EO Tax Journal

1 – Editor’s Notebook

A – Trump Foundation Critiqued in the News

B - EO Council Program

2 – AICPA’s EO Recommendations for 2018-2019 Priority Guidance Plan

3 - ABA Section of Taxation’s EO Recommendations for 2018-2019 Priority Guidance Plan

4 - Private Benefit in Tandem Structures (Allen Bromberger)

5 - Applicant Providing Death and Other Benefits to Its Member Taxi Drivers Denied (c)(3) Status (Denial 201822032) Continue…

1 - The EOTJ Mailbag

2 – In the News (Impact Investing)

4 - ALI Program Announcement

5 - Applicant Denied (c)(3) Status Since Sole Purpose Is to Show Members’ Cattle at a National Show (Denial 201822030) Continue…

1 – YMCA Seeks Delay in Implementation of New Fringe Benefit Rules

2 – Senator Johnson Urges IRS to Rescind Regulation Requiring Submission of Donor Information for Nonprofit Organizations

3 – Gun Club Shot Itself in Foot by Not Providing Enough Information to Establish Exempt Status (Denial 201822029) Continue…

1 – In the News

2 – Charity Sells Raffle Tickets, Skips the Raffle

3 – Applicant Whose Activities Focus Solely on Promoting and Improving a Particular Brand of Software Denied (c)(6) Exemption (Denial 201821013) Continue…

1 – In the News

2 – IRS Rules Income of a Trust Is Derived from Exercise of Essential Governmental Function and Will Accrue to a State or Political Subdivision under Section 115(1) and Hence Trust’s Income Is Excludable from Gross Income under Section 115(1) (PLR 201821002)

3 – Assessing Charitable Performance of Hospitals (Gene Steuerle) Continue…