EO Tax Journal

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…

1 – Editor’s Notebook

2 – EY Announces Webcast to Feature Sunita Lough

3 – Six New EO Issue Snapshots Posted on irs.gov (Part 2)

A – The Enduring Relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) Organizations

B – IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments Continue…

1 – New Date for Gulf Coast Area TE/GE Council EO Update Program

2 – In the News

3 – FY 2018 Appropriations Bill and the IRS

4 – Applicant Negotiating Contracts, Salaries and Benefits for Its Members Denied (c)(4) Status Since Not Promoting Social Welfare; Also Not a Local Association of Employees (Denial 201736026)

5 – Applicant Denied (c)(3) Status, Since a Substantial Portion of Its Activities Consists of Providing Death, Catastrophic Illness or Injury Benefits to Members (Denial 201736025) Continue…

1 – The EOTJ Mailbag

2 – In the News

3 – Upcoming Program

4 – Form 1023-EZ Applicant Denied (c)(3) Status Because Its Primary Activity Is Conducting an Annual Car Show for Its Members and the Public (Denial 201736024) Continue…