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 IssuesAdam Meyerson, “Our Concerns About Independent Sector’s ‘Principles forGood Governance and Ethical Practice’,” The Philanthropy Roundtable,November 9, 2007Steven T. Miller, Commissioner, TE/GE, IRS, Remarks before IndependentSector, Oct. 22, 2007, available at http://www.irs.gov/pub/irstege/stm_isector_10_22_07.pdfMiller Discusses IRS Function in Charitable Sector, Tax Notes Today, 2007 TNT223-43, Doc 2007-25673, (Nov. 10, 2007)Steven T. Miller, Commissioner, TE/GE, IRS, Remarks before the Spring PublicLands Conference, March 28, 2006, available at http://www.irs.gov/pub/irstege/miller_speech_3_28_06.pdfSteven T. Miller, Commissioner, TE/GE, IRS, Remarks before the Illinois CPASociety’s Not-for-Profit Conference, Nov. 29, 2005, available athttp://www.irs.gov/pub/irs-tege/stm_illinoiscpa_112905.pdfSteven T. Miller, Commissioner, TE/GE, IRS, Remarks before the Land TrustAlliance, Oct. 17, 2005, available at http://www.irs.gov/pub/irs1tege/stm_land_trust_alliance_10_17_2005.pdfSteven T. Miller, “Federal Tax & Accounting: Exempt Organizations IRSConcentrates on Corporate Governance,” Daily Tax Report, No. 81, ISSN 15228800, April 27, 2007Remarks of Steve Miller, TE/GE Commissioner, before the GeorgetownContinuing Legal Education Seminar on “Current IRS Priorities in the EO Area,and Projections for the Year Ahead,” Doc 2007-10678, April 26, 2007Remarks of Steve Miller, TE/GE Commissioner, before Independent Sector onGeneral Priorities and Governance Issues, Oct. 22, 2007Remarks of Steven T. Miller, Commissioner, TE/GE, IRS, Georgetown TaxConference, April 26, 2007, The Exempt Organization Tax Review, Vol 56, No. 3,256 (June 2007) and The IRS Role in an Evolving Charitable Sector,Philanthropy Roundtable, Nov. 10, 2007, available at http://www.irs.gov/pub/irstege/philanthoropy_roundtable11.pdfRemarks of Steven T. Miller, Commissioner, TE/GE, IRS, Georgetown TaxConference, April 23, 2008, available at http://www.irs.gov/pub/irstege/gulc_governance_speech_042308.pdfADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 76
The Appropriate Role Of The Internal Revenue Service With Respect To Tax-Exempt Organization Good Governance IssuesRemarks of Steven T. Miller, Commissioner, TE/GE, IRS, Georgetown TaxConference, April 24, 2008, available at http://www.irs.gov/pub/irstege/represent_manage_speech_042408.pdfLetter from Robert Ottenhoff, President and Chief Executive Officer, GuideStar toLois Lerner, Director, Exempt Organizations Division, Sept. 14, 2007, available athttp://www.irs.gov/pub/irstege/redesignedform990commentsgeneral_9_14_07_i.pdfSummary of remarks by Marcus Owens, IRS Director of Exempt Organizations,on Form 990, by Jon Almeras, Tax Analysts, Doc 98-33302, 98 TNT 219-4,(1998)Michael W. Peregrine, “The Continuing Evolution of Nonprofit Governance BestPractices,” Tax Analysts, Doc 2007-25751 (2007)Michael W. Peregrine, “Smithsonian Controversy Spawns ‘Second Generation’Best Practices,” Tax Analysts, Doc 2007-18865 (2007)Summary of remarks by Evelyn Petschek, TE/GE Commissioner, on TE/GEPriorities, by Carolyn D. Wright, Tax Analysts, Doc 2000-27765, 2000 TNT 2094, (2000)Sheri Qualters, “Nonprofits Scramble Under New Scrutiny,” National LawJournal Online, Sept 3, 2007Dana Brakman Reiser, “There Ought to be a Law: The Disclosure Focus ofRecent Legislative Proposals for Nonprofit Reform,” Chicago-Kent Law Review[Vol. 80:559] (2007)Summary of remarks by Jay Rotz, Executive Assistant, IRS ExemptOrganizations Technical Division, on Reasonable Compensation for EOs, byPaul Streckfus, Tax Analysts, 92 TNT 129-8, (1992)Carl J. Schramm, “Law Outside the Market: The Social Utility of the PrivateFoundation,” Harvard Journal of Law & Public Policy, Vol. 30, Issue 1, Page355(61) (Sept 22, 2006)Lee A. Sheppard, Tax Analysts, “News Analysis: Hedge Funds’ FavoriteCharity,” Doc. 2007-16957 (2007)Thomas Silk, “Good Governance Practices for 501(c)(3) Organizations: Shouldthe IRS Become Further Involved?” 107 Journal of Taxation, Vol. 107, No. 1, 45(2007)ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 77
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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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Tax Treatment Of Cellular Telephone
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IRC, 2007-CODE-VOL, SEC. 280F. LIMI
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