EO Tax Journal

1 – Editor’s Notebook

2 – Pharma-Funded Charities Being Investigated by IRS

3 – Issuer’s Plan to Cease Status as a Qualified Scholarship Funding Corporation under § 150(d)(2) Will Not Affect Interest Exclusion on Its Bonds under § 103 (PLR 201726001)

4 – Agreement to Make Hospital Facilities Available for Students’ Clinical Practice Experience Will Not Result in Private Business Use under § 141(b) (PLR 201726007) Continue…

1 – Editor’s Notebook

2 – Coalition Supports Free Speech Fairness Act of 2016

3 – RP Golf Can’t Convince 8^th Circuit to Reverse Tax Court in Conservation Easement Case

4 – Ruling Addresses Issues in Section 501(c)(12) Cooperative’s Proposed Restructuring (PLR 201725017) Continue…

Donations Made through Matching Donation Programs that Will Be Provided by Private Foundation for Corporation’s Employees Are Not Self-Dealing under Section 4941, Will Be ‘Qualified Distributions’ under Section 4942(g), and Will Not Be ‘Taxable Expenditures’ under Section 4945(d) Continue…

1 – The EOTJ Mailbag

2 – The Aspen Institute’s Program on Philanthropy and Social Innovation Hosts Nonprofit Datathon

3 – Correction Made to Earlier PLR to Reflect Need for Expenditure Responsibility (PLR 201724001) Continue…

1 – Editor’s Notebook

2 – Testimony of Cleta Mitchell on DOJ’s Tax Division Attorneys

3 – Organization’s (c)(3) Status Revoked Because Primary Activity Was Operation of a Gaming Hall and for Paying Above-Market Rent to Gaming Hall Landlord (Revocation 201722029) Continue…