Archive for December, 2014

EO Tax Journal 2014-255

Paul Streckfus, December 31, 2014 at 4:59 am

1 – Website that is a Social Network Connecting Individuals to Nonprofit Organizations Denied (c)(3) Status (Denial 201452017)

2 – Modified IRS Guidance on Optional Expedited Process for Certain (c)(4) Applicants Continue…

EO Tax Journal 2014-254

Paul Streckfus, December 30, 2014 at 5:01 am

1 – The EOTJ Mailbag

2 – IRS Releases Final Section 501(r) Regulations

3 – Another Health Maintenance Organization Bites the Dust Continue…

EO Tax Journal 2014-253

Paul Streckfus, December 29, 2014 at 5:10 am

1 – The EOTJ Mailbag

A – Happy New Year

B – FOIA Harmful to Tax Administration?

2 – Current and Quotable

3 – Can Nonprofits Provide Equity Incentives to Key Employees?

4 – Presbyterian Church USA Named in IRS Complaint

5 - Register v. The Nature Conservancy — $1 Million Donation Constituted a Restricted Charitable Gift Continue…

EO Tax Journal 2014-252

Paul Streckfus, December 24, 2014 at 5:21 am

1 – Editor’s Notebook

2 – Issa Releases Report on IRS Targeting as 113th Congress Concludes Continue…

EO Tax Journal 2014-251

Paul Streckfus, December 23, 2014 at 5:27 am

1 – True the Vote Files Notice of Appeal in IRS Targeting Lawsuit

2 – Applicant that Leases Hospital Facility to For-profit Healthcare Organization Denied (c)(3) Status (Denial  201451037)

3 – Reformation of Trust Will Be a Qualified Reformation under § 2055(e)(3) if Effective under Local Law and if Trust Qualifies as a Charitable Remainder Unitrust under § 664(d) (PLR 201450003) Continue…