EO Tax Journal

1 – Editor’s Notebook

2 – Upcoming Conferences – Save the Date

3 – Draft Form 990-T Instructions Provide Hints Regarding New Code Provisions 512(a)(6) and (a)(7)

4 – IRS Rules Trust’s Income Is Excludable under Section 115(1) Because the Income Derives from Exercise of Essential Governmental Function (PLR 201844001)

5 – IRS Rules, for Purposes of Computing UBTI and the Set-Aside under Section 512(a)(3)(E)(i), the Applicable Account Limit under Section 419A(c)(6) May Be Computed by Including Insurance Premiums for Medical Benefits as Qualified Direct Costs (PLR 201844005) Continue…

1 – Editor’s Notebook

2 – TEGE EO Council – Registration Open for December 11 Program

3 – Second Letter to IRS Commissioner re Press Access

4 – School Superintendent Supports Proposed SALT Regs

5 – Another Wendy Parker Situation (Denial 201843013) Continue…

1 – Editor’s Notebook

2 – OZs in the News

3 -–Senator Booker Stresses Need for OZ Safeguards

4 – National TEGE Exempt Organization Council Announcement Continue…

1 – In the News

2 – Program Announcement

3 – Unrelated Business Taxable Income: Current Developments in Enforcement Activity (Part 1) Continue…

1 – Editor’s Notebook

2 – Seminar Announcement

3 – Who Benefits from Opportunity Zones?

4 – Shared Employment, Reporting of Compensation and Its Implications for Exempt Organizations Continue…