EO Tax Journal

1 – Editor’s Notebook

2 – Memo to IRS Employees re Margaret Von Lienen’s Retirement

3 – Janine Cook on Section 4960 Proposed Regs

4 – Summary of Comments Received on Proposed Section 4960 Regulations

5 – Land Trust Alliance Statement on Updated Conservation Easement Legislation in Congress

6 – Governments Should Strike a Balance between Encouraging Philanthropy through Tax Support and Ensuring Effective Public Policy Continue…

1 – Editor’s Notebook

2 – In the News

4 – IRS’s Margaret Von Lienen Reviews EO Administrative Developments (Part 2) Continue…

1 – Editor’s Notebook

2 – Senate Investigation of Easement Syndications Worth Celebrating

3 – Chief Counsel Advice Provided on Applicability of Civil Fraud Penalty to Partnerships in Syndicated Conservation Easements (CCA 202044010)

4 – Dissolution of Foundation and Subsequent Transfer of Foundation Assets Is a Completed Gift for Gift Tax Purposes (CCA 202045011) Continue…

1 – Editor’s Notebook

2 – Another EO Loophole Explained

3 – Schedule and Speakers for Western EO Conference

4 – Virtual NAAG/NASCO Conference Announcement

5 – Nonprofits Support Bipartisan Legacy IRA Act (H.R. 3832)

6 – IRS Rules Organization Is a Religious Order and Its Members Are Members of the Religious Order (PLR 202043004) Continue…

1 – The EOTJ Mailbag

3 – In the News

4 – Are Certain Colleges and Universities in Danger of Losing Their Tax-Exempt Status?

5 – Eleventh Circuit Comes to Rescue of Conservation Easements (Pine Mountain Preserve v. Commissioner) Continue…