Archive for January, 2015

EO Tax Journal 2015-10

Paul Streckfus, January 15, 2015 at 5:30 am

National Taxpayer Advocate’s Annual Report to Congress Contains Three EO Issues

A – Legislative Recommendation #5 (Enact an Optional “Safe Harbor” Election That Would Allow Section 501(c)(4) Organizations to Ensure They Do Not Engage in Excessive Political Campaign Activity

B – Legislative Recommendation #12 (Allow Sections 501(c)(4), (c)(5), or (c)(6) Organizations to Seek a Declaratory Judgment to Resolve Disputes About Exempt Status and Require the IRS to Provide Administrative Review of Automatic Revocations of Exempt Status

C – Most Litigated Issue #9 (Charitable Deductions Under Section 170) Continue…

EO Tax Journal 2015-9

Paul Streckfus, January 14, 2015 at 5:32 am

1 – My Observations on Fran Hill’s Latest Article

2 – Why is the IRS Still Diddling with Tea Party Groups? Continue…

EO Tax Journal 2015-8

Paul Streckfus, January 13, 2015 at 5:16 am

1 – The Big Three a Little Clueless — or a Lot — about EO?

2 – Two More EO Procedural Revenue Procedures (2015-9 and -10) Continue…

EO Tax Journal 2015-7

Paul Streckfus, January 12, 2015 at 5:19 am

1 – Recent News Articles of Interest

2 – Does Consumer’s Lament Apply Equally to IRS?

3 – Denied Applicant Says It Qualifies as a (c)(3) — Might It Now File a Form 1023-EZ? (Denial 201502017) Continue…

EO Tax Journal 2015-6

Paul Streckfus, January 9, 2015 at 5:11 am

1 – Recent Articles of Interest

2 – Nonprofit Governance: Issues and Challenges in Executive Compensation

3 – Tenth Circuit: IRS Regulations Do Not Permit a Charitable Contribution Deduction Unless Any Existing Mortgage on the Donated Property Has Been Subordinated (Mitchell v. Commissioner) Continue…