EO Tax Journal

1 – Editor’s Notebook

2 – Outline for ‘Accounting for Lawyers (Not!)’

3 – Organization Engaged in Gymnastics Instruction Denied (c)(3) Status Based on Inurement and Private Benefit (Revocation 201902032) Continue…

1 – Editor’s Notebook

2 – Association Engaged in Social and Educational Activities Denied (c)(3) Status (Denial 201852020)

3 – Extension of Time Granted to Make Election under § 168(h)(6)(F)(ii) Not To Be Treated as a Tax-Exempt Controlled Entity (PLR 201901004)

4 – USOC’s Response to Grassley’s Letter of January 22, 2019 Continue…

1 – Editor’s Notebook

2 – In the News

3 – Foundation Center and GuideStar Merge

4 – State Research Aid

5 – Extension of Time under Regs. § 301.9100-3 to Elect under Regs. § 53.4942(a)-3(c)(2)(iv) to Treat Excess Distribution Carryovers from Prior Tax Years as Current Distributions (PLR 201852012) Continue…

1 – Editor’s Notebook

2 – Opportunity Zones Report Released

3 – IRS Rules on CRUTs in Recent Private Letter Ruling Continue…

1 – EO Practice Opportunity

2 – 109 Groups Strongly Oppose Any Weakening of Johnson Amendment

3 – ASAE Concerned about Treatment under Section 4960 of Amounts Payable under Section 457(f) Deferred Compensation Plans

4 – Proposed Transaction Will Satisfy the Self-Dealing Exception of Section 53.4941(d)-1(b)(3) (PLR 201850012) Continue…