EO Tax Journal

1 – Section 107 Case Update

4 – Election Year Issues for Exempt Organizations (Part 2) Continue…

1 – Findings of Inurement and Commerciality Doom Family Trust of Massachusetts

I suspect the plaintiff in this case will appeal, but I think it will be a difficult case to overturn, even though the District Court judge took a pretty harsh stance, considering we’ve all seen a lot of cases worse than this one get exemption. And I doubt if Bruce Hopkins in his next annual review of EO developments will like the court’s use of the commerciality doctrine, but such is the life of a pundit, so I sympathize.

2 – Does the Supreme Court Care How Many Homes a Minister Can Have under Section 107? Continue…

1 – The Never-Ending Story

4 – District Court Extends Standing to Plaintiffs in Section 107 Challenge Continue…

1 – D.C. Circuit Says Groups Can Keep Donors Secret

Carter appointee Harry T. Edwards joined two Bush appointees, Janice Rogers Brown and Raymond Randolph, to overturn a donor disclosure decision in Van Hollen v. FEC.

2 – More on Bobby Thompson and the USNVA

Recently-released revocation 201237022 appears to be directed to the now notorious United States Navy Veterans Association. Continue…

1 - Charitable Contributions to Domestic Disregarded Entities

2 – Tax Court Reconsiders Earlier Opinion, Doesn’t Change Result Continue…