Archive for ‘Editor’s Notebook’

EO Tax Journal 2019-47

Paul Streckfus, March 8, 2019 at 5:01 am

1 – Editor’s Notebook

2 Excerpts from IRS Report to Congress on Private Tax-Exempt, Taxable, and Government-Owned Hospitals, May 2018

3 Treasury Releases Policy Statement on the Tax Regulatory Process

4 Comment on UBTI and Notice 2018-67

5 Memo on Net Investment Income Continue…

EO Tax Journal 2019-45

Paul Streckfus, March 6, 2019 at 5:38 am

1 – Editor’s Notebook

2 – Cert Denied in Case Involving New Jersey Not Allowing Grants to Preserve Religious Buildings (Morris County Board of Chosen Freeholders)

3 – Applicant Held Not Exempt under Section 501(c)(5) as an Agricultural Organization (Denial 201905005) Continue…

EO Tax Journal 2019-43

Paul Streckfus, March 4, 2019 at 5:46 am

1 – Editor’s Notebook

2 The Enfeebled IRS

3 Comments of Council on Foundations re Section 512(a)(7)

4 – Trump Administration Alleges Lack of Standing by Montana in Its Suit Alleging that Treasury and IRS Violated the Administrative Procedure Act by Issuing Rev. Proc. 2018-38 (Bullock v. IRS) Continue…

EO Tax Journal 2019-42

Paul Streckfus, March 1, 2019 at 5:46 am

1 – Editor’s Notebook

2 The Trump Foundation and the Private Foundation Termination Tax

3 IRS Issues Updated Procedures for Terrorism Screening of Exemption Applications

4 Comments of Independent Sector on Notice 2018-99 and Parking Continue…

EO Tax Journal 2019-41

Paul Streckfus, February 28, 2019 at 5:45 am

1 The EOTJ Mailbag

2 – Editor’s Notebook

3 – In the News

4 Grant from a Private Foundation to a Supporting Organization to Support a Global Religion Journalism Project Will Constitute a Qualifying Distribution under § 4942(g)(1)(A) and Will Not Be a Taxable Expenditure under §§ 4945(d)(4) or (5) (PLR 201851003)

5 Illinois Court Denies Property Tax Exemption to Hospice Care Center (Midwest Palliative Hospice and Care Center v. Beard) Continue…