EO Tax Journal

1 – Old Business

3 – 43 AGs Seek Legislation Allowing States “To More Freely Obtain and Use” EO Information from the IRS Continue…

Yesterday I went to the annual conference of the National Center on Philanthropy and the Law at New York University School of Law. (The conference will conclude today.) The approximately 50 invited guests are a Who’s Who of EO practitioners and academics. The agenda for the conference was “Border Patrol: Charitable Status Despite Inurement or Private Benefit?” Continue…

Will an EO Case Hurt Obama in 2012?

In my opinion, a Petition for a Writ of Certiorari recently filed by Jim Bopp on behalf of Catholic Answers could be granted and could have a significant impact on the 2012 elections (for an article and the Petition, see below). Bopp is accusing the IRS of silencing “core political speech by trickery” and asserts that if Catholic Answers does continue to exercise its right to speak, it will be “placed on the rack once again” by the IRS. Continue…

1 – IRS Seeks ACT Applications/Nominations

With all due respect to past and present ACT members, I think the ACT needs more levity. This year I’m nominating Roseanne Barr, Stephen Colbert, Kathy Griffin, Steve Martin, Bette Midler, Eddie Murphy, and Jon Stewart. Surely one of the them can pass the FBI check.

2 – Health Facility Denied Exemption Based on Inurement and Commerciality Continue…

Laura Kalick Discusses Current UBIT Issues

What follows is an October 6 interview of Laura Kalick of BDO USA, LLP, Bethesda, Maryland. Laura is the co-chair of the Subcommittee on Unrelated Business Income for the EO Committee of the ABA’s Tax Section and BDO’s National Director of Nonprofit Tax Consulting. Continue…