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IRS Chief Counsel Advice — Summaries

Section 170 — Charitable Deduction

Section 501 — Tax-Exempt Organizations

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Section 501(c)(7) — Clubs

Section 501(c)(6) — Business Leagues

Section 4945 — Taxes on Taxable Expenditures

Focus on the IRS — Summaries

Miscellaneous

Section 103 — Interest on State and Local Bonds

Section 147 — Other Requirements Applicable to Certain Private Activity Bonds

Section 170 — Charitable Deduction

Section 7526 — Low-Income Taxpayer Clinics

Focus on Treasury — Summaries

Miscellaneous

Current Litigation Status Report

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Guidance from U.S. federal and state governments and major multinational organizations on tax policies responding to the COVID-19 pandemic.

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