Archive for May, 2016
EO Tax Journal 2016-105
1 – In the News
2 – Form 1023-EZ User Fee Drops to $275 on July 1 (Rev. Proc. 2016-105)
3 – Providing Services to Members Precludes Section 501(c)(6) Status (Denial 201622033)
4 – Private Foundation Seeks Relief in Tax Court from Revocation, UBIT, and Section 4942 Excise Tax, Gets Stipulated Decision (The Arseny and Olga Kovshar Private Charitable Foundation v. Commissioner) Continue…
EO Tax Journal 2016-104
1 – Editor’s Notebook
2 – H.R. 5255 Would Expand FTC’s Jurisdiction over Nonprofits
3 – Top 10 — er, 11 — Mistakes Made in Completing Form 990 Continue…
EO Tax Journal 2016-103
1 – Second and Third Quotes of the Week
2 – Association Denied (c)(6) Status Because Limited to Employees of Dealerships of One Brand (Denial 201621017)
3 – A Rose by Any Other Name Would Smell as Sweet? (AICPA Seeks Exclusions from Definition of Hospital)
4 – Grassley Releases Results of Inquiry into Missouri Tax-Exempt Hospital; Confirms Debt Forgiveness of $16.9 Million for 5,070 Patients Continue…
EO Tax Journal 2016-102
1 – Editor’s Notebook
2 – Opening Statement of Chairman Goodlatte at Hearing on ‘Examining the Allegations of Misconduct against IRS Commissioner John Koskinen, Part I’
3 – Statement of IRS Commissioner John Koskinen Submitted to House Judiciary Committee for May 24 Hearing
4 – Prepared Statement of House Oversight Committee Chair Jason Chaffetz
5 – Prepared Statement of Representative Ron DeSantis
6 – Why Didn’t Republicans Invite the IG to the IRS Hearings? Continue…
EO Tax Journal 2016-101
1 – Quote of the Week
2 – Koskinen Will Not Appear at Today’s Inquisition, er Hearing
3 – Current and Quotable
4 – Senator Grassley Has More Questions for Wounded Warrior Project
5 – Bright Lines Project Seeks Guidance on (c)(3) Political Activity
6 – Guidance Sought for Agricultural Research Organizations Continue…