Archive for October, 2016
EO Tax Journal 2016-201
1 – Today’s Schedule
2 – Editor’s Notebook
3 – Americans United Letter to IRS
4 – IRS Response to Americans United
5 – Private Foundation’s Proposed Grant to a Supporting Organization for the Supporting Organization to Construct and Operate a Performing Arts Center on Land Supporting Organization Will Purchase Using Other Funds from a Disqualified Person with respect to the Private Foundation Will Not Constitute an Act of Self-Dealing under Section 4941 (PLR 201642001) Continue…
EO Tax Journal 2016-200
1 – Editor’s Notebook
2 - October 25 TEGE Council Meeting Program Announcement
3 – When Does ‘Educating’ Become ‘Lobbying’?
4 – Tax Exemption and Political Candidate Support
5 – Push to Repeal the Johnson Amendment Could Open Pandora’s Box for Money in Politics
6 – American College of Tax Counsel Concerned about Appeals Changes
7 – The University of Louisville Foundation Bought an Empty Factory in Oklahoma – Because a Donor Asked Continue…
EO Tax Journal 2016-199
1 – Clinton Foundation in the News
2 – Cause of Action Press Release: Report Reveals How White House Evaded Checks, Likely Accessed Confidential Taxpayer Information
3 – ‘Young Professional Organization’ Denied (c)(3) Exemption for Serving Substantial Social Purposes and Providing Benefits to Members, But Retains (c)(4) Exemption (Denial 201641026) Continue…
EO Tax Journal 2016-198
1 – Editor’s Notebook
2 – Office of Appeals Outlines Changes in Policies and Procedures
Fact Sheet #1: IRS Clarifies Office of Appeals Policies
Fact Sheet #2: Changes to Case Transfer and Conference Procedures
3 – Applicant Denied Based on Commercial Purpose, Private Benefit and Inurement; Rev. Rul. 73-313 Distinguished (Denial 201641027) Continue…
EO Tax Journal 2016-197
1 – Editor’s Notebook
2 – Why the Constitution Protects Churches’ Right to Endorse Candidates
3 – Organization that is a Consolidated Department of Incorporated Cities in a State is a Wholly Owned Instrumentality of Political Subdivisions of State to which Donations Are Tax Deductible under § 170 (PLR 201641021) Continue…