Archive for ‘State Tax Developments’

EO Tax Journal 2019-55

Paul Streckfus, March 20, 2019 at 5:07 am

1 – Editor’s Notebook

2 – CalNonprofits Sponsors Bill for Transparency in Donor-Advised Funds

3 The Promises and Perils of Using Big Data to Regulate Nonprofits

4 – Corporation Engaged in Maintenance of Commercial Shopping Center Denied (c)(4) Status Since Benefitting Business Owners (Denial 201907013) Continue…

EO Tax Journal 2019-54

Paul Streckfus, March 19, 2019 at 5:20 am

1 – Another Tax Angle to College Admissions Scandal

2 – Tax Problems Loom in the College Admissions Scandal

3 NACUBO Statement in Response to Senator Wyden’s College Admissions Scandal-Related Proposal

4 – AG Grewal: New Jersey Joins Montana Challenge to IRS Elimination of ‘Significant Contributor’ Reporting for Tax-Exempt Organizations

5 – NYSAG: Trump Foundation Assets Were Misused by Trumps

6 – IRS Rules Trustor’s Proposed Transfer of Nonvoting Interests in LLC to Charitable Lead Annuity Trust Will Not Constitute an Act of Self-Dealing Described in Section 4941(PLR 201907004) Continue…

EO Tax Journal 2019-40

Paul Streckfus, February 27, 2019 at 4:26 am

1 – The EOTJ Mailbag

2 Editor’s Notebook

3 California Legislators May Attempt to Require Minimum Annual Distributions from DAFs

4 Ellen Aprill On Liberal Suppression: Viewing Section 501(c)(3)’s Speech Restrictions In Their Tax Context

5 – IRS Rules Tax-Exempt Religious Residential Community Is a Religious Order per Rev. Proc. 91-20 and Its Members’ Subsistence Payments Are Not Wages Nor Subject to FICA and FUTA Tax (PLR 201904008) Continue…

EO Tax Journal 2019-36

Paul Streckfus, February 21, 2019 at 5:22 am

1 – Editor’s Notebook

2 – More in the News (Fiscal Sponsors, Donor-Advised Funds)

3 How Politicians Use Nonprofits to Cloak Spending after Election Day

4 – Current Complex Investment Issues (Part 4) Continue…

EO Tax Journal 2019-25

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

1 – Editor’s Notebook

2 In the News

Foundation Center and GuideStar Merge

4 State Research Aid

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…