EO Tax Journal

1 – Editor’s Notebook

2 – EO Snapshots for 2020

3 – EO Snapshot: IRC Section 4940(d), Exemption for Certain Operating Foundations

4 – EO Snapshot: IRC 507(c), Imposition of Tax Upon the Termination of a Private Foundation

5 – EO Snapshot: Grants to Foreign Organizations by Private Foundations Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – EO Snapshot: IRC Section 4942(g)(2), Certain Set-Asides

4 – GAO Report on Opportunity Zones Continue…

1 – In the News

3 – Recent EO Snapshot on Section 4943 Extension of Time

4 – IRS Grants Foundation an Additional Five Years to Dispose of Excess Business Holdings under Section 4943(c)(7) (PLR 202040002) Continue…

1 – Editor’s Notebook

2 – Should Foundations Seek Greater Impact through Mission-Related Investments?

3 – Latest IRS EO Snapshot

4 – Applicant with a Substantial Nonexempt Commercial Purpose Denied (c)(3) Exempt Status (Denial 202039019) Continue…

1 – Editor’s Notebook

2 – Supreme Court Asks Solicitor General to Weigh in on California Law Requiring Nonprofits to Disclose Donors

3 – Foreign-Funded Dark-Money Groups Lobby IRS to Repeal Remaining Reporting Requirements

4 – IRS’s Latest Section 4941 Snapshot

5 – Homeowners’ Association Snapshot Continue…