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 IssuesStaff Discussion Draft, June 21, 2004, available athttp://finance.senate.gov/hearings/testimony/2004test/062204stfdis.pdfTax-Exempt Hospitals: Discussion Draft, July 18, 2007, available athttp://www.senate.gov/~finance/press/Gpress/2007/prg071907a.pdfHouse <strong>Committee</strong> on Ways and Means Hearings:On an Overview of the Tax-Exempt Sector, April 20, 2005On Tax-Exempt Charitable Organizations, Subcommittee on Oversight, July 24, 2007 On the Tax-Exempt Sector, May 26, 2005 To Examine Whether Charitable Organizations Serve the Needs of Diverse Communities, Subcommittee on Oversight, Sept. 25, 2007To Review the Response by Charities to Hurricane Katrina, Subcommittee onOversight, Dec. 13, 2005Senate Finance <strong>Committee</strong> HearingsCharities and Charitable Giving: Proposals for Reform, April 5, 2005Charities on the Frontline: How the Nonprofit Sector Meets the Needs of America’s Communities, Sept. 13, 2005Charity Oversight and Reform: Keeping Bad Things From Happening to GoodCharities, June 22, 2004Ira M. Millstein submitted comments to the Senate Finance <strong>Committee</strong> regardingthe governance of The Nature Conservancy and describing the changes that theorganization had implemented, following congressional and media attention toalleged failures of oversight by TNC’s Board, June 8, 2005, available athttp://finance.senate.gov/hearings/testimony/2005test/imtest060805.pdfTaking the Pulse of Charitable Care and Community Benefits at Nonprofit Hospitals, Sept. 13, 2006 The Tax Code and Land Conservation: Report on Investigations and Proposalsfor Reform, June 8, 2005Public Statements and Commentary including Published Testimony:Diana Aviv, President of Independent Sector, “Can the Nonprofit World GovernItself?” Jan 15, 2008ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 74
The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesGraham Bowley and Jenny Anderson, “Where Did the Buck Stop at Merrill?” NewYork Times / Business Section, Nov 4, 2007Evelyn Brody: Comments on Form 990 Redesign, “Form 990 Redesign,”SE:T:EO, September 14, 2007Evelyn Brody, “A Taxing Time for the Bishop: What is the I.R.S. Role in CharityGovernance?” University of Hawai’i Law Review, [Vol. 21:537] (1999)Letter of June 28, 2007 from IRS Acting Commissioner Kevin M. Brown toSenator Grassley as to the importance of “an independent, empowered andengaged board of directors. . . .”, available athttp://www.senate.gov/~finance/press/Gpress/2007/prg072307a.pdf.Richard Chait, “Sleepless in San Francisco: What Keeps Me Awake,”BoardSource Leadership Forum Closing Plenary Speech, Oct. 13, 2007Joseph J. Cordes & Burton A. Weisbrod, “Differential Taxation of Nonprofitsand the Commercialization of Nonprofit Revenues,” 17 Journal of PolicyAnalysis & Management, Vol. 17, No. 2, 195-214 (1998)“<strong>Committee</strong> on Exempt Organizations ‘White Paper’,” The Exempt OrganizationTax Review, Vol. 10 No. 1 (July 1994)Mark W. Everson, Commissioner, IRS, Remarks before the GreaterWashington Society of CPAs, December 14, 2005, available athttp://www.irs.gov/pub/irs-tege/everson_speech_gwcpas_te_issues_121405.pdf.Marion R. Fremont-Smith, 2004. Governing Nonprofit Organizations Federaland State Law and Regulation, A Brief History of the Law of Charities, TheBelknap Press of Harvard University Press, Cambridge, Massachusetts, andLondon, EnglandStatement of Bruce Hopkins, House <strong>Committee</strong> on Ways and Means, April 20,2005, for the history of section 501(c)(3), available athttp://waysandmeans.house.gov/hearings.asp?formmode=view&id=2603“IRS Prepares Draft of Good Governance Practices for 501(c)(3)Organizations,” Tax Analysts, 2007IRS Official Speaks on Exempt Organizations Issues, Tax Notes Today, 2007TNT 84-4, Doc 2007-10678 (April 26, 2007)IRS’s Miller Responds to Finance Panel’s Questions on Form 990,Conservation Easements, Tax Notes Today, 2005 TNT 154-10, Doc 200517009 (June 8, 2005)ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 75
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MEMBER BIOGRAPHIESGOVERNMENT ENTITI
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GENERAL REPORTOF THEADVISORY COMMIT
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Improving the Employee Plans Compli
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EXHIBIT DSubmission Type:(insert fr
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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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