EO Tax Journal

1 – Editor’s Notebook

2 – In the News

3 – Foundation Center and GuideStar Merge

4 – State Research Aid

5 – Extension of Time under Regs. § 301.9100-3 to Elect under Regs. § 53.4942(a)-3(c)(2)(iv) to Treat Excess Distribution Carryovers from Prior Tax Years as Current Distributions (PLR 201852012) Continue…

1 – Editor’s Notebook

2 – Opportunity Zones Report Released

3 – IRS Rules on CRUTs in Recent Private Letter Ruling Continue…

1 – EO Practice Opportunity

2 – 109 Groups Strongly Oppose Any Weakening of Johnson Amendment

3 – ASAE Concerned about Treatment under Section 4960 of Amounts Payable under Section 457(f) Deferred Compensation Plans

4 – Proposed Transaction Will Satisfy the Self-Dealing Exception of Section 53.4941(d)-1(b)(3) (PLR 201850012) Continue…

1 – In the News

2 – The Gong Show Comes to Washington

3 – Rep. Price Introduces Legislation to Overturn Controversial ‘Dark Money’ Rule

4 – NAFCU Urges Fix to Grandfathering of Nonprofit Executive Compensation Retirement Plans

5 – Applicant Operating Solely to Grow, Harvest, and Sell Crops Denied (c)(5) Status (Denial 201849012)

6 – Business Association Denied (c)(7) as Social Club (Denial 201848017) Continue…

1 – Editor’s Notebook

2 – Possible December 12 Hearing on Clinton, Trump Foundations

3 – DOJ Cracks Down on Pharmaceutical Company Using Foundation as Illegal Conduit

4 – IRS issues Favorable UBIT and Chapter 42 Rulings to DPs, Foundation, and Trust during Estate Administration (PLR 201849009) Continue…