Archive for ‘State Tax Developments’

EO Tax Journal 2019-25

Paul Streckfus, February 6, 2019 at 5:19 am

1 – Editor’s Notebook

2 In the News

3
Foundation Center and GuideStar Merge

4 State Research Aid

5
Extension of Time under Regs. § 301.9100-3 to Elect under Regs. § 53.4942(a)-3(c)(2)(iv) to Treat Excess Distribution Carryovers from Prior Tax Years as Current Distributions (PLR 201852012) Continue…

EO Tax Journal 2019-9

Paul Streckfus, January 14, 2019 at 5:11 am

1 Editor’s Notebook

2 – Articles of Interest

A – Private Foundations Can Now Own 100% of Business Enterprise

B – North Carolina’s Nonprofit Property Tax Exemption Conundrum

C Good News / Bad News: The IRS has Released Interim Guidance Regarding the New Excess Compensation Excise Tax Applicable to Tax-Exempt Organizations Continue…

EO Tax Journal 2018-246

Paul Streckfus, December 20, 2018 at 6:11 am

1 – Trump Foundation Expected To Be Dissolved

2 – Senator Wyden Seeks Information about Alleged Financial Mismanagement at the U.S. Pain Foundation Continue…

EO Tax Journal 2018-233

Paul Streckfus, November 30, 2018 at 5:05 am

1 – Editor’s Notebook

2 TEGE EO Council – Last Call to Register for the December 11 Program

3 – NYAG Report Finds that Professional Fundraisers Retain Nearly One-Third of Charitable Campaign Donations

4 – In the News (IRS Restraining Policy Advocacy?)

5 CUNA Writes Congress Seeking TCJA Changes

6 – Challenge to Rev. Rul. 2004-6 and the IRS’s ‘Facts and Circumstances’ Test To Be Heard Monday in Fifth Circuit Continue…

EO Tax Journal 2018-207

Paul Streckfus, October 22, 2018 at 4:48 am

1 – Message from the Editor

2 – Editor’s Notebook

3 – In the News

4 Brady Statement on Proposed Opportunity Zones Regulations

5 – Treasury and IRS Issue Proposed Regulations on New Opportunity Zone Tax Incentive (IR-2018-206)

6 Special Rules for Capital Gains Invested in Opportunity Zones (Rev. Rul. 2018-29)

7 – Pre-TCJA State Tax Credit Programs in Georgia Need Protection

8 – Community Foundations Say Proposed SALT Regs Will Adversely Affect Long-Established State Charitable Giving Tax Credits Continue…