EO Tax Journal

1 – Editor’s Notebook

2 – Upcoming Program (Taxes and the Future of Philanthropy)

3 – Handouts for ABA Hate Speech Panel Discussion Continue…

1 – Comings and Goings

3 – Interim Guidance for IRS Employees on Processing Electronically Submitted Form 1023

4 – Applicant Operating a Restaurant Open to the Public Denied (c)(3) Status (Denial 202005021) Continue…

1 – In the News

2 – Applicant Providing an Economic Outlet to Enable Member Vendors to Sell Their Products Directly to the General Public Denied Section 501(c)(5) Status (Denial 202005022)

3 – Applicant Providing Retirement and Death Benefits to Members Denied Exemption under Section 501(c)(8) (Denial 202003007) Continue…

1 – Editor’s Notebook

2 – IRS Revises Form 1023 for Applying for Tax-Exempt Status; New Electronic Filing Available to Help Charities (IR-2020-25)

3 – New Form 1023 Procedures Described (Rev. Proc. 2020-8)

4 – IRS Rules Operation of PAC by a Subsidiary and Provision of Services Will Constitute Participation in a Political Campaign by Taxpayer under Section 501(c)(3) (PLR 202005020) Continue…

1 – Upcoming EO Programs

2 - In the News

3 – IRS Outlines New Tax Law Effect on Tax-Exempt Organizations

4 – Grassley, Wyden Continue Pressing Syndicated Conservation Easement Promoter

5 – Recent Legislation Provides Additional Tax Relief to Hurricane Victims

6 – Applicant Whose Primary Activity Is Planning and Hosting Fine Dining Social Events for Members Denied (c)(3) Status (Denial 202004015) Continue…