EO Tax Journal

1 – Editor’s Notebook

2 – Office of Chief Counsel Releases List of Charitable Contribution Cases Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – SBA Further Extends ‘Safe Harbor’ Date to May 18 for Returning PPP Loan Funds

4 – Eleventh Circuit Reverses Tax Court and Allows Golf Course Conservation Easement (Champions Retreat v. Commissioner) Continue…

1 – Editor’s Notebook

2 – Applicant Promoting the Exhibition, Breeding, and Training of Purebred Dogs Denied (c)(3) Exempt Status (Denial 202016023)

3 – Second Circuit: Nothing ‘Scientific’ about Dog Shows to Merit (c)(3) Exempt Status (American Kennel Club v. Hoey)

4 – Tax Court: Nothing ‘Educational’ about Dog Shows to Merit (c)(3) Exempt Status (Ann Arbor Dog Training Club v. Commissioner)

5 – IRS: Dog Clubs May Be (c)(7)s, But Not (c)(3)s (Rev. Rul. 71-421) Continue…

1 – TEGE EO Council Seeking Volunteers for 512(a)(6) Comment Process

2 – In the News

3 – IRS Issues New Proposed UBIT ‘Silo’ Regulations for Nonprofits

4 – DOJ Alerts 11^th Circuit of 6^th Circuit’s Decision in Hoffman Properties

5 – Applicant Promoting the Interests of Franchise Owners Denied (c)(6) Status (Denial 202017028) Continue…

1 – Editor’s Notebook

2 – In the News

3 – COVID-19: ERC v. PPP

4 – Accessing Charitable Endowment Funds to Address Critical Needs During COVID-19

5 – Panera Bread Foundation Says ‘No Más’ (Duran v. Leonard) in Tax Court Continue…