EO Tax Journal

1 – Section 265(a)(1) May Not Be Applied to Disallow Charitable Contribution Deduction Claimed in Computing UBTI under Section 512(a)(1)

2 – Comments of Global Endowment Management LP on Proposed Section 512(a)(6) Regulations

3 – Comments of CPA on Proposed Section 512(a)(6) Regulations Continue…

1 – In the News

2 – Comments of the National Council of Nonprofits on Proposed Section 512(a)(6) Regulations

3 – Comments of Ropes & Gray on Proposed Section 512(a)(6) Regulations

4 – Comments of Attorney Laura Kenney on Proposed Section 512(a)(6) Regulations

5 – Comments of Emory University on Proposed Section 512(a)(6) Regulations Continue…

1 – Quote of the Week

2 – Editor’s Notebook

3 – Taxpayer Advocate’s Annual Report to Congress Released

4 – Taxpayer Advocate and IRS Still at Loggerheads over Form 1023-EZ

5 – Comments of NACUBO on Proposed Section 512(a)(6) Regulations

6 – Comments of the University of Notre Dame on Proposed Section 512(a)(6) Regulations Continue…

1 – In the News

2 – Standards for Charitable Disaster Relief In the Time of Pandemic

3 – Comments by Research Universities on Proposed Section 512(a)(6) Regulations Continue…

1 – Editor’s Notebook

2 – Comments of the New York State Bar Association on the Proposed Section 512(a)(6) Regulations Continue…