EO Tax Journal

1 – DC Bar Program Announcement on State and Local Tax Issues for Exempt Organizations

2 – Council on Foundations and National Council of Nonprofits Oppose Proposed Tax Legislation (H.R. 1)

3 - NACUBO Has ‘Serious Concerns’ about H.R. 1

4 – Coalition Seeks Retention of Private Activity Bonds in Tax Legislation

5 – 400 Wealthy Taxpayers Demand Congress Not Cut Their Taxes

6 – Agreement between Foundation and Trustees Will Not Result in Self-Dealing under Section 4941 and Payments Made Thereunder Will Not Constitute Taxable Expenditures under Section 4945 (PLR 201745001) Continue…

1 – Registration Now Open for December 6 “Update and Q&A with the Director of Exempt Organizations”

2 – Insights into the IRS’s New Data-Driven Approach to Examining Tax-Exempt Organizations (Part 2) Continue…

1 – Call for Questions for December 6 Session with Margaret Von Lienen and Meghan Biss

2 – Are Real Charities Losing Out to Institutional Interests?

3 – Commentary on Denial Letter 201744020 by Marv Friedlander, Chief, EO Technical (retired)

4 – Applicant Purchasing a Mobile Home Park, But Not the Mobile Homes, and Maintaining the Common Areas and Providing Related Services Denied (c)(3) Exempt Status (Denial 201744020) Continue…

1 - Editor’s Notebook

2 – Program Announcement

3 – Three New EO Issue Snapshots

A – Exclusion of Bingo from Unrelated Business Activity

B – Rents from Personal Property, ‘Mixed Leases,’ and the Rental Exclusion from UBTI

C – Exclusion of Rent from Real Property from Unrelated Business Taxable Income

4 - Student FICA Exception Snapshot

5 - Earlier EO Issue Snapshots Posted on irs.gov Continue…

1 – Correction

2 – Program Reminders

3 – New TIGTA Report on ‘IRS Scandal’

4 – Latest TIGTA Report Appears to Undermine Earlier Findings

5 – Professorial Comments on TIGTA Report

6 – Applicant Operating as a Mortgage Broker Denied 501(c)(3) Status(Denial 201739016) Continue…