Archive for June, 2017

EO Tax Journal 2017-118

Paul Streckfus, June 16, 2017 at 4:21 am

1 – Editor’s Notebook

2 – Council on Foundations’ Recommendations for Priority Guidance Plan Continue…

EO Tax Journal 2017-117

Paul Streckfus, June 15, 2017 at 4:20 am

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

Paul Streckfus, June 14, 2017 at 4:25 am

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

Paul Streckfus, June 13, 2017 at 4:38 am

1 – Editor’s Notebook

2 – Testimony of Cleta Mitchell on DOJ’s Tax Division Attorneys

3Organization’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

Paul Streckfus, June 12, 2017 at 4:37 am

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…