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Tuesday, July 15, 2014
U.S. House to Consider Charitable Giving Legislation
The House of Representatives this week is likely to take up charitable giving legislation. Last week, the Rules Committee reported out H.R. 4619, which modifies and expands on a charitable giving bill of the same number marked up by the Ways and Means Committee on May 29. Committee Report here.
Renamed the "America Gives More Act of 2014," H.R. 4619 combines several separate charitable giving measures. The charitable giving incentives of H.R. 4619 now are:
- Food Donations. Make the special enhanced deduction for charitable contributions of food inventory permanent and modify this enhanced deduction to: increase the percentage limitation from ten to fifteen percent for business taxpayers, provide for a special deemed basis rule for certain taxpayers, and permit fair market value of donated food to be determined disregarding the fact that there may not be a market for the food, among other special valuation rules. (This provision applies retroactively to restore this expired deduction.)
- IRA Distributions to Charity. Make permanent the exclusion for distributions from individual retirement arrangements to certain public charities. (This provision applies retroactively to restore this expired exclusion.)
- Conservation Easements. Make permanent the special percentage limitations and carryforwards for charitable donations of conservation easements, and extend such favorable treatment to contributions by certain Native Corporations, as defined under the Alaska Native Claims Settlement Act. (This provision applies retroactively to restore this expired deduction.)
- Extend Time to Claim. Generally allow taxpayers until the tax-filing deadline (April 15) to claim charitable deductions for the tax year.
- Reduce Foundation Excise Tax on Investment Income. Replace the two rates of tax on the investment income of private foundations with a single flat rate of one percent.
These provisions are broadly consistent with provisions in the "Tax Reform Act of 2014," a discussion draft released by Ways and Means Committee Chairman Dave Camp in February, with some notable exceptions. For instance, the Tax Reform Act:
- Eliminates the special enhanced deduction for food inventory rather than retaining and expanding it.
- Does not include the IRA distribution exclusion, i.e., allows it to expire.
- Does not expand the special rules for donations of conservation easements to new donor categories, and provides for a modest reform that no deduction is allowed for easements relating to golf courses, a proposal also advocated by the Treasury Department (page 95).
Whether the differences between H.R. 4619 and the Tax Reform Act reflect a change in position (and a move away from reform) or reflect the fact that H.R. 4619 is not primarily a tax reform measure remain to be seen.
Roger Colinvaux
July 15, 2014 in Current Affairs, Federal – Legislative | Permalink | Comments (1) | TrackBack (0)
Saturday, July 5, 2014
What Does the Hobby Lobby Decision Mean for Religious Nonprofits?
There has been an enormous amount of academic, other commentator, and media coverage of the Supreme Court's recent decision in Burwell v. Hobby Lobby Stores. Included in the discussion has been much speculation about how the decision, involving a closely-held, family-owned, for-profit corporation, impacts ongoing litigation involving religious nonprofit corporations challenging whether the limited accommodation provided for them under the same rule (requiring coverage of contraceptive services) is sufficient under the federal Religious Freedom Restoration Act. Language in the majority opinion (slip op. p. 44) and in Justice Kennedy's concurring opinion (slip op. p. 3) seems to suggest although not hold that it is, but on Thursday the Court issued an injunction barring the federal government from requiring Wheaton College to use the form prescribed by the government to implement the accommodation, pending resolution of the College's appeal. The order generated a strong dissent from Justice Sotomayor (joined by Justice Ginsburg and Justice Kagan), who concluded the College had not stated a viable claim under RFRA. The dissent is unusual, especially given that the order on its face makes it clear that it "should not be construed as an expression of the Court's views on the merits."
My understanding of what is going on here is as follows. First, many religious nonprofits (my employer, the University of Notre Dame, included) are not flatly exempted from the requirement to cover contraceptive services. The existing flat exemption is limited to churches and, using terms familiar to nonprofit scholars and practiti0ners and indeed defined by reference to Internal Revenue Code § 6033, conventions or associations of churches, integrated auxiliaries of churches, and the exclusively religious activities of any religious order. Other religious nonprofits instead are accommodated by being given the opportunity to complete the above-mentioned form stating their objection to providing some or all of the required coverage. The effect of this form differs depending on whether the nonprofit otherwise would provide such coverage through a third-party insurer or through a third-party administrator because the nonprofit is self-insured.
The University of Notre Dame provides a good example of both of these situations and how they differ, particularly from the perspective of the nonprofit (and indeed Notre Dame is challenging the sufficiency of the accommodation in court). These facts are drawn from the Seventh Circuit's recent opinion adverse to Notre Dame, although it should be noted that many similarly situated religious nonprofits have won similar cases in the lower federal courts (pre-Hobby Lobby). For those students at Notre Dame who need health insurance, Notre Dame has a contract permitting students to purchase such insurance from an insurance company, Aetna. The effect of Notre Dame completing the above form (EBSA Form 700) is to tell Aetna Notre Dame (and its students) will not pay for such coverage, which effectively requires Aetna to do so because under the Affordable Care Act health insurance companies have to provide such coverage. So by completing the form, Notre Dame effectively shifts the cost of such coverage from itself (and its students) to Aetna.
For faculty and staff at Notre Dame who need health insurance, the situation is subtlely different. Notre Dame is self-insured, which means it pays for all covered health insurance (subject to a modest employee up-front contribution and co-pays) although it hires a third-party to administer this coverage (Meritain). The difference here is that Meritian is not a health insurer, so it is not obligated to provide coverage for contraceptive services even if Notre Dame refuses to do so absent an additional legal step. The additional legal step providing by the current accommodation is that Notre Dame's completion of the EBSA Form 700 triggers a new requirement that Meritain provide this coverage, accompanied by a right for Meritain to obtain reimbursement of at least 110 percent of its costs of doing so from the federal government. My understanding is that under Notre Dame's understanding of the theological concept of cooperating with evil, since the effect of Notre Dame completing the form is to trigger a new requirement that Meritain provide contraceptive coverage (albeit ultimatley paid for by the federal government), being required to complete the form is viewed by Notre Dame as a greater burden on its exercise of religion that exists when the coverage is provided by a third-party health insurer (although I assume Notre Dame is continuing to argue that the accommodation in that situation is also not sufficient under RFRA). As the Supreme Court majority noted in the Hobby Lobby decision (slip op. pp. 36-38), whether a particular act is sufficiently connected to the ultimate evil objected to make that act itself morally objectionable is itself a religious belief and so subject only to test of sincerity in the courts (which test I assume Notre Dame would have no trouble passing).
Bottom line, the Hobby Lobby decision does not clearly resolve the cases involving religious nopnrofits that are not flatly exempt from the contraceptives services coverage requirement but instead accommodated as described above. Furthermore, those religious noprofits that provide health coverage through self-insurance as opposed to a through a third-party insurer have a subtely stronger claim that the existing accommodation is not sufficient under RFRA. Whether the lower courts, and ultimatley the Supreme Court, believe this difference is determinative remains to be seen.
Lloyd Mayer
July 5, 2014 in Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Friday, June 20, 2014
Lost Lerner Emails Fuel Ongoing IRS Controversy
In the ongoing controversy involving the IRS EO division and its past director Lois Lerner, new revelations about lost emails (in the thousands) has reignited the wrath of Congress and the public. As reported in The New York Times, IRS informed Congress in a filing to the Senate Finance Committee last Friday that approximately two years of Lerner's emails (both sent and received) were lost in a 2011 computer crash. The IRS Commissioner is scheduled to be grilled by House committees next week on the lost emails. According to the Daily Tax Report, House Republicans notified the IRS Commissioner via a letter that they intend to question IT employees at the IRS about the lost emails.
As reported by The Minority Report (Blog), U.S. Representative Stockman (TX) has written to National Security Angency Director, Admiral Michael S. Rogers, requesting that the Agency "produce all metadata it has collected on all of Ms. Lerner's email accounts for the period between January 2009 and April 2011." Politico.com opined that since Lerner's crashed hard drive has been recycled, it is unlikely the lost emails will ever be found.
A Dallas Morning News editorial published yesterday calls for the Obama Administration to appoint a special counsel to independently investigate the entire IRS controversy, including the lost emails. Clearly, the IRS and its credibility will be continue to be embattled for the foreseeable future.
(See also Time and TaxProfBlog (a detailed list of articles from numerous sources))
Nicholas Mirkay
June 20, 2014 in Current Affairs, Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Thursday, May 29, 2014
Hospitals Cutting Charity Care; Relying on Affordable Care Act Coverage
As reported in Sunday's The New York Times, a trend among hospitals around the country is to reduce financial assistance to uninsured patients with the intent of forcing such patients to obtain coverage under the Affordable Care Act. The criticism is obvious - uninsured lower- and middle-income citizens without coverage will not take advantage of the ACA due to perceived, and perhaps actual, unaffordability and therefore forgoe health care all together. The push-and-pull for hospitals centers on the ACA's reduction of federal payments to hospitals that treat large number of uninsured patients (again, hoping to force such patients to seek coverage in online marketplaces) and the actual need to provide free or reduced-cost health care to those most in need of it.
The Times article illustrates hospitals' various policies to address this real problem:
In St. Louis, Barnes-Jewish Hospital has started charging co-payments to uninsured patients, no matter how poor they are. The Southern New Hampshire Medical Center in Nashua no longer provides free care for most uninsured patients who are above the federal poverty line — $11,670 for an individual. And in Burlington, Vt., Fletcher Allen Health Care has reduced financial aid for uninsured patients who earn between twice and four times the poverty level.
Continuing charity care for the uninsured, argues some health care providers, defeats the very purpose of the ACA. However, uninsured advocates argue that many uninsureds forgoe coverage under the ACA inaugural enrollment because the plans are expensive, even with government subsidies. Some argue that it is still a matter of message - encouraging people who now have access to coverage under the ACA to take advantage of the opportunity.
The article further states:
Many hospitals appear focused on reducing aid only for patients who earn between 200 percent and 400 percent of the poverty level, or between $23,340 and $46,680 for an individual. Many of those people presumably have jobs and would qualify for subsidized coverage under the new law.
The Times further reported that financial challenges for uninsureds are "particularly daunting" in the states that have not yet expanded their Medicaid programs, which currently totals over 24 states.
An issue not addressed by the Times Article is how these emerging charity care policies, to best comply with and take advantage of the new ACA reimbursement rules, will affect these tax-exempt hospitals' Form 990 Schedule H reporting? Has Congress and the IRS contemplated the changes to charity care numbers in light of the above-referenced ACA rules?
Nicholas Mirkay
May 29, 2014 in Current Affairs, Federal – Executive, Federal – Legislative, State – Executive | Permalink | Comments (0) | TrackBack (0)
Friday, May 9, 2014
House Finds Lois Lerner in Contempt of Congress
On Wednesday by a vote of 224 to 187 (later updated to 231 to 187 according to press reports) the House of Representatives approved House Report 113-415, which included a resolution that Lois Lerner be found in contempt of Congress "for refusal to comply with a subpoena duly issued by the Committee on Oversight and Government Reform." Relatedly, the House also approved by a vote of 250 to 168 a resolution "[c]alling on Attorney General Eric H. Holder, Jr., to appoint a special counsel to investigate the targeting of conservative nonprofit groups by the Internal Revenue Service." Both votes have the effect of passing the ball to the Department of Justice, as pursuant to 2 U.S.C. § 194 and the House Report the contempt matter will be referred by the Speaker of the House to the U.S. Attorney for the District of Columbia (currently Ronald C. Machen Jr.). While 2 U.S.C. § 194 provides that the U.S. Attorney has a "duty . . . to bring the matter before the grand jury for its action," it is not clear that this duty is absolute, especially where there may be constitutional grounds (i.e., Ms. Lerner's invocation of her Fifth Amendment right against self-incrimination) barring a conviction. The potential penalty for contempt of Congress under 2 U.S.C. § 192 is a fine of not less than $100 nor more than $1,000 and imprisonment of not less than one month and not more than twelve months. There may also be other ways for Congress to pursue Ms. Lerner given this contempt finding, although the House Report does not indicate that Congress will seek to pursue them.
Media coverage of these resolutions includes: Christian Science Monitor, New York Times, Washington Post, Washington Times; Wall Street Journal (subscription required).
Lloyd Mayer
May 9, 2014 in Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Wednesday, April 16, 2014
Political Activity Regulations Will Be Re-Written Again . . . and Again (from scratch!)
Let's face it, any attempt at regulating political activity by grass roots organizations, charitable or otherwise, is bound to fail. Why? Because nobody has ever explained why engaging in political speech is not a public good, less deserving of subsidization than education, poverty relief, or any of the many other activities considered charitable or advantageous to the social welfare. What's wrong with political participation through grass roots organizations? Don't we want more political participation? Of course we do, but somewhere along the way somebody decided, without ever explaining why, that political engagement was neither charitable nor beneficial to the social welfare. And by the way, if the evil to be avoided is "capture" of the political process by those wealthy enough to pay to broadcast their speech to wider audiences, wouldn't subsidizing political speech through deductions, exemptions, credits, (maybe with a dramatic cliff so that those who don't need subsidization don't get it) reduce the advantage of money (even if only slightly)? Why in the world do we assume that one taxpayer should not subsidize another's participation in the political process, when we -- "we" are the government, the government is not "them" -- subsidize all sorts of activities about which there can be no unanimity of opinion. Remember, too, that we would not be subsidizing a particular viewpoint, just the act of participation. Just participation. Seems to me we are wasting an awful lot of time and money trying to stamp out something we don't even think is a bad thing. And that really is why the effort to regulate political speech subsidized by tax exempt dollars will inevitably fail. We don't even know why we think political activity is a bad thing. Something about Lyndon Johnson trying to put a political opponent out of business, right? I doubt anybody even thinks engaging in the political process is a bad thing. I'll even go one step further. Engaging in the political process, even as a staunch lunatic partisan, is probably consistent with most people's conception of "civic duty." So we should do away with the various prohibitions of and limitations on political activity via collectives. Then people can support whatever political cause they want through whatever non-governmental organization they want. I don't necessarily support your position just because I am willing to subsidize (if failing to tax really is a subsidy) your participation in the process. Look, the rich can talk to more people more often whether we limit nonprofits from engaging the political process or not. Limiting grassroots participation by denying tax exempt organizations for groups that do only exacerbates that advamtage.
But I digress. Every [law school] administrator knows that when everybody complains about something you have done, you either have it perfectly right or all wrong. Well, everybody is complaining about the proposed "candidate related activity" regulations. The Service apparently believes the complaints indicate it has the proposed regulations all wrong and apparently is going to start all over again with the effort to stamp out (that is really what we are trying to do, isn't it?) political speech by social welfare organizations. The Washington Post Blog reports:
The head of the Internal Revenue Service this week signaled that his agency will re-write proposed new limits on the political activities of nonprofit advocacy groups, quelling concerns from the left about overreach but failing to win over conservatives. Lawmakers and policy analysts on both sides of the political spectrum have voiced opposition to the draft guidelines, which would prohibit tax-exempt organizations from engaging in certain election-related activities including voter-registration and get-out-the-vote drives. Conservatives have argued that the proposals are part of an Obama administration plot to silence criticism from the right. Liberals have said the plans go too far and need reworking.
"Re-write" as in start all over again. Just one big waste of time and effort unless and until we agree on a fundamental theory explaining the motivations for the exercise in the first place.
April 16, 2014 in Federal – Legislative | Permalink | Comments (3) | TrackBack (0)
Thursday, April 10, 2014
Did Nonprofit Law Prof Blog Precipitate IRS Scrutiny of (c)(4) political activity?
Most certainly not. But on page 31 (and appendix 15) of Darrell Issa's report, "Lois Lerner's Involvement in the IRS Targeting of Tax-Exempt Organizations," the staff authors cite an email exchange between Policy and EO regarding this Nonprofit Law Prof post as evidence of a "secret" plan to target conservative (c)(4) organizations. The email author describes the potential issuance of guidance on (c)(4) political activity "off-plan," meaning, of course, that the topic was not previously part of the yearly "to do" list the Service issues every year. Unremarkable, if one understands that executive branch departments frequently issue annual workplans, sometimes supplemented as the year progresses. Nevertheless, "information available to the Committee," says the report, conspiratorial music playing in the background, "indicates that Lerner played some role in the IRS's and the Treasury Department's secret "off-plan" work to regulate 501(c)(4) groups." Can't make this stuff up.
April 10, 2014 in Federal – Legislative | Permalink | Comments (0) | TrackBack (0)
Wednesday, March 19, 2014
Obama signals veto of "Stop Targeting of Political Beliefs Act of 2014" and A short comment on the treatment of Lois
H.R. 3865 essentially prohibits Treasury from enacting any regulatory interpretations of 501(c)(4) and, by its legislatively suggested short title, is obviously designed to preclude Treasury from going forward with the proposed (c)(4) political activity regulations issued on November 29, 2013. The bill passed through the House on Feburary 26, 2014 and one day later the Obama administration signaled its intention to veto the bill:
H.R. 3865 - Temporary Prohibition on IRS from Modifying Tax-Exemption Requirements for Social Welfare Organizations
(Rep. Camp, R-Michigan, and 66 cosponsors)
The Administration strongly opposes H.R. 3865, which would prohibit the Department of the Treasury and the Internal Revenue Service (IRS) from clarifying the standards that organizations must satisfy to qualify for tax-exempt status. Under current law, organizations qualify as tax-exempt organizations "operated exclusively for the promotion of social welfare" if they are primarily engaged in promoting in some way the common good and general welfare of the people. The relevant Treasury and IRS rules have been in place since 1959 and are broadly recognized as unclear. The proposed legislation would prevent any revisions or clarifications to those rules. Thus, it could prevent the IRS from administering the tax code more effectively and from providing greater clarity to organizations seeking tax-exempt status.
H.R. 3865 would prevent Treasury and the IRS from issuing, for one year from the date of enactment, any generally applicable guidance relating to the standards for tax-exemption under section 501(c)(4) as a social welfare organization. In addition, H.R. 3865 would require the IRS to continue to use the standard and definitions in effect on January 1, 2010, to determine whether an organization qualifies for tax-exempt status under section 501(c)(4). The lack of clarity of these standards has resulted in confusion and difficulty administering the Code, as well as delays in the processing of applications for tax-exempt status. The Treasury Inspector General for Tax Administration and the National Taxpayer Advocate, among others, have recommended clarifying the current rules.
Consistent with these recommendations, Treasury and the IRS recently issued a notice of proposed rulemaking (NPRM) that provides guidance on the definition of candidate-related political activity for purposes of determining the "primary activity" of a social welfare organization and solicits public comment on a number of related issues. This NPRM is the first step in a standard rulemaking process intended to clarify the rules and to provide greater certainty for organizations seeking tax-exempt status. The notice and comment process allows for all concerned parties to provide input and comments before any changes to the rules are effected. Treasury and the IRS will carefully consider any and all such comments before issuing any further guidance, and they will follow standard agency rulemaking procedures.
For the reasons described above, the Administration strongly opposes the proposed legislation. If the President were presented with H.R. 3865, his senior advisors would recommend that he veto the bill.
The Senate version probably will not make it out of Finance but if it does it will obviously be dead on arrival. Yesterday House Leader Boehner said that Lois Lerner should be held in contempt for invoking her right to remain silent before the obviously biased House hearings I refuse to even link to. Others have gone even further and have stated that Ms. Lerner should be pursued criminally. Give me a break! I am not trying to use this blog as a platform to comment on, and thereby perpetuate political spectacle (oh, wait, I am commenting on the process aren't I?) but I do want to publicly say that what some in Congress and in certain media outlets are perpetrating against Ms. Lerner is nothing short of a "high tech lynching" or at least a burning at the stake back in Salem. I met her a few times at ABA tax conferences. She always smiled warmly and knew what she was talking about. I don't really know her. But anybody who ever had any interest in EO/EP knows that Ms. Lerner was a diligent servant of the people for a long long time. It is absolutely shameful how she is being treated. A travesty that she was forced to resign. And now nothing short of a witchhunt designed to wound a bigger fish than Ms. Lerner but at what must be considerable personal and financial costs to her all the same. Ms. Lerner is just the bait through which a very sharp hook has pierced and she has been left to languish in a putrid political cesspool. I hope she lands on her feet. She was good for tax exempt jurisprudence and if I could hire her to teach tax law I would.
March 19, 2014 in Federal – Legislative | Permalink | Comments (0) | TrackBack (0)
Friday, February 7, 2014
501(c)(4) Developments: Another Hearing, Controversial Proposed Regs, Cryptic Legislation, and More
According to TaxProf Blog we are now 274 days into the firestorm that erupted in the wake of Lois Lerner's acknowledgment last May that the IRS had used inappropriate criteria for selecting certain 501(c)(4) applications for additional scrutiny. The resulting controversy not only continues, but it has recently been renewed by another congressional hearing, controversial proposed regulations that are taking hits from both the left and the right, and cryptic legislation that may - or may not - change how and whether the IRS can enforce the existing limits on political activity by tax-exempt organizations.
House Economic Growth, Job Creation and Regulatory Affairs Subcommittee Hearing
Yesterday a subcommittee of the Committee on Oversight & Government Reform held a hearing where the witnesses uniformly blasted the executive branch's handling of the controversy. Their views were not a surprise, given they are all individuals who have been vocal in their criticism of how the Obama administration has handled this situation. The subcommittee also invited DOJ trial attorney Barbara Bosserman, who is leading the DOJ's investigation into this matter, to testify, but she chose not to do so. Despite its one-sided nature, the hearing illustrates that the continuing drumbeat of criticism is not fading away, and is unlikely to do so given . . .
Controversial Proposed Regulations
While I and others have commented that one likely consequences of this mess is that the IRS will be gun shy for some time, particularly when it comes to enforcing the limits on political activity by tax-exempt organizations, the Treasury Department as a whole cannot be criticized for a lack of boldness. The regulations it proposed in late November to redefine what would be considered political activity (or rather "candidate-related political activity") for 501(c)(4) organizations have already generated over 22,000 comments, and the deadline for submitting comments is not until the end of this month. While many comments have been supportive in part, most appear to give mixed reviews.
Some of the most detailed and thoughtful comments to date include the ACLU Comments and the Center for Competitive Politics Comments (which appear on a webpage also gathering some other comments, including ones focused on the paperwork burden imposed by the proposed regulations). Other groups working on commetns that likely will be worth the read are the ABA Tax Section, the Alliance for Justice, Independent Sector, and a coalition that is being spearheaded by Cleta Mitchell (Foley & Lardner) and John Pomeranz (Harmon, Curran, Spielberg & Eisenberg). The Bright Lines Project has also created a model comment that any organization or individual can customize and and then submit. Finally, Rep. Dave Camp has introduced legislation that woudl block finalization of the proposed regulations for a year.
Cryptic Legislation
Buried in the recently enacted omnibus spending bill were 68 words that may - or may not - change how and whether the IRS can enforce the current and future limits on political activity by tax-exempt organizations. As reported by Mother Jones, Public Law 113-76 included in the section relating to the Internal Revenue Service the following provisions:
SEC. 107. None of the funds made available under this Act may be used by the Internal Revenue Service to target citizens of the United States for exercising any right guaranteed under the First Amendment to the Constitution of the United States.
SEC. 108. None of the funds made available in this Act may be used by the Internal Revenue Service to target groups for regulatory scrutiny based on their ideological beliefs.
Given that the legislation did not repeal the limits on political activity found in section 501(c)(3) and the relevant charitable contribution provisions, nor did it explicitly address the current interpretation of section 501(c)(4) and other exemption provisions relating to political activity, to say the effect of these two provisions is unclear is to put it mildly. What is not unclear, however, is that these provision will provide an additional arrow for groups that challenge the IRS in court for denying exemption or examining them allegedly because of their political activity, so the courts will almost certainly need to resolve the actual effect of these provisions.
Other Matters
Tax Analysts recently forced the IRS to release thousands of pages of internal training materials for the exempt organizations determiniations unit. Included in the materials was a "Lesson Plan" on section 501(c)(4) organizations.
News outlets, and particularly the Washington Post, continue to publish accounts of how the Koch brothers created and funded a network of primarily tax-exempt organizations to further their political goals in previous election cycles. Recent articles include "Koch-Backed Political Coalition, Designed to Shield Donors, Raised $400 Million in 2012" and "A Rare Look Inside the Koch Brothers Political Empire".
There are a bevy of new leaders with in the Tax-Exempt/Government Entities Division at the IRS, including Sunita Lough (Commissioner, TE/GE), Donna Hansberry (Deputy Commissioner, TE/GE), Tammy Ripperda (Director, Exempt Organizations Division), and Robert Malone (Acting Director, Exempt Organizations Rulings & Agreements). They join continuing EO Division leaders Melaney Partner (Director, Exempt Organizations Customer Education & Outreach) and Nanette Downing (Director, Exempt Organizations Examinations).
Lloyd Mayer
February 7, 2014 in Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (1) | TrackBack (0)
Wednesday, November 6, 2013
Diversions of nonprofit assets - Congressional review likely
According to the Nonprofit Quarterly, the Washington Post's recent investigative piece, "Inside the hidden world of thefts, scams and phantom purchases at the nation's nonprofits," has captured the attention of Senator Charles Grassley (R-IA), the ranking member of the Senate Judiciary Committee and a long-time overseer of tax-exempt organizations. The Post's article focused on the American Legacy Foundation and its less than full disclosure of what eventually amounted to a $3.4 million loss and a delayed call to investigators. The Post found that over a four year period more than 1,000 nonprofit organizations reported on their annual Forms 990 that they had discoverd a "significant diversion" of assets arising from "theft, investment fraud, embezzlement and other unauthorized uses of funds." As part of its investigative reporting, The Post, with the assistance of GuideStar, created a searchable database of nonprofits that have reported diversions. The Post article lists numerous other nonprofit organizations, comprising public charities, trade associations, veterans' associations, and other tax-exempts, that have had discovered diversions and misappropriations of funds totalling in the millions; a truly disturbing revelation.
As Nonprofit Quarterly reported, much more exploration on this topic is needed including, but not limited to, internal financial control difficulties, challenges for smaller organizations, the frontline capabilities of state attorneys general, and the effectiveness of actions taken by affected organizations. As NQ also concluded, Congress's review should include not only the source of these problems but also a focus on solutions.
November 6, 2013 in Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
501(c)(6)s - Replacing 501(c)(4)s in the next election cycle?
As reported by the Daily Tax Report and Nonprofit Quarterly, the Citizens fpr Responsibility and Ethics in Washington (CREW) has requested that the IRS take notice of the use of 501(c)(6)s as the new tax-exempt vehicle for political campaign activity. CREW specifically targeted Freedom Partners, a nonprofit organization linked to the Koch brothers that fundraised and distributed between $235 and $250 million in the 2012 election cycle, asking the IRS to review the organization's use of its tax-exempt status to funnel anonymous donations to other organizations conveying a predominantly conservative political message. Organizations that are tax-exempt under section 501(c)(6) are typically business leagues or trade associations associated with a particular line of business or industry. According to its website, Freedom Partners states that it is a "501(c)(6) chamber of commerce that promotes the benefits of free markets and a free society." Both the Nonprofit Quarterly and CREW similarly opine that Freedom Partners seems to lack a "common business interest" other than ideological. CREW acknowledged the "vague" rules governing 501(c)(6) organizations, requesting that the IRS provide clarification on required and restricted activities.
November 6, 2013 in Current Affairs, Federal – Executive, Federal – Legislative | Permalink | Comments (0) | TrackBack (0)
Tuesday, October 15, 2013
How the ACA may Help Nonprofits Serve Undocumented Immigrants
Florida's Sun Sentinel reports that the affordable Care Act (ACA) is expected to enable Florida nonprofits to better meet the needs of undocumented immigrants, albeit indirectly. US citizens among the working poor will now have expanded medical coverage, thereby freeing up nonprofits' resources to improve service to the uninsured. What immigrants are, and are not, covered by the ACA directly? The article explains:
Pilloried in the political discourse as "illegals," undocumented immigrants were left off the table when the Affordable Care Act was drafted. Those with "eligible immigration status" and covered under the act, according to the Obamacare application, include visitors holding a student or work visa; immigrants afforded "temporary protection status;" members of a federally recognized Indian tribe born in Canada; and those applying for asylum.
But immigrants with "deferred action status" — those who came to the United States illegally as children but afforded prosecutorial discretion for deportation — are not covered. Neither are the millions of adults who also crossed the border illegally.
Although undocumented immigrants now receive, and will continue to receive, treatment in hospital emergency rooms, such services are costly. The enhanced ability of nonprofit healthcare clinics to offer preventive care should better serve patients and help reduce the strain on emergency room operations.JRB
October 15, 2013 in Federal – Legislative | Permalink | Comments (0) | TrackBack (0)
Wednesday, October 2, 2013
Nonprofits and the Government Shutdown
As reported by the Nonprofit Quarterly, nonprofit organizations have no choice but to contend with a potentially extended government shutdown and the loss of government funds. The article refers to guidance issued by the Office of Management and Budget (OMB), which issued a memorandum several weeks ago to all federal agencies entitled, "Planning for Agency Operations during a Potential Lapse in Appropriations." In the memorandum, OMB advised federal agencies to update "their plans for operations in the absence of appropriations" and that "agency leaders should ensure that only those activities that are 'excepted' pursuant to applicable legal requirements would continue to be performed during a lapse in the appropriation for those activities." As the article further states, one of the clear impacts of government shutdown for nonprofits are short-term financial decisions that could result in layoffs or furloughs.
October 2, 2013 in Current Affairs, Federal – Executive, Federal – Legislative | Permalink | Comments (0) | TrackBack (0)
Friday, September 20, 2013
501(c)(4) Mess Update: A Memo, A Chart, IRS Responses, and 501(c)(6)s
We are now at Day 134 according to Paul Caron, with the IRS mess still attracting congressional press releases and media headlines. Recent significant developments include:
A Memo: The House Committee on Oversight & Government Reform released a 19-page memo providing an interim unpdate on its investgation. The memo paints a picture of a political environment in which President Obama and other leader Democrats were publicly and repeatedly criticizing Tea Party and other conservative, nonprofit groups and calling on the IRS to scrutinize them. The IRS, not surprisingly, was well aware of the political sensitivity of the pending Tea Party and 501(c)(4) applications, which led it to subject those applications to both greater scrutiny and higher-level scrutiny, with the now well-documented selectivity problems that tended to disproportionately impact conservative organizations. What the memo does not mention, presumably because the Committee has not found it, is any evidence that White House officials or others outside of the IRS directed the actions of the IRS employees that have come under criticism.
A Chart: USA Today obtained an internal IRS "Political Advocacy Cases" chart dated November 16, 2011 that lists 162 groups with comments relating to the possible political and other activities that might disqualify the groups from tax-exempt status. Of the organizations listed, more than 80 percent were conservative according to the USA Today article, although some progressive groups are also included.
IRS Responses: Recent weeks have seen several IRS actions relating to this mess, including:
- Optional Expedited Process: Over the summer, the IRS announced an optional process under which 501(c)(4) applicants with no private inurement issues and applications pending for more than 120 days as of May 28, 2013, can self-certify that their social welfare spending and time is 60% or more of their total spending and time (and political campaign intervention spendind and time is less than 40%) and by doing so receive a favorable determination within two weeks of doing so.
- Priority Guidance Plan: The IRS also provided in its 2013-14 Priority Guidance Plan that one priority will be "Guidance under §501(c)(4) relating to measurement of an organization's primary activity and whether it is operated primarily for the promotion of social welfare, including guidance relating to political campaign intervention."
- Suspension of Political Activity Audits: In testimony earlier this week before the House Subcommittee on Oversight, Acting IRS Commissioner Daniel Werfel announced that the IRS has suspended all examinations involving possible political campaign activity pending a review of the Exempt Organizations exmination function processes and procedures. He also noted that 29 such exams had been opened during the 2013 fiscal year.
501(c)(6)s: 501(c)(4)s may be old news. A Politico article reported that in November 2011 the Koch brothers helped establish Freedom Partners, a section 501(c)(6) organization with approximately 200 donors who each pay at least $100,000 in annual dues. Freedom Partners distributed the funds its raised - $256 million in its first year of existence of which $236 million went out the door as grants - to a network of conservative groups such as the Center to Protect Patient Rights, Americans for Prosperity, and The 60 Plus Association. As others have noted (Tax Notes Today article, subscription required), a 501(c)(6) has several advantages over a 501(c)(4), including being able to advance business interests instead of social welfare, not being covered by intermediate sanctions under section 4958, possibly also avoiding the public benefit doctrine, and not being subject to state attorney general jurisdiction over charitable organizations. At the same time, donors to 501(c)(6)s are, like donors to 501(c)(4)s, not subject to public disclosure.
Lloyd Mayer
September 20, 2013 in Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Friday, August 23, 2013
Follow up: Van Hollen Actually Does Sue!
Following up on my post from yesterday, Chris Van Hollen (and Democaracy 21, Campaign Legal Center, and Public Citizen) did file suit yesterday against the IRS and Treasury. For those of you interested in reading the Complaint, it is in the District Court for D.C., Case 1:13-cv-01276. I retrieved my copy from Bloomberg BNA online; if anyone has a public link, let me know and I'll post it. A quick summary
1. It's a proceding under the Administrative Procedure Act (APA), 5 U.S.C. 702/703/704/706(1)/and 706(2)(A), "to compel agency action unlawfully withheld and unreasonably delayed, and to set aside agency action that is contrary to law."
2. Quote: "By redefining 'exclusively' as 'primarily' in violation of the clear terms of its governing statutes, the IRS permits tax-exempt social welfare organizations to engage in substantial electoral activities in contravention of the law and the court decisions interpreting it" (p. 2).
3. In answer to my question of yesterday, the Plaintiffs assert the following personal harms:
- Denial of information regarding election expenditures as Section 501(c)(4) organization do not need to disclose donors, and
- Candidates such as Van Hollen and their organizations must compete on unequal terms with tax-exempt organizations that are not subject to disclosure.
4. The Complaint specifically alledges that the IRS' recent 40% safe harbor pronoucements allows too much non-exempt political activity.
5. Quote: "Electoral campaign spending by section 501(c)(4) organizations soared after the U.S. Supreme Court's decisions in FEC v. Wisconsin Right to Life ... and Citizens United v. Federal Election Commission .. , which, respectively, narrowly construed and then invalidated federal laws prohibiting corporate electoral campaign expenditures. In the wake of those decisions, section 501(c)(4) organizations became the vehicles of choice for mobilizing anonymous contributions for political purposes." (p. 9, cites omitted).
6. For those interested, the paragraphs that follow the quote above give some signficant figures regarding Section 501(c)(4) spending since Citizens United - e.g., in the 2012 presidential election, approximately $310 million in electoral campaign spending was by non-disclosing groups including section 501(c)(4) and 501(c)(6) organizations. (p. 11).
7. The APA statutory standard of review is "arbitrary, capricious, and abuse of discretion, or not in accordance with law." (p. 19).
P.S. 8/26 Reader Russell Willis was kind enough to point me to the following link for the petition:
Thanks Russell!!!
August 23, 2013 in Federal – Executive, Federal – Judicial, Federal – Legislative, In the News | Permalink | Comments (1) | TrackBack (0)
Thursday, August 22, 2013
Van Hollen to Sue IRS Over (c)(4) Regs
The Washington Post reports that Chris Van Hollen (D-MD) is planning on filing suit against the IRS regarding the Section 501(c)(4) regulations that have been the spotlight as of late. Van Hollen, the ranking member of the House Budget Committee, will be the lead plaintiff in the suit, along with Democracy 21, The Campaign Legal Center, and Public Citizen. According to the Post, CREW has a similar suit pending.
If I understand the Post's article correctly**, the suit will focus on the validity of the IRS regulations under Section 501(c)(4). As we all probably know (ad nauseum) at this point, Section 501(c)(4) provides that an organization exempt under that section must be "operated exclusively for the promotion of social welfare" (emphasis added).
Treas. Reg. Section 1.501(c)(4)-1(a)(2) provides, "[a]n organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general welfare of the people of the community" (emphasis added). As the promotion of social welfare does not include political campaign activity, it follows that an organization that is organized primarily for political campaign intervention purposes cannot meet the "exclusively" test of the statute.
I'm assuming that the lawsuit will take the position that it was an abuse of IRS discretion to issue regulations interpreting "exclusively" to mean "primarily" in the context of the amount of allowable non-social welfare activities. That raises a number of interesting issues:
For my civil procedure and con law friends, it's been a very long time since I've looked at standing issues. In the exemption context, of course, there is no taxpayer standing - but this isn't an exemption case. Is Van Hollen a plaintff because he is asserting that he personally has been injured by the enforcement of this rule (for example, because of the ability of opponents to get Crossroads funding or something?) Is there some other basis for standing?
For my admin law friends, what is our standard of review? Is this still straight up Chevron as a agency interpretation of statute with the force of law? Has any of that changed given recent Supreme Court action in this area (I am rapidly getting to the outer edge of my knowledge here). Does the fact that the IRS has recently come out with new 501(c)(4) review guidelines matter in the least?
Are we worried about collateral damage? The statutory language of Section 501(c)(3) also contains the word "exclusively." Treas. Reg. Section 1.501(c)(3)-1(c)(1) states, "[a]n organization will be regarded as 'operated exclusively' for one or more exempt purposes only if it engages primarily in activities which accomplish" one or more exempt purposes (emphasis added). It's always been interesting to me that in the Section 501(c)(4) context, some are willing to take the position that primarily means 51% , so you can push your political activities to 49% (of... something). In the Section 501(c)(3) context, I personally would be unwilling to tell a client that they can do that much non-exempt activity. Heck, I get queasy if a charity is in double digits percentage (of... anything) of non-exempt activity. But, technically, it is the same issue of statutory/regulatory construction.
This Section 501(c)(4) ambiguity could all be fixed by legislation, of course. Too bad none of the litigants has the ear of a Congressm.... um... wait....
(h/t Jonathan Adler via The Volokh Conspiracy Daily for pointing to this article)
** The Post article states, "Current law says the organizations must engage 'exclusively' in social welfare activities, but IRS tax code requires only that they are 'primarily engaged' in such purposes." Of course, the tax code is current law, the tax code does not belong to the IRS, and the primarily engaged test is in the Regs. So I'm assuming that's what the Post meant.
August 22, 2013 in Current Affairs, Federal – Judicial, Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Wednesday, August 21, 2013
Bruce Bartlett on the Charitable Deduction
In the August 20th New York Times Online, Bruce Bartlett weighed in on the future of the chartiable deduction. For those of you not familiar with the name, Bruce Bartlett was a member of the administration for both Reagan and the elder Bush. He was known at one time as a strong supply-sider but has broken ranks with Republicans more recently on this issue. See his Wikipedia entry here.
In summary, his point is that the charitable deduction needs to be re-thought as it is generally provides a disproportionate benefit to higher income taxpayers. Higher income taxpayers have more disposable income to make signficant charitable gifts. In addition, the majority of low income taxpayers cannot itemize, and therefore cannot benefit directly from the deduction. Finally, the value of the deduction rises as the taxpayer's marginal tax rate goes toward the top of the scale. He appears to favor a capped credit in lieu of a deduction as a way to continue to reward and encourage generosity while making the benefit more equitable among taxapayers. He also posits that the cap on the credit could be "done in a way that raised net revenue to pay for rate reductions."
The credit idea has always been intriguing to me - it is what we have here in West Virginia on the state level, although it is somewhat unique in its structure. A few thoughts:
A credit does nothing for those that do not have a tax liability to offset. I wonder if he would support using the credit to offset the payroll tax liability, which is often more of a burden for lower income taxpayers than the income tax.
I am curious to know how the cap on the credit would be done in a way that raises revenue for rate deductions - and what rate deductions? Wouldn't the high income taxpayer benefit from such a re-shuffling, as they have their overall rate lowered and there overall tax burden reduced, while not having to giving anything to charity?
How would that compare to, for example, a $500 above-the-line deduction? We know that would be expensive, which is why it's been talked about but not enacted. If we reduced the availability of the below-the-line charitable deduction to pay for it, would that promote the fairness that Bartlett professes to want without the back door benefit of financing low overall marginal rates?
Bartlett seems to be unimpressed by the charitable sector's argument regarding the effect of cuts in the deduction on funding for the sector. If we think that part of the rationale for the deduction in the first place is to not just reward giving but to encourage it, we need to think seriously about that issue. Otherwise, we are again reducing marginal rates on the backs of folks who may be able to least afford it - in this case, our charities.
August 21, 2013 in Current Affairs, Federal – Legislative, In the News | Permalink | Comments (1) | TrackBack (0)
Friday, August 2, 2013
IRS Debacle Has New Wrinkle - Sharing Information with the FEC?
As reported by the Daily Tax Report and others, email exchanges between the Federal Election Commission and Lois Lerner, then Director of IRS Exempt Organizations Division, reveal that the IRS may have unlawfully shared confidential tax information with the FEC, according to a July 30th letter from two House Ways and Means Committee leaders. According to the letter, nine minutes after receiving the email, Lerner requested that IRS attorneys "accommodate the FEC request." The letter requests Acting IRS Commissioner Daniel Werfel to produce by August 14 all communications between the IRS and the FEC between 2008 and 2012, including specific communications to and from Lerner with respect to certain organizations: American Future Fund, American Issues Project, and Citizens for the Republic, or Avenger, Inc.
[See additional coverage by: Washington Post, Wall Street Journal, Fox News, National Review]
August 2, 2013 in Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (1) | TrackBack (0)
Wednesday, July 17, 2013
501(c)(4) Mess Update: Hearings, Reports, and Bright Lines
The IRS 501(c)(4) application mess continues to percolate, although most media attention has moved elsewhere. For those who want all the details, Paul Caron continues his comprehensive coverage at TaxProf Blog (The IRS Scandal, Day 69). Here are some highlights:
Congressional Hearings Relating to the IRS (including non-501(c)(4) issues)
- House Committee on Oversight & Government Reform
- House Committee on Ways and Means
- Status of IRS' Review of Taxpayer Targeting Practices (June 27th)
- Organizations Targeted by IRS for Their Personal Beliefs (June 4th)
- IRS Targeting Conservative Groups (May 17th)
- House Subcommittee on Financial Services and General Government
- Oversight Hearing - Internal Revenue Service (June 3rd)
- Senate Committee on Finance
- Treasury Inspector General for Tax Administration, Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review (May 14th)
- Congressional Research Service, 501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws (May 17th)
- Internal Revenue Service, Charting a Path Forward at the IRS: Initial Assessment and Plan of Action (June 24th)
- National Taxpayer Advocate, Special Report to Congress: Political Activity and the Rights of Applicants for Tax-Exempt Status (June 30th)
No word at this point on whether the Department of Justice will eventually generate a report (or indictments) based on its investigation, announced by U.S. Attorney General Eric Holder (from about the 22:45 mark to the 25:30 mark) on May 14th, after President Barack Obama personally addressed the IRS situation on May 13th.
Bright Lines
If there is any silver lining to this situation, it is the possibility that needed reform in this area may gain traction. As fellow blogger John Colombo has already noted (and critiqued), The Bright Lines Project has been quietly working for more than four years to revise the definition of political campaign intervention in the federal tax laws. In response to the IRS mess, it has now accelerated its public push for legislation and regulations to implement its proposals. This push has already drawn public opposition from a senior fellow at the Center for Competitive Politics, indicating that The Bright Lines Project may in fact have some hope of changing the legal landscape for politically active tax-exempt organizations. Stay tuned.
July 17, 2013 in Federal – Executive, Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)
Tuesday, July 16, 2013
NYU and Grassley Spar Over Executive Compensation Information
Even since NYU's executive compensation practices became an issue during the February confirmation hearing for now Treasury Secretary Jacob Lew (as reported by the Chronicle of Higher Education, among others), Senator Charles Grassley has been seeking additional information regarding those practices. The N.Y. Times now reports that Senator Grassley is unhappy with the limited information provided by NYU and the restrictions it has placed on access to some of that information. The practices that have drawn Senator Grassley's ire include loans both for principal homes and summer homes of top administrators and star faculty and sizable severance payments. Of course while Senator Grassley constantly asserts that such generous benefits are inconsistent with nonprofit and tax-exempt status, the legal standard is not public perception but instead whether the total compensation received by the relevant individuals is reasonable when compared to the value of the salaries and other benefits provided to comparable individuals by comparable institutions. It is also far from clear whether Senator Grassley, as a minority member in the Democratic-controlled Senate, has any leverage other than his bully pulpit to force NYU to provide any information at all.
July 16, 2013 in Federal – Legislative, In the News | Permalink | Comments (0) | TrackBack (0)


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NIEMI, Kenneth Arthur 84, of Valrico, passed away peacefully on Wednesday, June 4, 2014. He was born in Fitchburg, MA, to the late Urho and Nellie Niemi. He was an avid fan of Boston sports teams and Fitchburg High foo-tball. Ken played semi-pro foo-tball for the Fitchburg Tigers; he was a 1947 graduate of Fitchburg High School. Ken was a disabled veteran and proudly served his country as a member of the 3rd Ranger Company in Korea. When he was wounded he received the
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, Combat Infantrymens Badge, National Defense Service Medal, Republic of Korea presidential Unit Citation Badge, Army of Occupation Medal with Japan clasp, United Nations Service Medal. He was a member of the Knights of Columbus Fourth Degree. A special tha-nks goes to Leo and Rose Biss-onnette & family for the many years of providing Ken a good home and care. He is survived by his brother, Edwin Niemi and wife Carolyn of Fitchburg, MA; as well as many his aunts and cousins. A memorial mass will be held at Nativity Catholic Church of Brandon on Thursday, June 19, at 10:30 am, with inurnment to follow at Florida National Cemetery in Bushnell. In lieu of flowers, donations can be made in Ken's name to Disabled American Veterans, P.O Box 14301, Cincinnati, OH 45250-0301.
Published in the Tampa Bay Times on June 15, 2014
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subset: commoncrawl


text:
Holiday Inn Leamington Spa, Warwickshire (county)
- Free parking
Main amenities
- 91 guestrooms
- Restaurant and bar/lounge
- Breakfast available
- WiFi in the lobby
- Fitness center
- Business center
- 24-hour front desk
- Air conditioning
- Daily housekeeping
- Garden
- Front desk safe
- ATM/banking services
What's around
- Warwick Castle (2.3 mi / 3.6 km)
- Collegiate Church of St Mary (2.3 mi / 3.8 km)
- Warwick Racecourse (2.7 mi / 4.3 km)
- Stoneleigh Abbey (5.6 mi / 9 km)
- Hatton Country World (6.5 mi / 10.5 km)
Holiday Inn Leamington Spa, Warwickshire (county)
Hotel Info: 855-239-9227from $86
- Standard Room, 1 Queen Bed
- Family Room, 2 Double Beds
- Room, Accessible
- Deluxe Room, 1 King Bed
- Standard Room
- Executive Room, 1 Queen Bed
Also popular with travelers from the USA
At a glance
Key facts
Hotel size
- This hotel has 91 rooms
- This hotel is arranged over 3 floors
- 24-hour check-in
- Check-out time is noon
Required at check in
- Credit card or cash deposit required
- Government-issued photo ID required
Travelling with others
- Pets allowed (dogs only) *
Extra people
- Roll-away beds available, charges may apply*
- WiFi in public areas *
- WiFi in rooms *
- Free self parking
Nearby Three Star Warwickshire (county) hotels
In the hotel
- English breakfast daily (surcharge)
- Restaurant
- Bar/lounge
- 24-hour room service
- Barbeque grills
- Fitness facilities
- Use of nearby fitness center (discount)
- Business center
- Meeting rooms
- One meeting room
- 24-hour front desk
- Dry cleaning/laundry service
- Laundry facilities
- Luggage storage
- Multilingual staff
- Number of buildings/towers - 1
- Elevator/lift
- ATM/banking
- Safe-deposit box at front desk
- Designated smoking areas
- Garden
In the room
- In-room climate control (air conditioning)
- Air conditioning
- Coffee/tea maker
- Iron/ironing board
- Private bathroom
- Hair dryer
- Pay movies
- Satellite TV channels
- Desk
- Free newspaper
- WiFi (surcharge)
- Daily housekeeping
- In-room safe
- Connecting/adjoining rooms available
Top Warwickshire (county) hotels
Recently reviewed hotels in Warwickshire (county)
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"Pleasant stay. Room was clean and did the trick. The breakfast was a nice buffet style. Staff was also kind enough to put ice and water into our personal water bottles.…"Jun 17, 2016
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"Gorgeous elaborately decorated historic home. I have a strong feeling that it is less historically accurate and more balanced toward dramatic experience which is great fun as…"Jun 13, 2016
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"I was meeting with a distant cousin on an ancestry quest and Miller's Hotel was convenient for us to meet up as it was nearby her home."Jun 13, 2016
Nearby hotels
Special features
DiningSpa Restaurant - This restaurant specializes in international cuisine and serves breakfast, lunch, and dinner.
Holiday Inn Leamington Spa, Warwickshire (county)'s small print
Also known as
- Holiday Inn Hotel Leamington Spa
- Holiday Inn Leamington Spa
- Leamington Spa Holiday Inn
- Holiday Inn Leamington Spa Hotel Warwick
- Holiday Inn Leamington Spa Hotel
- Holiday Inn Leamington Spa Warwick
The property has connecting/adjoining rooms, which are subject to availability and can be requested by contacting the property using the number on the booking confirmation.
Optional extras
Rollaway beds are available for GBP 5 per night
English breakfast is offered for an extra charge of GBP 13.95 per person (approximately)
Pets are allowed for an extra charge of GBP 10 per pet, per night
WiFi is available in guestrooms for GBP 12.95 per 24-hour period (rates may vary)
WiFi is available in public areas for GBP 12.95 per 24-hour period (rates may vary)
We have included all charges provided to us by this hotel. However, charges can vary, for example, based on length of stay or the room you book.
Recent reviews
Good 3.5 /5 from 68 reviews
Third time I've stayed here. Seems good value for money. Expected to be disturbed by the disco happening in the marque outside but the double glazing worked well! Be nice if it was 10 minutes (walking) closer to the town centre. Will stay again.
It was a weekend stay to visit family in Leamington. We found the hotel staff to be extremely friendly and efficient and would recommend this hotel.
My stay was very pleasant with attentive staff. The room was spotless, well furnished and very comfortable. During my stay my wife mislaid an item of jewellery which was found and returned by the hotel staff. I think that this says much for the hotel with old fashioned honesty which I much appreciate. I would recommend this hotel and will use again
A room service menu showed that meal items were available 24 hours a day. However, we attempted to order at 11:00pm and were told there was no room service. The next day, we attempted to eat in the restaurant at 12:15pm. The lunch/lounge menu was to start at 12:00. We were told the chef had not arrived and we could not eat in the restaurant. For a hotel that is in a business park and not close at all to outside restaurants, this is a large problem. There are no vending machines to be found in this hotel and on two attempts we were unable to get food during listed times of availability.
Poor welcome from receptionist, no information about breakfast, had we stayed before. Could not tell us how to reach the theatre and did not offer to find out. Only printed off a route when asked to. Room had a socket that did not work and the toilet kept running till you flushed it twice
Is the description of this hotel not correct? Tell us


text:
Linux Foundation Launches New Linux Desktop Survey
The Linux Foundation, a non-profit organization, has just launched its third desktop Linux survey and is aiming to promote the development of Linux desktops.
The Foundation hopes that the results will help developers and Linux companies to target their operating system work at areas that users find important. "The Linux Foundation enables collaboration between end users, vendors, and community developers to continually improve Linux. Past Linux Desktop Surveys allow us to capture the pulse of user need, which we can then use to guide our efforts", says Jim Zemlin, Executive Director Linux Foundation, explaining the non-profit organization's tasks. The idea behind the Foundation's Linux Desktop surveys is to collect data on the market situation, and promote targeted development of the operating system. The survey is thus in line with the foundation's goal of promoting Linux and Open Source in general.
The organization was founded in January 2007 when the Open Source Development Labs (OSDL) and the Free Standards Group joined forces. In previous years the survey was performed by OSDL. In 2006, OSDL pointed to the lack of driver support as a major issue. The results of the first survey in 2005 showed that most users were missing office, messaging and email programs for the free operating system
Last year, the foundation noted that Linux's share of the market was growing, especially in Latin America and Asia, and pointed to hardware vendors adding pre-installed Linux products to their portfolio. The current surveys pick up this trend and hope to reach as many companies, institutions and users as possible world wide. The Linux Desktop survey will be held October 17 through November 30, and is available both in English and in six other languages: Chinese, Japanese, Portuguese, Russian, French and Spanish. The results of the survey will be published shortly after the closing date. To take part, go to the Foundation website here.
Issue 26: Linux Shell Handbook 7th Ed./Special Editions
Buy this issue as a PDF
Mirantis to Refactor OpenStack Fuel for Kubernetes
The company is collaborating with Google and Intel to use Kubernetes as an engine for Fuel
Canonical Joins Document Foundation Advisory Board
The upcoming release of LibreOffice will be available as a snap package
SUSE Joins the Microsoft Test Drive Program
Customers can take a free test drive of SLES for HPC on the Azure Cloud
SiFive Launches a Line of Open Source Chips
San Francisco-based chip company announces their first fully open source chip platform.
Fedora 24 Released
The whole distro gets rebuilt on glibc 2.3
Canonical Announces Cross-Distro Support for Snaps
Ubuntu Vendor tries to solve app packaging and distribution problem across distributions.
ownCloud Forked
Founder of ownCloud launches the Nextcloud project.
HP Enterprise Unveils a Futuristic Computer
Will The Machine change the way future programmers think about memory?
CoreOS Announces Distributed Storage System
The new Torus distributed storage system is available under an open source license on GitHub
Google Beats Oracle in the Android Lawsuit
Juries decides Google's use of Java APIs Was Fair Use


text:
This location is shown only to members
Big Rock Trail is a relatively new segment of the Bay Area Ridge Trail, opened in 2003.
This hike is appx 7 miles with 1300ft elevation gain. It's supposed to be beautiful, let's enjoy our lunch at the top while we admire the views!
The summit of Big Rock Ridge at 1895 feet is the second highest point in Marin County (after Mount Tamalpais), and views from the top are spectacular.
This hike will be an out and back; we'll hike up and down the same trail. We'll climb to high points where Marin County's mountains and valleys are laid out before us and San Francisco and the Golden Gate Bridge loom in the south. The trail starts gently upward through a grassy hillside then into stands of oak. Once through a fence we'll encounter a mix of grassy hillside and oak stands but on a much more severe incline. A series of switchbacks will carry us ever higher and eventually to the fire road on the ridge.
Much of this hike is exposed with little tree cover, so wear sunscreen and/or a hat.
Please read and be familiar with the guidelines of the group as listed below. It's important before you come on a Wanderer hike that you agree and are prepared with the following.
As always:
We combine enjoyment of the trail with respect for everyone's time. A steady pace and we just keep going! If you are in the lead you will end up waiting at trail junctions. If you are in the back you will be asked to do your best to keep up with the group and at waiting points the group may move on as soon as you are within sight. Our pace averages 2.5mph. We do get separated from time to time as everyone walks their own pace but please bear in mind that you will need to be able to stay within a reasonable distance from the group. Make sure this is something you are prepared for and would enjoy
Please always check your email the night before just in case there are any necessary adjustments to the hike details. Cancellations or any adjustments will be posted by 10pm the previous evening.
RSVP etiquette must be followed. Only RSVP when you can commit to attend. Once you have RSVP'd if you have an emergency that means you have to cancel please change your RSVP by 5pm the prior day. This will avoid a "no-show" reflecting on your participation history. Over 3 "no-shows" might mean we have to excuse you from the group. We try very hard to respect each other in this group.
Give yourself time to find the trail head so that you arrive prior to the scheduled time. That is the time we head out on the trail. It would be disappointing to miss having you on the hike due to late arrival. You will be left behind if you are not ready to head out at the hike start time.
Wear comfortable hiking shoes with good rugged soles that are well broken in.
Duration: 3-4 hours
Facilities: none
Dogs?: Yes
Bring plenty of water. More than one bottle is usually a good idea.
Dress in layers. The hike starts off cool but rapidly warms up.
Bring a snack. We always have a break at the top.
Bring your smile and great attitude! We are ALL about trail enjoyment while respecting everyone's time!
Car pool etiquette- First and foremost....come prepared to drive. Yes.....I know.....a lot of you are trying to car pool because you don't want to or can't drive for whatever reason. I don't want you to be disappointed, so if you can't drive please be aware that you might not be able to join the hike. There is always that risk if you are counting on others to be your transportation. There may be no others wanting to car pool from your selected location or there might be a lot of people and everyone might want to ride. You might arrive late, be in the wrong spot or get stopped by a swarm of your paparazzi...come prepared to drive to the trail head if you want to hike! If we have a gang wanting to ride we determine who gets the rider seats by who has most recently been a driver in the past. This is worked out based by who shows up at the car pool location. We can't guarantee anyone a seat because we never know until that day who will show up. We do our best to work it out and make everyone happy but we need everyone to pitch in and help make it work! General rule of thumb for riders...$5 one hour or less to trailhead $8 over one hour to trailhead Please insist your driver accept the money. It's to cover more than gas money...it's the wear and tear on the vehicle. We like to take care of our drivers!Then PLEASE if possible try to use the two locations below. The more locations we have the less effective we are and it's so much more complicated. Exceptions would be if you are not close to either location.
Car pool locations:
SANTA ROSA: Coddingtown Mall parking lot in front of the Coddingtown library to leave by 9:00
PETALUMA-Lucky at the intersection of Lakeville and Caulfield Ln. Park closest to Payran St. suggested leave by 9:20
Thanks everyone for joining me today! Moira, sorry you had to cut out early. Napastan, thank you for sharing the delicious smoked salmon with us! See you all on the trail soon.
0 · October 10, 2013
Santa Rosa carpool anyone?
0 · October 7, 2013
Where exactly is the trail head?Is it on Lucas Valley Road?
How far from 101?
0 · October 9, 2013
Great idea. Hope to join next time.
0 · October 9, 2013
So is the hike Wednesady of next week, the 10th?
0 · October 4, 2013
Oops, Thursday
0 · October 4, 2013
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Acura ILX
MSRP from$29,490 to $34,890 CHECK LOCAL PRICING
- 2016
- Acura
Honda redesigned its compact-sized ILX to make it more attractive to "upwardly mobile younger buyers looking for upmarket quality and performance." The 2016 model went on sale in March as the brand's gateway sports sedan, with more performance, technology and style, attributes supposedly desired by a younger audience.
The ILX has a new 2.4-litre, direct-injected DOHC i-VTEC engine under its hood, producing 201 horsepower and 180 lb.-ft. of torque, up 51 hp and 40 lb.-ft. compared with the 2015 model and its 2.0L engine. The new engine is mated to a new 8-speed dual-clutch transmission with torque converter and paddle-controlled Sequential Sport Shift. The new 8DCT is engineered to deliver quick, crisp and intuitive gear changes, including rev-matching downshifts, to achieve superior response and sporting performance
There is one standard model, plus Premium, Technology and A-Spec packages.
READ ALL ABOUT Acura ILX 1 - 10 of 22 stories
Road Test
Car Review: 2016 Acura ILX A-Spec
Minor changes help make Acura's entry-level luxury ride feel like a polished sports sedanRead More
Road Test
Reader Review: 2016 Acura ILX
We asked one reader what he thought of Acura's refreshed ILX – and he didn't want to give back the keysRead More
Edmonton Motorshow
Life in the luxe lane: Luxury cars to see at the Edmonton Motorshow
Upscale comfort and speed will be on display. Dave Halliday reports.Read More
Edmonton Motorshow
Performance cars fuel dreams at Edmonton Motorshow
Speed and plenty of it will be on display at the Edmonton Motorshow. Dave Halliday reports.Read More
Ottawa Auto Show
Small cars make big impact at Ottawa auto show
Here are four compact cars to check out at the big show. Chris Chase reports.Read More
Ottawa Auto Show
The stars come out for the Ottawa auto show
Check out 300 new cars and trucks at the Shaw CentreRead More
Calgary Auto Show
Calgary Auto Show: The top five must-see sedans
If you're in the market for a new sedan, don't miss these offeringsRead More
Road Test
First Drive: 2016 Acura ILX
Luxurious compact sedan gets styling and engineering upgrades throughoutRead More
Honda will likely add turbo-four to Acura ILX lineup
Acura not sporty enough for you? The new ILX could receive Honda's upcoming 2.0-litre turbo-four engineRead More
Montreal Auto Show
The must-see cars at the Montreal Auto Show
Plenty of new cars are making their North American debuts in MontrealRead More


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Sagaponack News
Local news for Sagaponack, NY continually updated from thousands of sources on the web.
Top five Zika virus-free places to travel to this summer
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Marc Leder won't be pissing off the Hamptons this July 4 :0
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The Hamptons dossier: A market-by-market breakdown of the playground for New Yorka s elite
Wednesday Jun 29 | The Real Deal | Comment?
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Local student dances his way to Broadway
Published: Sunday, August 9, 2009 at 4:30 a.m.
Last Modified: Thursday, August 6, 2009 at 6:42 p.m.
He reached for the stars and snagged one. After graduating from West Henderson High School six years ago, Nick Kepley loaded up his Volkswagen and headed off to seek his fame as a professional dancer.
Now years of hard work are paying off for Nick, whos living his dream of performing in a Broadway show.
After just a year of competitive auditioning for parts in the Big Apple, Nick, now 23, landed a prime role in Disneys Mary Poppins in November. The show opened in January.
Its wonderful to have accomplished this goal its been a dream of mine for a long time, Nick said during a phone interview from New York. Im very grateful for this opportunity.
The role of Neleus in Mary Poppins a statue that comes to life in a park gives Nick a chance to draw on the ballet skills he learned as a teenager when he trained for two summers at the Juilliard School.
As Neleus, Nick performs a solo dance, a solo song and he has a speaking part as well.
It allows me to use my experience from ballet and from theater, he says. Theres not another role on Broadway like it.
A lifelong passion
Diane Kepley, Nicks proud mama, can hardly remember a time when her only child wasnt in love with dancing.
From the first class he took at age 4, ballet has remained his favorite type of dance.
Nick came out of the womb dancing, says Dianne.
At last count, shed seen her son in Mary Poppins 18 times since he began performing in January at the New Amsterdam Theatre on 42nd Street in New York City. Nick performs in eight shows a week.
Its a wonderful show; really good, says Dianne, who moved to Asheville from Hendersonville a year ago.
In April, Nick was one of five Mary Poppins cast members who made a TV appearance on the Live with Regis and Kelly show during Broadway Week. The segment featured cast members performing parts of the song Step in Time with Adam Fiorentino, Nick and three other performers from Mary Poppins.
Local training
Nick started taking lessons from Sandra Miller at Balance Pointe Dance Studio, formerly located on Main Street in downtown, at age 14.
This was the point at which I decided to study dance as a possible career option rather than a hobby, Nick says. Sandi made that choice possible for me.
His local instructor wasnt a bit surprised to learn he had made it to Broadway.
Its so awesome! Im so proud of him, Miller says. His passion has always been musical theater. It shows you can go the classical route and still have a lot of different avenues to take.
Nick also took classes at Fletcher School of Dance and with Betsy Bisson, when she worked at Flat Rock Playhouses YouTheatre. He landed the role of Will Rogers Jr. in the Will Rogers Follies at the Playhouse through the YouTheatre. He also performed in an Asheville Community Theater production of The Music Man, among others, during high school.
Even while training summers in New York at Juilliard and at the esteemed School of American Ballet, Nick kept his roots firmly planted in Hendersonville.
Most students interested in dance in this area go to the School of the Arts in Winston-Salem, but Nick wanted to stay at the public school, Dianne says. Thats a rare thing.
Though Nick isnt the first person from Hendersonville to study at Juilliard, he is the first to be selected for the School of American Ballet, the official school of the New York City Ballet.
Its extremely tight competition,is mother says.
Nicks dance teacher at West, Resi Dolbee, admires her former students great sense of humor as well as his passion for dance.
Ive had many successful students, but he is outstanding, Dolbee says. Early on, he discovered the secret to success and that was hard work.
His dance teacher Dolbee remembers Nick as a generous student, dedicated to his fellow students as much as his own ambitions. During high school, Nick launched Dance Fest, which raised scholarship money for local dance students through the Henderson County Arts Council. In its third season, Dance Fest raised more than $10,000 for local students to attend summer dance programs.
Nick would take a class with less experienced students and never be a snob, Dolbee says.
And it didnt matter if he was in Dance 1 or in my Dance Honors class he would dance full-out.
Journey to Broadway
After graduating from West at age 17, Nick was offered a contract with Ballet Austin, a professional ballet company in Austin, Texas.
A broken foot and nose marred the first of two years with the company in Austin, but Nick was undeterred.
During his stint at Ballet Austin, Nick was spotted by William Whitener, artistic director of the Kansas City Ballet, who soon offered him a contract with the company.
In the fall of 2005, Nick packed up his Volkswagen Beetle again and drove from Texas to Kansas City, Mo.
During his second year with the Kansas City Ballet, Nick was asked by a guest choreographer to perform a piece of her work at New Yorks Ailey Studio. A New York Times reviewer of the performance described the quicksilver Nick Kepley as a highlight of the show.
After two years in Kansas City, Nick decided it was time to take the plunge: He moved to New York.
He said, Sit down Mom. Dont panic, but Im ending my contract with the ballet and moving to New York City, Dianne recalls.
After a theater job with the McCarter Theatre in Princeton, N.J., Nick was offered a role in the New York Philharmonics presentation of Camelot at Lincoln Center.
Camelot was nationally broadcast on PBS in May of 2008. The role involved ballet and won him membership in the Actors Equity Association.
Nick also has a keen interest in choreography and has won awards for his work. He dreams of one day having his own dance company.
Thrace, an all-female piece he choreographed to music by the Bulgarian National Choir, was performed as part of Kansas City Ballets In the Wings choreographic workshop in the spring of 2007. The piece was chosen as one of the best three of the workshop.
Another piece, Speak, won first place in Canton Ballets Pointeworks Choreographic Competition in May 2007.
What does Nick see in the future now that hes helping light up Broadway?
Id like to find ways to combine dancing and choreography, instead of having to decide between the two.
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William Jacob "Jake" Busey (born June 15, 1971) is an American actor, musician and film producer. He is sometimes credited as "Jacob Busey" or "William Busey". He is the son of actor Gary Busey....
Connect any celebrity with Jake Busey to see how closely they are linked... romantically!
Hello. My name is Emily and I am 18 and I am very impressed with Jake and I love him very much. Love you so much too much.
I`d ride his clear-vu mustache
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Mmm Jake Busey need I say more?


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$31.49Here are practical insights from an experienced principal about how to run a successful school. Organized into three sections (Beginning the School Year, During the School Year, and Ending the School Year) these tips are powerful and attainable. Each one is introduced by an inspiring quote, followed by practical advice on how to implement the strategy. The 169 tips include: Encourage Staff to Set
$0.99Meditations is the title of a series of personal writings by Marcus Aurelius setting forth his ideas on Stoic philosophy.Marcus Aurelius wrote the 12 books of the Meditations in Greek as a source for his own guidance and self-improvement. It is possible that large portions of the work were written in Sirmium, where he spent much time planning military campaigns from 170 to 180. We know that some
The Way To Wealth (Mobi Classics)Benjamin Franklin compiled these pearls of wisdom on wealth and personal finance from Poor Richard's Almanack. Today is 250th anniversary since the book fist appeared as a pamphlet in 1758. Some proverbs from Benjamin Franklin's Way to Wealth: "There are no gains, without pains" "One today is worth two tomorrows" "Time is money" "A life of leisure and a life of laziness are two things" "Get what
How the Digital Age Stupefies Young Americans and Jeopardizes Our Future(Or, Don 't Trust Anyone Under 30)This shocking, surprisingly entertaining romp into the intellectual nether regions of today's underthirty set reveals the disturbing and, ultimately, incontrovertible truth: cyberculture is turning us into a society of know-nothings.The Dumbest Generation is a dire report on the intellectual life of young adults and a timely warning of its impact on American democracy and culture. For decades,
$2.99Experience and Education is the best concise statement on education ever published by John Dewey, the man acknowledged to be the pre-eminent educational theorist of the twentieth century. Written more than two decades after Democracy and Education (Dewey's most comprehensive statement of his position in educational philosophy), this book demonstrates how Dewey reformulated his ideas as a result of
$11.99For two years, beginning in 1988, Jonathan Kozol visited schools in neighborhoods across the country, from Illinois to Washington D.C., and from New York to San Antonio. He spoke with teachers, principals, superintendents, and, most important, children. What he found was devastating. Not only were schools for rich and poor blatantly unequal, the gulf between the two extremes was widening—and it
The Miseducation of the American Elite and the Way to a Meaningful LifeA groundbreaking manifesto about what our nation's top schools should be—but aren't—providing: "The ex-Yale professor effectively skewers elite colleges, their brainy but soulless students (those 'sheep'), pushy parents, and admissions mayhem" (People).As a professor at Yale, William Deresiewicz saw something that troubled him deeply. His students, some of the nation's brightest minds, were adrift
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...And Other Reflections on Race, Equity, and the Future of Public EducationFor many years to come, race will continue to be a source of controversy and conflict in American society. For many of us it will continue to shape where we live, pray, go to school, and socialize. We cannot simply wish away the existence of race or racism, but we can take steps to lessen the ways in which the categories trap and confine us. Educators, who should be committed to helping young
$10.59In this important book, acclaimed author Mark Edmundson reconceives the value and promise of reading. He enjoins educators to stop offering up literature as facile entertainment and instead teach students to read in a way that can change their lives for the better. At once controversial and inspiring, this is a groundbreaking book written with the elegance and power to change the way we teach and
Democracy And Education: An Introduction To The Philosophy Of Education (Mobi Classics)Democracy and Education: an introduction to the philosophy of education is a book written in 1916 by John Dewey. His recurrent and intertwining themes of education, democracy and communication are effectively summed up in the following excerpt from the first chapter, "Education as a Necessity of Life". Excerpted from Wikipedia, the free encyclopedia.
Neoliberalism's War on Higher EducationNeoliberalism's War on Higher Education reveals how neoliberal policies, practices, and modes of material and symbolic violence have radically reshaped the mission and practice of higher education, short-changing a generation of young people.Giroux exposes the corporate forces at play and charts a clear-minded and inspired course of action out of the shadows of market-driven education policy.


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What is the best way to clone a XML document in Javascript?
I tried doing
var newDocument = myDocument.cloneNode(true);
but that just returned null. I also considered doing
var newNode = myDocument.documentElement.cloneNode(true);
but that is not enough for my purposes, since this way the new node has the same
ownerDocument as before.


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Houston YouTube History: The Houston Rockets
For this edition of Houston YouTube History, I dived into the Houston Rockets' YouTube stamp. There are tons of random clips of games, which are pretty recent, but those are boring rips from cable TV. I wanted weird stuff that you may have forgotten about.
Not that you would have forgotten their first championship in 1994. Or the one that next summer.
But I would like to know what brought a team of monkeys into the Summit's control room. Was there a strike or something in the broadcasting union?
And of course, I miss me some NBA Jam on Super Nintendo.
Razzle Dazzle!
Too many fucking puns.
We get it, they are both Texas teams.
We've all been there.
I wanna feel this feel again.
Shaq Attaq meets the Dream, with imitation meat products.
Sweet dreams and flying machines in pieces on the ground.
I couldn't do one of these without Mattress Mac, obviously.
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Firefighters investigate blaze
Lawrence firefighters are investigating the cause of a Wednesday-morning fire.
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