EO Tax Journal

1 – Editor’s Notebook

2 – In the News

3 – Article of Interest

4 – EO Excerpts from 2018-2019 Priority Guidance Plan

5 – EO Draft Forms Available on irs.gov

6 – Applicant Providing Dispute Resolution Services and Passing Profits to a Related (c)(6) Organization Denied (c)(3) Status (Denial 201844013) Continue…

1 – Editor’s Notebook

2 – Upcoming Conferences – Save the Date

3 – Draft Form 990-T Instructions Provide Hints Regarding New Code Provisions 512(a)(6) and (a)(7)

4 – IRS Rules Trust’s Income Is Excludable under Section 115(1) Because the Income Derives from Exercise of Essential Governmental Function (PLR 201844001)

5 – IRS Rules, for Purposes of Computing UBTI and the Set-Aside under Section 512(a)(3)(E)(i), the Applicable Account Limit under Section 419A(c)(6) May Be Computed by Including Insurance Premiums for Medical Benefits as Qualified Direct Costs (PLR 201844005) Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Recent Article of Interest

4 – NCSHA Compiles Directory of Qualified Funds for Opportunity Zone

5 – Foundation Granted Extension of Time to Make Election under Section 53.4942(a)-3(c)(2)(iv) (PLR 201831007) Continue…

1 – Editor’s Notebook

2 – TEGE EO Council – Registration Open for December 11 Program

3 – Second Letter to IRS Commissioner re Press Access

4 – School Superintendent Supports Proposed SALT Regs

5 – Another Wendy Parker Situation (Denial 201843013) Continue…

1 - The EOTJ Mailbag

2 - Editor’s Notebook

3 – IRS Rules Graduation Grants Are Not Taxable Expenditures under Section 4945(d) and Are Qualifying Distributions under Section 4942(g)(1) (PLR 201830003)

4 – Form 1023-EZ Filer Denied Exemption After Review (Denial 201839015) Continue…