EO Tax Journal

1 – Editor’s Notebook

2 – ABA Committee on Nonprofit Organizations Seeking Nominations for the 2017 Outstanding Nonprofit Lawyer Awards

3 – Understanding UPMIFA: Important Endowment Concepts

4 – Section 501(c)(19) Veterans’ Group Revoked for Failure to Meet Membership Test (Revocation 201652028) Continue…

1 – Editor’s Notebook

2 – IRS Raises Red Flag over Tax Shelter Land Deals

3 – IRS Rules No Self-Dealing or Excess Business Holdings Following Transfer of Assets to Limited Partnership (PLR 201703003) Continue…

1 – Editor’s Notebook

2 – What Do We Know About Nonprofit Entrepreneurs?: Results from a Large-Scale Survey

3 – Recent Changes to IRS Appeals Procedures

4 – IRS Revokes Organization Based on Private Benefit of Providers and Members (Revocation 201702040) Continue…

1 – Editor’s Notebook

2 – New EO Issue Snapshot

3 – Applicant Whose Primary Purpose Is the Business of Selling the Artwork of Its Members Denied (c)(7) Status, Also Lacks Commingling (Denial 201702043) Continue…

1 – Editor’s Notebook

2 – Philanthrocapitalism: Exacerbating the Antidemocratic, Paternalistic, and Amateuristic Nature of Philanthropy

3 – Operation of Food Service Establishments in a Commercial Manner Results in Denial under Section 501(c)(3) (Denial 201702041)

4 – Applicant Designing, Printing, Marketing, Selling and Distributing T-Shirts Denied (c)(3) Status Based on Operating a Business (Denial 201702042) Continue…