EO Tax Journal

1 – Employment Opportunity

2 – Editor’s Notebook

3 – FFRF Asks IRS to Investigate Church for Pulpit Politicking

4 – Transcript of State Regulatory Update (Part 2) Continue…

1 – Editor’s Notebook

2 – In the News

3 – IRS Announces Extension of Time for Certain Applicable Entities to Make an Elective Payment Election on Form 990-T (IR-2024-267)

4 – Transcript of State Regulatory Update (Part 1) Continue…

1 – The EOTJ Mailbag

2 – Program of Interest

3 – Senator Cotton Asks IRS to Investigate Voter Participation Center

4 – Editor’s Notebook

5 – IRS Continues to Lay Out Its Position in Consolidated Sportsmen Case Continue…

1 – Quote of the Week

2 – Editor’s Notebook

3 – In the News

4 – In New Lawsuit, Religious Nonprofit Targets Johnson Amendment in Order to Endorse Political Candidates without Losing Tax-Exempt Status

5 – IRS Approves Extension for an Additional Five Years the Period of Time for Disposing of Taxpayer’s Excess Business Holdings under Section 4943(c)(7) (PLR 202440009)

6 – IRS Approves Proposed Grant as an Unusual Grant under Treasury Reg. Section 1.509(a)-3(c)(4)(Ruling 202440013) Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – List of EO Items on 2024-2025 Priority Guidance Plan

4 – Treasury and IRS Issue Final Regulations Identifying Syndicated Conservation Easement Transactions as Abusive Tax Transactions (IR-2024-259)

5 – Treasury and IRS Issue Guidance on Long-term, Part-time Employees in 403(b) Retirement Plans (IR-2024-257)

6 – Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Employees under Section 403(b) Plans (Notice 2024-73) Continue…