Archive for ‘Focus on Courts’
EO Tax Journal 2020-119
1 – Editor’s Notebook
2 – Registration Open for Virtual Representing & Managing Tax-Exempt Organizations Program
3 – Learning about Legal Issues for Private Foundations
4 – 11th Circuit Blesses Conservation Merit of Golf Course
5 – Policy Excerpts from CRS Report on Charitable Contribution Deductions Continue…
EO Tax Journal 2020-117
1 – Editor’s Notebook
2 – Federal Reserve Seeks Feedback on Expansion of MSLP to Nonprofits
3 – Text of Freedom Path’s Complaint for Declaratory Judgment Continue…
EO Tax Journal 2020-96
1 – Editor’s Notebook
2 – Office of Chief Counsel Releases List of Charitable Contribution Cases Continue…
EO Tax Journal 2020-95
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…
EO Tax Journal 2020-84
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…