Archive for ‘Current News and Developments’

EO Tax Journal 2020-250

Paul Streckfus, December 28, 2020 at 5:31 am

1 – Editor’s Notebook

2 – In the News

3 Section 501(c)(3) Organizations that Are Eligible to Self-Declare, Like Non-(c)(3) Self-Declarers, Are Not Eligible for § 301.9100-3 Relief Because They Did Not Fail to Make a Required Regulatory Election Continue…

EO Tax Journal 2020-248

Paul Streckfus, December 23, 2020 at 5:47 am

1 – Editor’s Notebook

2 – KPMG’s Summary of EO Tax Provisions

3 EO Excerpts from House Committees’ Summaries of Economic Relief Bill

4 Atlanta Tax Professionals Plead Guilty to Promoting Syndicated Conservation Easement Tax Scheme Involving More Than $1.2 Billion in Fraudulent Charitable Deductions

5 – Another Farmers’ Market Denied (c)(3) Status (Denial 202047013) Continue…

EO Tax Journal 2020-247

Paul Streckfus, December 22, 2020 at 5:42 am

1 – Editor’s Notebook

2 – Americans United’s Agenda to Restore Religious Freedom: Enforce the Johnson Amendment

3 – NACUBO Seeks Extension of Form 990 and 990-T Filing Deadlines

4 Practitioners’ Observations on New Electronic Form 1023

5 LLC, a Tax-Exempt Controlled Entity, Granted an Extension of Time to Make an Election to Not Be Treated as a Tax-Exempt Entity under Section 168(h)(6)(F)(ii) (PLRs 202051001 and 202051002) Continue…

EO Tax Journal 2020-246

Paul Streckfus, December 21, 2020 at 5:21 am

1 Update on Proposed $900 Billion Economic Relief Bill

2 – Editor’s Notebook

3 – In the News

4 – Transcript of Presentation by New York State Charity Chief (Part 2) Continue…

EO Tax Journal 2020-243

Paul Streckfus, December 16, 2020 at 5:09 am

1 – In the News

2 – The Philanthropy Roundtable’s Response to Proposal to Impose Restrictions on PFs and DAFs

3 Editor’s Notebook

4 – IRS’s Janine Cook’s Responses to EO Council Questions

5 Applicant Providing Particular Services to Members Denied (c)(6) Status (Denial 202050016) Continue…