IRS Issues New Guidelines Applicable to Public Interest Law Firms
On October 9, 1970, the Internal Revenue Service announced that it was beginning a 60-day review of the tax-exempt status of §501(c)(3) organizations that supported or directly undertook the litigation of environmental, consumer, or related "public" issues. The IRS' announcement attempted to define traditional public service litigation, e.g., charitable neighborhood legal services, in such a way as to exclude them from the review.