Archive for January, 2016
EO Tax Journal 2016-15
1 – Notice re Next Issue
2 – Continuing Corruption of (c)(4) Status
3 – Georgetown’s Annual EO Program Scheduled for April 28-29
4 – CRS Report Describes Four Charitable Extenders Made Permanent Continue…
EO Tax Journal 2016-14
1 – Quote of the Week
2 – Letter to the Editor
3 – EO News from the Hill
4 – New Training Module on Learn Foundation Law
5 – Recent Tax Court Filing Unearthed (Summit Foundation v. Commissioner) Continue…
EO Tax Journal 2016-13
1 – IRS Makes Changes to Its Advisory Committee on Tax Exempt and Government Entities (ACT)
2 – Section 506 Notification Requirement for New and Certain Existing Section 501(c)(4) Organizations (Notice 2016-09)
3 – Companion PLRs Released (PLRs 201603033 and 201603034) Continue…
EO Tax Journal 2016-12
1 – Is a Split Developing Between Community Foundations and Commercial Funds over DAFs?
2 – Route 231, LLC v. Comm’r – 4th Circuit Affirms Allocation of 97% of Tax Credits Generated by Conservation Donations to 1% Partner Was Disguised Sale
3 – Acquisition of All Interests in a Low Income Housing Project Run by a LLC Will Further Charitable Purposes, Will Not Result in Unrelated Business Income, and Will Not Result in Excess Business Holdings Tax under § 4943 (PLR 201603032) Continue…
EO Tax Journal 2016-11
1 – Editor’s Notebook
2 – Recent Program of Interest
3 – Recent DAF Article
4 – Recent Church Article
5 – CREW Seeks Audit of NRA Continue…