Revenue Procedure 92-59
Internal Revenue Service
1992-2 C.B. 411 (1992)
- Written by Daniel Clark, JD
Facts
Private law firms generally provided legal representation to clients whose individual financial interests were sufficient to justify the costs of litigation. Litigation in which an individual plaintiff’s financial interest was small but in which the general public’s interest in the outcome was relatively high was generally the purview of public-interest law firms. Such public-interest law firms could, under certain conditions, qualify for tax-exempt status as charitable organizations. Historically, the Internal Revenue Service (IRS) adopted narrow, stringent standards for public-interest law firms to qualify; these standards included categorically prohibiting law firms from charging or accepting attorney’s fees. Toward the end of the twentieth century, however, the IRS began issuing guidance revising some of these strict policies.
Rule of Law
Issue
Holding and Reasoning ()
What to do next…
Here's why 830,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,400 briefs, keyed to 994 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
