AALS Panel on Exempt Organization Regulation
At the AALS (American Association of Law Schools) meeting in Washington D.C., there will be a panel discussion titled IRS Oversight of Charitable and Other Exempt Organizations – Broken? Fixable? The session is cosponsored by the Tax Section and the Nonprofit and Philanthropy Law Section and takes place Saturday, January 3rd from 10:30 am to 12:15 pm. Here is the description:
“The recent controversy over the Internal Revenue Service’s processing of applications by Tea Party and other groups for tax-exempt status highlights only one aspect of the unusual relationship between the federal tax agency and the nation’s nonprofit organizations. While the primary mission of the IRS is to collect revenue, its mission with respect to tax-exempt organizations is instead to ensure that such organizations comply with the requirements for obtaining and maintaining that status. This role has sometimes led the IRS into unfamiliar territory, not only with respect to political activity but also with respect to governance responsibilities and other topics not directly related to taxation. Our invited speakers and the speakers chosen through a call for papers will address whether the IRS oversight of charitable and other types of tax-exempt nonprofit organizations is working, either generally or with respect to specific activities or aspects of these organizations, and if it is not, whether it can be fixed or should be abandoned.”
Marcus Owens will be moderating, and panelists include Ellen Aprill (Loyola-LA), Phil Hackney (LSU), Jim Fishman (Pace), Terri Helge (Texas A&M), Dan Tokaji (Ohio State), and Donald Tobin (Maryland).
Roger Colinvaux