EO Tax Journal

1 – Quote of the Week

2 – Editor’s Notebook

3 – List of Transcripts from Joint Councils EO Meeting of Feb. 22-23, 2018

4 – Examining the Landscape of Section 501(c)(4) Social Welfare Organizations (Ellen Aprill)

5 - Applicant Denied (c)(6) Status Based on Services to Members (Denial 201820019)

6 - Association of Tennis Umpires Denied (c)(4) Status (Denial 201820020) Continue…

1 – Current & Quotable

2 - College and University Endowments: Overview and Tax Policy Options

3 - Council on Foundations and Independent Sector Applaud Introduction of Charitable Giving Tax Deduction Act

4 - Charitable Giving Tax Deduction Act (H.R. 5771)

5 - Another Farmers’ Market Denied Exemption (Denial 201819011) Continue…

1 – Editor’s Notebook

2 - Failed Charity: Taking State Tax Benefits into Account for Purposes of the Charitable Deduction

3 - Another Farmers’ Market Denied Exemption (Denial 201818017)

4 - Research Organization Denied (9)(3) Status Based on Operating in a Commercial Manner and Benefit to Insiders (Denial 201818018)

5 - Trust’s Contribution to a Section 501(c)(9) VEBA Is Consistent with Requirements of Section 115(1) (PLR 201818008) Continue…

1 - Editor’s Notebook

2 - In the News (University of Louisville Foundation)

3 - Five New EO Issue Snapshots Added in Last Month

4 - Tax Court: Commerciality and Inurement Result in No (c)(3) Status for Doctor’s Consulting Activities (Abovo Foundation v. Commissioner)

5 – IRS Rules No Inurement in Proposed Transaction Involving a Section 501(c)(9) VEBA (PLR 201817008)

6 - CPA Seeks Law Change to Allow Distributions from an IRA to a DAF to Be Treated as Qualified Charitable Distributions Continue…

1 – Message from the Editor

2 – The EOTJ Mailbag

3 - Skulduggery In the News

4 – New York City Comptroller Analyzes Effects of Tax Act on Nonprofits

5 – Applicant Denied (c)(3) Exemption Based on Failure to Establish that It Is Operating Housing in a Manner that Furthers a Charitable Purpose (Denial 201816011) Continue…