The Internal Revenue Service has issued a new Technical Guide (TG 48) on Unrelated Business Income Tax.  The new technical guides are comprehensive, issue-specific documents that update and combine the Audit Technique Guides with other technical content.  The technical guides replace the corresponding ATGs.
 

The Internal Revenue Service has issued a new Revenue Procedure (2024-5) providing that it will now issue a determination letter to an organization currently recognized as a charity described in section 501(c)(3) of the Tax Code that seeks recognition as an organization described in a different paragraph of section 501(c). 

A disability rights advocacy group lacks standing to seek to enforce alleged accessibility violations of the Fair Housing Amendments Act, a federal District Court in Utah has recently ruled.  It has dismissed a case brought by the Disability Law Center in Salt Lake City against the developers of two residential buildings on the ground that the Center has no standing to sue on its own. 

An appellate court in New York has affirmed the dismissal of counterclaims by the National Rifle Association seeking to throw out a suit by the state Attorney General for widespread and longstanding executive malfeasance.  It has affirmed the traditional standard of needing only to show “probable cause” to overcome a defendant’s claim of retaliatory litigation.

A nonprofit corporation that manages historical property for the National Trust for Historic Preservation in the United States cannot force the National Trust to increase the distribution from its endowment to cover costs of the work, a federal District Court in Virginia has held.  The Court has said that the relationship is governed by the management contract and is not covered by the state’s Uniform Trust Code.