EO Tax Journal

1 – Editor’s Notebook

2 – EY Announces Webcast to Feature Sunita Lough

3 – Six New EO Issue Snapshots Posted on irs.gov (Part 2)

A – The Enduring Relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) Organizations

B – IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments Continue…

1 – In the News

2 – Six New EO Snapshots Posted on www.irs.gov

A – Volunteer Labor Exclusion from Unrelated Trade or Business

B – Identification and Treatment of Income from Mailing Lists

C – Exclusive Provider Arrangement within Qualified Sponsorship Agreements

D – IRC Section 4945(h) – Expenditure Responsibility Continue…

1 – In the News

2 – Article of Interest

3 – Applicant Denied for Failure to Supply Supporting Documentation to Establish Its Right to (c)(3) Status (Denial 201738012) Continue…

1 - Editor’s Notebook

2 – Some Charity Hospitals Avoid the Tax Man While Ignoring the Needy

3 – District Court Concludes that University of Utah’s Medical Residents Are Not Students and Therefore the Medical Residents Are Subject to FICA Taxation (University of Utah v. United States) Continue…

1 – Editor’s Notebook

2 – Charity Founded by U.S. Senate Candidate Roy Moore Violated Tax Law by Promoting Moore’s Candidacy Continue…