EO Tax Journal

1 - Quote of the Week

2 - The EOTJ Mailbag

3 - Editor’s Notebook (PLR 201829003)

4 – Latest Façade Easement Case in Tax Court Results in Win for IRS (Harbor Lofts Associates v. Commissioner) Continue…

1 - The EOTJ Mailbag

2 - Editor’s Notebook

3 – Policing The Border: A History Of IRS Regulation Of Political Activity (Roger Colinvaux)

4 – Transfer of Assets to a Subaccount within Taxpayer Will Not Result in Prohibited Inurement under Section 501(c)(9) other than through the Payment of Permissible VEBA Benefits to Employees and Retirees Nor Result in UBTI (PLR 201833013) Continue…

1 – In the News

2 – How the Trump Foundation Illustrates the Limits of Charity Regulations

3 – Independent Sector Opposes Indexing Capital Gains for Inflation

4 – Democratic Senators Urge IRS Scrutiny of For-Profit Colleges Converting to Tax Exempt Nonprofits

5 – Applicant Creating and Maintaining Neutral Internet Exchange for Members Denied (c)(3) Status Based on Private Benefit (Denial 201832015) Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Applicant Providing Maintenance and Other Services for Commercial Property Owners Denied (c)(4) Status (Denial 201832017) Continue…

1 – The EOTJ Mailbag

2 – More Views on DAFs – Pro and Con

3 – Applicant Primarily Benefitting Founders by Paying Their Personal Expenses Denied Exempt Status Based on Inurement (Denial 201831013) Continue…