EO Tax Journal

1 – Editor’s Notebook

2 – In the News

3 – Chief Counsel Memo Explains Basis of Property of (c)(3) that Ceases to Qualify as a Public Charity (PMTA 2022-001) Continue…

1 – Editor’s Notebook

2 – In the News

3 – Quote of the Week

4 – You Get What You Pay For: PMA Statement Regarding Expectations for 2022 Filing Season

5 – Trust Distribution of Art Collection to Foundation Ruled Not Self-Dealing under Section 4941 and Artwork Will Be Treated as Being Used in Carrying Out Foundation’s Exempt Purpose under Section 4942(e)(1)(A) (PLR 202204003) Continue…

1 – The EOTJ Mailbag

2 – Memorial Service

3 – In the News

4 – New York Attorney General James Secures Major Win over WinRed in Consumer Protection Case

5 – Article of Interest

6 – Taxpayer Granted Extension of 45 days to Make Election to Self-Certify as a Qualified Opportunity Fund under Section 1400Z-2 (PLR 202202009) Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Association of Merchants Providing Members with Benefits Denied (c)(3) Status (Denial 202201015) Continue…

1 – Current & Quotable

2 – Editor’s Notebook

3 – Alumni Association Denied (c)(3) Status (Denial 202152020) Continue…