EO Tax Journal

1 – Editor’s Notebook

2 – Feedback on Taxpayer First Act Sought

3 – More on DAFs (Isn’t There Always?)

4 – Organization of Baseball Umpires Denied Exemption under Sections 501(c)(4), (c)(5), and (c)(6) (Denial 201951011)

5 – Applicant Operating a Soccer League Job Referral Service for Referees Denied (c)(3) Status (Denial 201951015) Continue…

1 – Current & Quotable

2 – Editor’s Notebook

3 – In the News

4 – Congress Repeals Nonprofit Parking Tax; Simplifies Private Foundation Tax; and Provides Special Treatment for Disaster Relief Donations

5 – Applicant Denied (c)(6) Status Based on Benefits to Members (Denial 201951010)

6 – Applicant Maintaining Common Areas of an Industrial Park for the Owners Denied (c)(4) Status (Denial 201951014) Continue…

1 – Editor’s Notebook

2 – In the News

3 – Rep. Walker Introduces Legislation to Allow Low and Middle Income Taxpayers to Deduct Charitable Giving

4 – Auto Enthusiasts Denied (c)(7) Status (Denial 201948009) Continue…

1 – Holiday Notice

2 – In the News

3 – Phony PACs Disguised as Charities Probably Escape IRS Notice

4 – Charitable Interests Passing to a Foundation under the Terms of a Trust, Prior to a Qualified Reformation, Are “Reformable Interests” under § 2055(e)(3)(C) (PLR 201947007) Continue…

1 – Editor’s Notebook

2 – What Is a Stiftung?

3 – Lifetime Annuity to Founder’s Wife Precludes (c)(3) Status (Denial 201947020) Continue…