EO Tax Journal

1 – Editor’s Notebook

2 – IRS IRA/CHIPS Pre-Filing Registration Tool Now Open

3 – JCT’s Bluebook Contains Description of Present Conservation Easement Law and Explanation of Legislative Changes Continue…

1 – Editor’s Notebook

2 – In the News

3 – Reps. Thompson, Buchanan Introduce Bill to Remove PGA Tax-Exempt Status

4 – “Groups Hide in Greater Darkness”: Foreign Nationals Using Charity Backdoor to Influence American Elections

5 – Witnesses Clash on Role of IRS in EO Enforcement

6 – $30M Military Wreath Charity Buys Solely from Its Founders’ Farm Continue…

1 – Editor’s Notebook

2 – Senator Tom Cotton Introduces Woke Endowment Security Tax Act to Tax College Endowments

3 – Senate Democrats Block Vance Legislation to Tax Large University Endowments

4 – Recent Article of Interest

5 – Council on Foundations and Independent Sector File Amicus Brief in Fearless Foundation Lawsuit to Protect Right to Give

6 – Amicus Brief of CoF and IS in Fearless Fund Case Continue…

1 – Editor’s Notebook

2 – The EOTJ Mailbag

3 – Opening Statement of House Oversight Subcommittee Chair David Schweikert, R-Arizona, at Hearing on Tax-Exempt Charities Influencing the Political Process

4 – Opening Statement of Ranking Member Bill Pascrell, D-N.J., at House Oversight Subcommittee Hearing on Tax-Exempt Charities Influencing the Political Process

5 – Opening Statement of Ways and Means Committee Chair Jason Smith, R-Mo., at House Oversight Hearing on Tax-Exempt Charities Influencing the Political Process

6 – ABA EO Committee to Meet January 19, 2024, in San Francisco Continue…

1 – Editor’s Notebook

2 – Rep. Foxx Announces Formal Investigation into Harvard, UPenn, and MIT

3 – Primer on Section 4942 Published

4 – Recent PLR Seems Problematic (PLR 202347002)

5 – But No Mercy for This Applicant (Denial 202347019) Continue…