EO Tax Journal

1 – Editor’s Notebook

2 – Stipulated Decision in Free Sacred Trinity Church

3 – Income Received by Section 501(c)(6) Association for Certifying Facilities to Third-Party Standards Is Not Subject to UBIT (PLR 202415003) Continue…

1 – Editor’s Notebook

2 – NY AG Update – Hot Issues and Enforcement Trends (Part 2)

3 – Tenth Circuit Holds Section 7611 Protections Do Not Apply to Section 7609 Summons (God’s Storehouse Topeka Church v. U.S.) Continue…

1 – Editor’s Notebook

2 – In the News

3 – Buettner Ruling: Section 501(c)(3) and Title IX

4 – IRS Warns about Fake Charities Exploiting Taxpayer Generosity

5 – AHA: There is Nothing ‘Fair’ about the Lown Institute’s ‘Fair Share’ Report Continue…

1 – Editor’s Notebook

2 – In the News

3 – More than 1,900 Nonprofit Hospitals Receive More in Tax Breaks than They Give Back to Their Community, Totaling Billions

4 – Fourth Circuit Holds that Section 501(c)(3) Status Does Not Equate to ‘Receiving Federal Financial Assistance” for Purposes of Title IX Continue…

1 – Editor’s Notebook

2 – ABA’s EO Committee to Meet May 3 in Washington

3 – Taxpayer’s Income from Underwriting Reinsurance Policies for Authority Is Excludable from Gross Income under § 115(1) (PLR 202413009) Continue…