The Future of State and Federal Enforcement Initiatives in the Nonprofit Sector



July 26, 2017

Author(s): Michael J. Cooney

This article has been published in The Current: The Journal of PLI Press, Vol. 1, No. 1, Summer 2017 (© 2017 Practising Law Institute).

To some of us in the EO community, the greatest strength of the Service was the decades of experience vested in those practitioners both inside and outside the IRS who began their careers with the passage of the Tax Reform Act of 1969, which had a far-reaching effect on the charitable sector. The policy discussions at the time within Congress, by the administration, and in the EO community generally demonstrated a strong preference for policy over politics, and a deep appreciation of the effect of the EO community on ordinary Americans. Those practitioners are largely gone now, and their legacy is perilously close to being lost.

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