{"title":"Stiftung Case Resurfaces","authors":"","doi":"10.1002/npc.30863","DOIUrl":null,"url":null,"abstract":"<p>Readers will recall the case of the foreign charity that was denied recognition of exemption by the IRS on the grounds of violation of the organizational and operational tests (Priv. Ltr. Rul. 201947020) (summarized in the February 2020 issue). The case is now before the US Tax Court (<i>The Joachim Herz Stiftung v. Commissioner</i>).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30863","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30863","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Readers will recall the case of the foreign charity that was denied recognition of exemption by the IRS on the grounds of violation of the organizational and operational tests (Priv. Ltr. Rul. 201947020) (summarized in the February 2020 issue). The case is now before the US Tax Court (The Joachim Herz Stiftung v. Commissioner).
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