EO Tax Journal 2019-139

Paul Streckfus, July 19, 2019 at 5:15 am

1 Early Test of New IRS Chief Counsel’s Mettle

2 – Representatives Clyburn and Maloney Seek Members’ Support of Charity Bills

3 – Condominium Association Does Not Qualify as a Social Club under Section 501(c)(7) Based on Rev. Rul. 75-494 (Denial 201928016)

4 – Applicant Helping Minority and Women-Owned Businesses to Succeed Denied (c)(3) Status (Denial 201927022) Continue…

EO Tax Journal 2019-138

Paul Streckfus, July 18, 2019 at 5:14 am

1 – Quote of the Week

2 – The EOTJ Mailbag

3 – Editor’s Notebook

4 – New York Attorney General James Files Lawsuit Against IRS

5 – Representatives Sherrill and Gottheimer Lead Bipartisan Resolution to Strike Down Treasury Department Regulations Aimed at SALT

6 Suit May Not Be Brought for Failure to Disclose under Section 6104(d) Continue…

EO Tax Journal 2019-137

Paul Streckfus, July 17, 2019 at 5:21 am

1 Mortimer M. Caplin, July 11, 1916 – July 15, 2019

2 – Editor’s Notebook

3 – JCT Explains Impact of Proposed Legislation on Syndicated Conservation Easement Transactions

4 – IRS Rules Benefits to Members Precludes 501(c)(3) Status (Denial 201928015 Continue…

EO Tax Journal 2019-136

Paul Streckfus, July 16, 2019 at 5:24 am

1 – The EOTJ Mailbag

2 – In the News

3 – This Is Not a Joke

4 – Distribution of a Charitable Lead Annuity Trust’s Assets to a Foundation as a Result of a State Court Order Will Not Result in Gain or Loss (PLR 201928005)

5 – Section 172(b)(2) Requires Taxpayer to Use a Year-by-Year Net Operating Loss Absorption Computation to Determine the Charitable Contribution Carryover Adjustment under Section 170(d)(2)(B) Continue…

EO Tax Journal 2019-135

Paul Streckfus, July 15, 2019 at 5:19 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – In the News

4 Nonprofit Governance: Who Should Be Watching? A Look at State, Federal and Dual Regulation

5 – ABA Submits Examples of Volunteers Providing Services to EOs with Respect to Section 4960 Continue…