The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement. Bruce R. Hopkins

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The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce R. Hopkins


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      1 18.1 Priv. Ltr. Rul. 201918019.

        § 10.1 Constitutional Law Framework (a) General Constitutional Law Principles (c) Internal Revenue Code Provisions

        § 10.2 Federal Tax Law Definition of Religion (c) Abuse of Tax Exemption

        § 10.3 Churches and Similar Institutions (c) Principle of Respect for Autonomy

        § 10.5 Integrated Auxiliaries of Churches

        § 10.7 Religious Orders

      (a) General Constitutional Law Principles

       p. 239, last paragraph. Insert as last sentence:

       p. 239, note 20. Insert following existing text:

      The Supreme Court struck down a state executive order imposing restrictions on the size of gatherings in houses of worship, in an effort to control the spread of the coronavirus, because the limits were found excessively strict (Roman Catholic Diocese of Brooklyn v. Cuomo, 141 S. Ct. 63 (2020)). A similar case is under reconsideration, following remand by the Court (Harvest Rock Church v. Newsom (C.D. Cal.)).

       p. 242, note 61. Delete 134 S. Ct. 1811 and insert 572 U.S. 565.

       p. 242, note 61. Insert following existing text:

      This decision has given rise to a historical significance test, where courts ascertain whether a statute is a continuation of a “historical practice” of Congress (id. at 576).

      On appeal, this decision was reversed, with the appellate court ruling that this rental allowance is not unconstitutional as a violation of the establishment clause because the provision has secular purposes and it passed a historical significance test (Gaylor v. Mnuchin, 919 F.3d 420 (7th Cir. 2019)). The secular purposes were said to be elimination of discrimination against ministers, elimination of discrimination between ministers, and avoidance of excessive government entanglement with religion. As to the historical significance test, see supra note 61 and text accompanying it.

      (c) Abuse of Tax Exemption

       p. 254, note 165. Insert following existing text:

      An individual selling religious merchandise by means of the internet was found liable for federal income tax on the net proceeds, with a court rejecting his argument that he was functioning as a church (Lloyd v. Comm'r, T.C. Memo. 2020‐92 (2020).

      (c) Principle of Respect for Autonomy

       p. 262, note 219, second line. Insert following third period:

      The Court expanded the ministerial exception to encompass teachers employed by religious schools (Our Lady of Guadalupe School v. Morrissey‐Berru; St. James School v. Darryl Biel, 140 S. Ct. 2049).

       p. 263, note 233. Delete 26.9 and insert 26.11.

       p. 266. Insert as second complete paragraph, before heading:

      1 27.1 Espinoza v. Montana Department of Revenue, 140 S. Ct. 2246 (2020).

      2 252.1 Priv. Ltr. Rul. 201904008.

        § 11.2 Amateur Sports Organizations

        § 11.8 Donor‐Advised Funds (c) Portrait of Donor‐Advised Fund Universe

        § 11.9 Endowment Funds (b) College and University Endowment Tax

       p. 273, note 18. Delete last sentence and insert:

      The IRS ruled


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