Archive for October, 2016

EO Tax Journal 2016-201

Paul Streckfus, October 17, 2016 at 4:19 am

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

Paul Streckfus, October 14, 2016 at 4:31 am

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

Paul Streckfus, October 13, 2016 at 5:16 am

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

Paul Streckfus, October 12, 2016 at 4:21 am

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

Paul Streckfus, October 11, 2016 at 4:47 am

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…