Archive for ‘Focus on Courts’
EO Tax Journal 2018-105
1 – The EOTJ Mailbag
2 – In the News (Syndicated Conservation Easements)
3 – Program Announcement (EO Employee Benefit Plans)
4 – District Court Holds Summonses Issued by IRS Did Not Require Compliance with Church Audit Procedures Act (Rowe v. United States) Continue…
EO Tax Journal 2018-90
1 - In the News
2 – FFRF Case on Appeal to Seventh Circuit
3 - IRS Announces Tax Exempt Organization Search (formerly Select Check)
4 – International Issues for EOs (Part 1) Continue…
EO Tax Journal 2018-87
1 - Editor’s Notebook
2 - In the News (University of Louisville Foundation)
3 - Five New EO Issue Snapshots Added in Last Month
4 - Tax Court: Commerciality and Inurement Result in No (c)(3) Status for Doctor’s Consulting Activities (Abovo Foundation v. Commissioner)
5 – IRS Rules No Inurement in Proposed Transaction Involving a Section 501(c)(9) VEBA (PLR 201817008)
6 - CPA Seeks Law Change to Allow Distributions from an IRA to a DAF to Be Treated as Qualified Charitable Distributions Continue…
EO Tax Journal 2018-71
1 - In the News
2 - News from the EO Division Director (Part 2)
3 – Tax Court Holds No Charitable Contribution Deduction Allowable for Donation of Conservation Easement Continue…
EO Tax Journal 2018-69
1 – The EOTJ Mailbag
2 – NASCO, GuideStar, MRFP, and CityBase Creating Single System for State Charity Registration and Reporting
3 – Decision in Academy of American Tax Court Case Discovered Continue…