Archive for ‘Focus on Courts’

EO Tax Journal 2020-119

Paul Streckfus, June 19, 2020 at 5:51 am

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

Paul Streckfus, June 17, 2020 at 5:30 am

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

Paul Streckfus, May 18, 2020 at 5:29 am

1 – Editor’s Notebook

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

EO Tax Journal 2020-95

Paul Streckfus, May 15, 2020 at 5:40 am

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

Paul Streckfus, April 30, 2020 at 5:36 am

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…