Archive for ‘Editor’s Notebook’

EO Tax Journal 2020-183

Paul Streckfus, September 21, 2020 at 5:22 am

1 – Editor’s Notebook

2 – Upcoming EO Program

3 – Excerpts from Final Section 4968 Regulations Applicable to Colleges and Universities Continue…

EO Tax Journal 2020-182

Paul Streckfus, September 18, 2020 at 5:28 am

1 – Editor’s Notebook

2 – TEGE EO Council to Present November 30 EO Update

3 Coalition of Nonprofits Calls on Congress to Act Quickly to Pass Bipartisan Coronavirus Relief Legislation

4 – New York Attorney General James Shuts Down Fundraising Operation That Solicited Donations on Behalf of Sham Charities

5 Telemarketer at Center of Public Integrity Investigation Banned from Fundraising Continue…

EO Tax Journal 2020-180

Paul Streckfus, September 16, 2020 at 5:14 am

1 – Program Announcement

2 – Editor’s Notebook

3 – Tax Court Opinion in Korean-American Senior Mutual Association Inc. v. Commissioner (KASMA) Continue…

EO Tax Journal 2020-179

Paul Streckfus, September 15, 2020 at 5:32 am

1 – Editor’s Notebook

2 – IRS Rules Charitable Lead Unitrust’s Interest in a Limited Liability Company Will Note Constitute Self-Dealing under Section 4941 Nor Result in Excess Business Holdings under Section 4943 (PLR 202037009)

3 – Nonprofit Corporation’s Income Held Excludable from Gross Income under Section 115(1) of the Code (PLR 202035004) Continue…

EO Tax Journal 2020-178

Paul Streckfus, September 14, 2020 at 5:11 am

1 – Editor’s Notebook

2 – AICPA Comments on Proposed Section 512(a)(6) Regulations Continue…