EO Tax Journal

1 – My Prelude to Greg Colvin’s Commentary

2 – Greg Colvin Continues ABA Tax Section Discussion Continue…

1 – The EOTJ Mailbag

3 – Another Nonprofit Newspaper Recognized as Exempt (San Francisco Public Press) Continue…

1 – Findings of Inurement and Commerciality Doom Family Trust of Massachusetts

I suspect the plaintiff in this case will appeal, but I think it will be a difficult case to overturn, even though the District Court judge took a pretty harsh stance, considering we’ve all seen a lot of cases worse than this one get exemption. And I doubt if Bruce Hopkins in his next annual review of EO developments will like the court’s use of the commerciality doctrine, but such is the life of a pundit, so I sympathize.

2 – Does the Supreme Court Care How Many Homes a Minister Can Have under Section 107? Continue…

1 – Where Did These Proposed Regs Come From?

2 – News From the IRS and Treasury (Part 2) Continue…

Correspondence between Senator Carl Levin (D-Mich.) and the IRS Continue…