EO Tax Journal

1 – Applicant Failed to Provide Documentation to Establish that It Met Requirements of Section 501(c)(3) (Denial 201827013)

2 – Law Firm’s Comments on New Section 512(a)(6) Continue…

1 – The EOTJ Mailbag

2 – IRS Rules Taxpayer’s Grant to Museums of the Legal Title, Naked Ownership and Remainder Interest in Artwork, as Defined by the Deed of Transfer, Will Be a Completed Gift for Gift Tax Purposes (PLR 201825003)

3 – EO Council Transcript: EO Technical Update from TEGE Associate Chief Counsel Office (Part 2)

4 – IRS Rules Loans Made by Foundation Pursuant to Loan Program (1) Constitute PRIs under Section 4944(c) and Are Not Jeopardizing Investments and (2) Constitute Qualifying Distributions under Section 4942(j)(3)(A) (PLR 201821005) Continue…

1 – Editor’s Notebook

2 - Organization Receives Numerous Rulings on Its Conversion from a Supporting Organization to a Private Foundation (PLR 201825004)

3 - Social Club’s Exemption Revoked (Revocation 201824013) Continue…

1 – Editor’s Notebook

2 - Senator Wyden Calls for Review of Laws Regulating Charitable Organizations

3 - Current Article of Interest

4 - Another Farmers’ Market Bites the Dust (Denial 201824014) Continue…

1 - The EOTJ Mailbag

2 – AICPA Members Hear from EO Division Director

3 – Mayo Tries to Keep IRS from Questioning CEO

4 – IRS Finds Applicant’s Recreational Activities/Purposes Exceed Charitable Ones in Denying (c)(3) Exemption (Denial 201824012) Continue…