EO Tax Journal

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – College Department Head May Exclude from Gross Income Rental Allowance under Section 107(2) (Rev. Rul. 70-549)

4 – Faculty, Managers, Executives, or Administrators Who Are Ordained, Licensed or Commissioned Ministers Employed by University Qualify under Section 107 (PLR 200925001)

5 – Managers, Executives, or Administrators Who Are Ordained, Licensed or Commissioned Ministers Employed by Organization Qualify under Section 107 (PLR 201023008) Continue…

1 – Editor’s Notebook

2 – Proposed Transfers from and to Foundations Constitute a Significant Disposition of Assets Described in Section 507(b)(2) (PLRs 202231005, 202231006, 202231007, 202231008) Continue…

1 – Editor’s Notebook

2 – Latest Treasury/IRS Chief Counsel Report Card

3 – How Much Do Tax-Exempt Organizations Benefit from Tax Exemption on Their Income?

4 – Applicant Promoting the Game of Disc Golf via Leagues, Casual Playing or Tournaments Denied (c)(3) Status (Denial202230011) Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – How Much Is Too Much (or Too Little)? EO Executive Compensation Issues (Part 3)

4 – Purchase of Land by Church Will Not Be Treated as Debt-Financed Property under Section 514(b) for 15 years from Date of Acquisition Because the Land Qualifies for the Neighborhood Land Use Exception under Section 514(b)(3) (PLR 202225007) Continue…