Abstract
AbstractTreasury/IRS to Repropose Political Activity RegulationsSocial Media Comments Help Torpedo Recognition of ExemptionGovernment Hay‐Cutting Causes Property to Be Exempt Function AssetIRS Issues Another Mistaken PLR on Board GovernanceOther Recent IRS Private Letter RulingsConservation Easement LitigationABA Tax Section Submits Comments on Proposed Political Activities RegulationsShams, Lack of Economic Substance, and the Charitable DeductionIRS Publishes Data Concerning Charitable OrganizationsSplit‐Interest Trust Filings Continue to DeclineOther Developments
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