Archive for June, 2017
EO Tax Journal 2017-118
1 – Editor’s Notebook
2 – Council on Foundations’ Recommendations for Priority Guidance Plan Continue…
EO Tax Journal 2017-117
1 – Editor’s Notebook
2 – Thune, Casey Introduce Bill to Encourage Year-Round Charitable Giving
3 – Newman’s Own – 100% Profits to Charity
4 – 2017 Outstanding Nonprofit Lawyer Award Recipients Announced Continue…
EO Tax Journal 2017-116
1 - The EOTJ Mailbag
2 - NorCal Case To Be Settled?
3 – AHA Recommends 2017-2018 Priority Guidance Plan Include (1) Community Benefit Achieved When Hospitals Address Social Determinants of Health and (2) Rules for Participation of (c)(3) Hospitals in Non-MSSP ACOs Continue…
EO Tax Journal 2017-115
1 – Editor’s Notebook
2 – Testimony of Cleta Mitchell on DOJ’s Tax Division Attorneys
3 – Organization’s (c)(3) Status Revoked Because Primary Activity Was Operation of a Gaming Hall and for Paying Above-Market Rent to Gaming Hall Landlord (Revocation 201722029) Continue…
EO Tax Journal 2017-114
1 - The EOTJ Mailbag
2 – In the News
3 – For Letter Rulings and Similar Requests: Electronic Payment of User Fees Starts June 15; Replaces Paying by Check (IR-2017-102)
4 - IRS Rules that Foundation Founder’s Proposed Gift to Foundation by Transfer by Revocable Trust of Nonvoting Interests in LLC, the Sole Asset of Which Is a Promissory Note from a Disqualified Person, Will Not Constitute Self-Dealing under Section 4941 Nor Will Nonvoting interests in LLC to Be Held by Foundation Constitute Excess Business Holdings under Section 4943 (PLR 201723006) Continue…