EO Tax Journal

1 – The EOTJ Mailbag

4 – IRS Provides General Advice on Public Charity Distributions to Non-(c)(3)s (INFO 2020-0003)

5 – IRS Advises that Subordinates in a Group Ruling Must Still File Form 8976 per Section 506

6 – Miller & Chevalier Ask Treasury and IRS to Expedite Charitable Contributions of Inventory Guidance Project

7 – Rep. Moulton Advocates for Nonprofit Assistance in Letter to Ways and Means Committee Chairman Richard Neal

8 – Easement Deduction Denied Where Not ‘Protected in Perpetuity’ (Hoffman Properties v. Commissioner) Continue…

1 – Editor’s Notebook

2 – Excerpts of March 30, 2020 Remarks of IRS Chief Counsel Michael Desmond to Land Trust Alliance

3 – IRS Releases Guidance Memo for Syndicated Conservation Easement Exams

4 – Excerpts from Class Action Complaint in Lechter et al. v. Aprio, LLP, et al. Continue…

1 – Editor’s Notebook

2 – Supreme Court Asks Solicitor General to Weigh in on California Law Requiring Nonprofits to Disclose Donors

3 – Foreign-Funded Dark-Money Groups Lobby IRS to Repeal Remaining Reporting Requirements

4 – IRS’s Latest Section 4941 Snapshot

5 – Homeowners’ Association Snapshot Continue…

1 – Quote of the Week

2 – Editor’s Notebook

3 – A ‘20/20’ Look at the 2017 Tax Act (Part 1)

4 – Handout Materials for a ‘20/20’ Look at the 2017 Tax Act

5 – Fairbairns Granted Summary Judgment, Fidelity Charitable Denied Continue…

1 – Editor’s Notebook

2 – In the News

3 – Upcoming EO Programs

4 – Letter from the Editor (to the Tax Court)

5 – Written Materials for News from the IRS and Treasury Continue…