Advisory Committee on Tax Exempt and Government Entities (ACT ...

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The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesMarcus S. Owens, Charities and Governance: Is the IRS Subject toChallenge? Tax Notes Today, 2008 TNT 93-38, DOC 2008-9664, May 13,2008.Carl Oxholm III, Sarbanes-Oxley in Higher Education: Bringing CorporateAmerica’s “Best Practices” to Academia, 31 J.C. & U.L. 351 (2005)Participation in PHO Will Not Jeopardize Tax-Exempt Status, 10 Exempt Org.Tax Rev. 1323 (1994)Dana Brakman Reiser, There Ought to Be a Law: The Disclosure Focus ofRecent Legislative Proposals for Nonprofit Reform, 80 Chi.-Kent L. Rev. 559(2005)Dana Brakman Reiser, Enron.org: Why Sarbanes-Oxley Will Not EnsureComprehensive Nonprofit Accountability, 38 U.C. Davis L. Rev. 205 (2004).Dana Brakman Reiser, Director Independence in the Independent Sector, 76Fordham L. Rev. 795 (2007)Roberta Romano, The Sarbanes-Oxley Act and the Making of Quack CorporateGovernance, 114 Yale L.J. 1521 (2005)Michael I. Sanders, Joint Ventures Involving Tax-Exempt Organizations ThirdEdition, John Wiley & Sons, 2007William A. Schambra, Compensating Foundation Directors?, Hudson InstituteMarch 18, 2008, available athttp://www.hudson.org/index.cfm?fuseaction=publication_details&id=5497Standard & Poor’s, Under Legislative Scrutiny, The U.S. Nonprofit SectorEmbraces Corporate-Style Oversight, 2005Standard & Poor’s, “Research: U.S. Not-for-Profit Health Care Sector Exploresthe Benefits of Sarbanes-Oxley Compliance 2005Paul Streckfus, Another IDS Ruling Released by IRS National Office, 9 ExemptOrg. Tax Rev. 992 (1994)Paul Streckfus, Rotz Addresses AICPA on Current EO Tax Issues, Tax NotesToday, 92 TNT 129-8 (June 23, 1992)ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 66
The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesTime Magazine, Protection for Investors: The SEC is Unequal to the Job, July 16, 1956, available athttp://www.time.com/time/magazine/article/0,9171,936723,00.htmlSpecial Reports:ABA Coordinating <strong>Committee</strong> on Nonprofit Governance, Guide to NonprofitCorporate Governance in the Wake of Sarbanes-Oxley, 2005American Law Institute, Principles of the Law of Nonprofit Organizations, Tentative Draft No. 1, 2007 David Biemesderfer & Andras Kosaras, The Value of Relationships BetweenState Charity Regulators and Philanthropy, 2006Paul D. Brode & Richard L. Prebil, The Impact of Sarbanes-Oxley on Private &Nonprofit Companies, National Directors Institute, 2005“Corporate Responsibility and Health Care Quality: A Resource for Health CareBoards of Directors” American Health Lawyers Association, 2007Independent Sector Facts and Figures about Charitable Organizations,January 4, 2007, available athttp://www.independentsector.org/programs/research/Charitable_Fact_Sheet.pdf“National Board Governance Survey for Not-for-Profit Organizations,” The 2007Grant Thornton LLP, Grant Thornton International, 2007National Standards for U.S. Community Foundations, available athttp://www.cof.org/files/Documents/Community_Foundations/National_Standards/NationalStandards.pdfFrancie Ostrower, “Nonprofit Governance in the United States: Findings onPerformance and Accountability from the First National Representative Study,”Urban Institute ed., 2007Panel on The Nonprofit Sector, “Principles for Good Governance and EthicalPractice A Guide for Charities and Foundations,” Independent Sector,October 2007ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 67
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ADVISORY COMMITTEE ON TAX EXEMPT AN
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MEMBER BIOGRAPHIESGOVERNMENT ENTITI
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GENERAL REPORTOF THEADVISORY COMMIT
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General Report of the Advis
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Improving the Employee Plans Compli
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EXHIBIT DSubmission Type:(insert fr
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EXHIBIT D (CONTINUED)18. Descriptio
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EXHIBIT D (CONTINUED)VCP CHECKLISTT
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EXHIBIT D (CONTINUED)Instructions f
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EXHIBIT D (CONTINUED)23. Under Exam
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ADVISORY COMMITTEE ONTAX EXEMPT AND
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The Appropriate Role Of The Interna
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The Streamlined Closing Agreement F
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PROTECTING PLAN BENEFITS:IMPROVING
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Tax Treatment Of Cellular Telephone
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IRC, 2007-CODE-VOL, SEC. 280F. LIMI
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15. Special Rules for Various Types
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Withholding RequirementsACCOUNTING
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