EO Tax Journal 2017-14

Paul Streckfus, January 20, 2017 at 4:22 am

1 – Editor’s Notebook

2 – Nominated Treasury Secretary Advocating More IRS Employees

3 – Management Contracts Safe Harbor Outline

4 – Management Contracts Safe Harbor Conditions (Rev. Proc. 2017-13) Continue…

EO Tax Journal 2017-13

Paul Streckfus, January 19, 2017 at 4:47 am

1 – Editor’s Notebook

2 – What Do We Know About Nonprofit Entrepreneurs?: Results from a Large-Scale Survey

3 – Recent Changes to IRS Appeals Procedures

4 – IRS Revokes Organization Based on Private Benefit of Providers and Members (Revocation 201702040) Continue…

EO Tax Journal 2017-12

Paul Streckfus, January 18, 2017 at 4:16 am

1 – Editor’s Notebook

2 – New EO Issue Snapshot

3 – Applicant Whose Primary Purpose Is the Business of Selling the Artwork of Its Members Denied (c)(7) Status, Also Lacks Commingling (Denial 201702043) Continue…

EO Tax Journal 2017-11

Paul Streckfus, January 17, 2017 at 4:15 am

1 – Editor’s Notebook

2 – Philanthrocapitalism: Exacerbating the Antidemocratic, Paternalistic, and Amateuristic Nature of Philanthropy

3 – Operation of Food Service Establishments in a Commercial Manner Results in Denial under Section 501(c)(3) (Denial 201702041)

4 – Applicant Designing, Printing, Marketing, Selling and Distributing T-Shirts Denied (c)(3) Status Based on Operating a Business (Denial 201702042) Continue…

EO Tax Journal 2017-10

Paul Streckfus, January 16, 2017 at 4:16 am

1 – Editor’s Notebook

2 – Use of Premises of a Tax-Exempt Hospital by a State University Is Substantially Related to Performance by Hospital of Its Charitable Purpose and Therefore Premises Will Not Be Considered Debt-Financed Property (PLR 201702002) Continue…