Archive for January, 2016

EO Tax Journal 2016-15

Paul Streckfus, January 22, 2016 at 4:53 am

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

Paul Streckfus, January 21, 2016 at 4:53 am

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

Paul Streckfus, January 20, 2016 at 5:10 am

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

Paul Streckfus, January 19, 2016 at 4:27 am

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

Paul Streckfus, January 18, 2016 at 4:18 am

1 – Editor’s Notebook

2 – Recent Program of Interest

3 – Recent DAF Article

4 – Recent Church Article

5 – CREW Seeks Audit of NRA Continue…