EO Tax Journal

1 - The EOTJ Mailbag

2 – In the News

3 – For Letter Rulings and Similar Requests: Electronic Payment of User Fees Starts June 15; Replaces Paying by Check (IR-2017-102)

4 - IRS Rules that Foundation Founder’s Proposed Gift to Foundation by Transfer by Revocable Trust of Nonvoting Interests in LLC, the Sole Asset of Which Is a Promissory Note from a Disqualified Person, Will Not Constitute Self-Dealing under Section 4941 Nor Will Nonvoting interests in LLC to Be Held by Foundation Constitute Excess Business Holdings under Section 4943 (PLR 201723006) Continue…

1 - IRS News

2 – Book Review

3 - The EOTJ Mailbag

4 - Program Announcement

5 – Business League’s Exemption Revoked Because Sole Activity Is Providing Advertising Services to Its Members, Franchisees of a Particular Brand that Competes with Other Brands within the Same Industry (Revocation 201718040) Continue…

1 – Editor’s Notebook

2 – Trump Says the IRS Regulates Churches Too Much. Here’s Why He’s Wrong

3 – Applicant Denied (c)(6) Status Because Its Activities Further Private Interests of Individual Members (Denial 201721020)

4 – Applicant Formed to Maintain a Building for Use by Various Local Fraternal Organizations Denied (c)(10) Status (Denial 201721021)

5 – Applicant Whose Activities Include Promoting Business Interests of Its Members, Improving Business in Area, and Providing Social Activities Denied (c)(3) Status (Denial 201721022) Continue…

1 – Has John Koskinen Lost His Mind?

2 – The EOTJ Mailbag

3 – Court Orders Lerner and Paz Depositions To Be “Confidential—Attorneys’ Eyes Only” Until Motion to Include Documents in the Public Record

4 – IRS Announces Three New Members for Advisory Committee on 
Tax Exempt and Government Entities (IR-2017-99)

5 – Applicant Providing Publishing Software for a Fee to Non-Exempt Local News Co-ops Denied (c)(3) Status (Denial 201720010) Continue…

1 – UT Law School EO Program Announcement

2 – Applicant Providing a Funding Mechanism for Individuals to Raise Funds to Pay Their Student Loan Debt Denied (c)(3) Status (Denial 201718036)

3 – Applicant Whose Activities Result in Substantial Private Benefit to a For-Profit Subchapter S Corporation and Whose Earnings Inure to the Benefit of Its President Denied (c)(3) Status (Denial 201718039) Continue…