EO Tax Journal

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…

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…