EO Tax Journal

1 – Editor’s Notebook

2 – Final Regulations on Charitable Contributions and State and Local Tax Credits (IR-2019-109)

3 – Treasury Issues Final Regulations on Charitable Contributions and State and Local Tax Credits

4 – Guidance Providing a Safe Harbor under Section 164 for Certain Individuals Who Make a Payment to or for the Use of an Entity Described in Section 170(c) in Return for a State or Local Tax Credit (Notice 2019-12)

5 – Former House Staffer Seeks Advice on Aggregating Qualifying Partnership Interests per Notice 2018-67

6 – Council of Michigan Foundations Comments on Section 4960 and Notice 2019-09 Continue…

1 – Editor’s Notebook

2 – Fairbairn Vs. Fidelity: The Lawsuit That Reflects Rising Concerns About The DAF Boom

3 – Senators Grassley and Wyden Press Subjects in Easement Investigation

4 – TIGTA Recommends that TE/GE Division Complete a Section 4960 Compliance Strategy Continue…

1 – The EOTJ Mailbag

2 – PGP Recommendations of ABA’s EO Committee

3 – PGP Recommendations of AICPA’s EO Tax Panel

4 – More Commentary on Section 4960 Tax on Executive Compensation by University of Oregon AGC Continue…

1 – The EOTJ Mailbag

2 – More on Section 4960 Tax on Executive Compensation

3 – Wyden Bill Would End Tax Breaks for Donations to Influence College Admissions (Press Release)

4 – Text of the College Admissions Fairness Act (S. 1732)

5 – Report Finds Using Non-Refundable 25% Charitable Giving Tax Credit to Non-Itemizers Has Largest Positive Impact among Five Proposals Continue…

1 – Editor’s Notebook

2 – In the News

3 – Form 990-T Fiscal Year 2017 Corporate Filers Apply Blended Rate to Unrelated Business Taxable Income (UBTI) for Entire Taxable Year

4 – Applicant Providing Homeowners with Assistance Denied Based on a Number of Factors (Denial 201921019) Continue…