201544025 In a Technical Advice Memorandum (TAM), IRS has concluded that: a) a weekly flea market held by the alumni association of a community college was not substantially related to the association’s exempt purpose of providing financial and civic support for the college; and b) fees that the association received from market vendors were […]

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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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Washington Alert – TIGTA finds health insurers generally compliant; GAO report on ACA; Webinar on General Employment Tax Issues; Lois Lerner escapes criminal prosecution

Washington Alert – TIGTA finds health insurers generally compliant; GAO report on ACA; Webinar on General Employment Tax Issues; Lois Lerner escapes criminal prosecution

A Treasury Inspector General for Tax Administration (TIGTA) audit released on Oct. 23 found that health insurers participating in the Affordable Care Act advance premium tax credit and/or cost-sharing reduction programs and receiving subsidy payments on behalf of taxpayers were generally tax compliant. (Audit Report No. 2016-13-001) According to the audit, the federal government paid […]

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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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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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Court of Appeals: AIA Doesn’t Bar Org’s Lawsuit Alleging Heightened Review of its 501(C)(3) Application

Court of Appeals: AIA Doesn’t Bar Org’s Lawsuit Alleging Heightened Review of its 501(C)(3) Application

Z Street v. Koskinen, (CA Dist Col 06/19/2015) 115 AFTR 2d ¶2015-837 The Court of Appeals for the District of Columbia Circuit (DC Circuit) has affirmed a district court decision denying IRS’s motion to dismiss the complaint of a non-profit corporation alleging that its application for tax-exempt status under Code Sec. 501(c)(3), as well as […]

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Washington Alert – IRS response to TIGTA on exempt applications; IRS reminder re Form 8300; Tax Policy Center on expanding EITC

Washington Alert – IRS response to TIGTA on exempt applications; IRS reminder re Form 8300; Tax Policy Center on expanding EITC

IRS has updated its response to a 2013 Treasury Inspector General for Tax Administration (TIGTA) report that was critical of IRS’s process for approving exemption applications for Code Sec. 501(c)(4) (social welfare) groups. The update provides that, as of May 22, IRS has cleared 96% of its backlog of potentially political Code Sec. 501(c)(4) cases, […]

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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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Avoiding private business use in management contracts & Shared Saving Programs

Avoiding private business use in management contracts & Shared Saving Programs

Notice 2014-67, 2014-46 IRB In a Notice, IRS has provided interim guidance on whether a State or local government entity or a tax-exempt Code Sec. 501(c)(3) organization that benefits from tax-exempt bond financing will be considered to have private business use of its bond-financed facilities under Code Sec. 141 or Code Sec. 145(a)(2)(B) because 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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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