EO Tax Journal

1 – Editor’s Notebook

2 – Americans United’s Agenda to Restore Religious Freedom: Enforce the Johnson Amendment

3 – NACUBO Seeks Extension of Form 990 and 990-T Filing Deadlines

4 – Practitioners’ Observations on New Electronic Form 1023

5 – LLC, a Tax-Exempt Controlled Entity, Granted an Extension of Time to Make an Election to Not Be Treated as a Tax-Exempt Entity under Section 168(h)(6)(F)(ii) (PLRs 202051001 and 202051002) Continue…

1 – Editor’s Notebook

2 – The EOTJ Mailbag

3 – Mandatory E-filing of Form 4720 by Private Foundations

4 – Grassley, Wyden Call for Greater Drug Industry Transparency in Report Exposing Opioid Makers’ Ties to Tax-Exempt Groups

5 – Nonprofits Call Bipartisan COVID Relief Compromise Insufficient, Call for #Relief4Charities

6 – Charitable Giving Coalition Urges Congress to Expand and Extend the Universal Charitable Deduction

7 – Outline of Presentation by New York State Charity Chief Continue…

1 – In the News

2 – IRS’s Janine Cook on COVID Relief Developments

3 – COVID-19-Related Employee Retention Credits: Interaction with Other Credit and Relief Provisions FAQs

4 – IRS Rules Investment Income Earned by Trust Is Excluded from Its Gross Income under Section 115 (PLR 202050003) Continue…

1 – In the News

2 – Editor’s Notebook

3 – IRS’s Janine Cook on Sections 4960 and 4968

4 – Membership Organization Consisting of Golf Enthusiasts Denied (c)(3) Status (Denial 202050017) Continue…

1 – Editor’s Notebook

2 – IRS Lawyers Review Final Section 512(a)(6) Silo Regs (Part 2)

3 – California Rejects Trump Administration’s Arguments in Amicus Brief Filed in Cases Challenging Required Donor Disclosure to State Charity Officials Continue…