Archive for ‘EO Snapshots’

EO Tax Journal 2018-104

Paul Streckfus, May 25, 2018 at 6:42 am

1 – Message from the Editor

2 – Editor’s Notebook

3 – News from the IRS

4 – IRS Releases Snapshot on Section 4941

5 - Congressman Tom Reed Introduces REDUCE Act To Tackle Student Loan Debt For Working-Class Students

6 – Analysis of College Endowments Continue…

EO Tax Journal 2018-87

Paul Streckfus, May 2, 2018 at 4:40 am

1 - Editor’s Notebook

2 - In the News (University of Louisville Foundation)

3 - Five New EO Issue Snapshots Added in Last Month

4 - Tax Court: Commerciality and Inurement Result in No (c)(3) Status for Doctor’s Consulting Activities (Abovo Foundation v. Commissioner)

5 – IRS Rules No Inurement in Proposed Transaction Involving a Section 501(c)(9) VEBA (PLR 201817008)

6 - CPA Seeks Law Change to Allow Distributions from an IRA to a DAF to Be Treated as Qualified Charitable Distributions Continue…

EO Tax Journal 2018-56

Paul Streckfus, March 20, 2018 at 4:42 am

1 – Rest in Peace

2 - Outline for “When Private Foundation Grantees Fail”

3 - EO Update from the IRS, March 19, 2018

4 - Issue Snapshot: Entities Engaged in the Corporate Practice of Medicine Continue…

EO Tax Journal 2017-231

Paul Streckfus, November 29, 2017 at 4:30 am

1 - The EOTJ Mailbag

2 – Amending the Johnson Amendment in the Age of Cheap Speech (Ellen Aprill)

3 – Latest EO Snapshot Posted by IRS (IRC Section 514)

4 – Applicant Operating a Farmers’ Market Denied (c)(3) Status Based on Benefit to Vendors(Denial 201747009) Continue…

EO Tax Journal 2017-214

Paul Streckfus, November 2, 2017 at 4:14 am

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…