Archive for October, 2017

EO Tax Journal 2017-202

Paul Streckfus, October 17, 2017 at 4:22 am

1 - Editor’s Notebook

2 – Corporate Media Have Few Apologies for Getting IRS Scandal Backwards

3 – Lesson from Tax Court: The Downside of Easy Tax Exemption Approval

4 – Tax Court Holds Interest Runs from Date of Revocation (Creditguard of America v. Comm’r) Continue…

EO Tax Journal 2017-201

Paul Streckfus, October 16, 2017 at 4:22 am

1 - Editor’s Notebook

2 – Bruce Hopkins’ Summary of Section 514 Private Letter Ruling

3 – ABA Section of Taxation Seeks More Time To Comment on New Form 1024-A

4 – Reviewed Audit Technique Guides Released by IRS

5 – Applicant Providing Benefits to Help Members in Event of Death of a Relative Denied (c)(3) Status (Denial 201740023) Continue…

EO Tax Journal 2017-200

Paul Streckfus, October 13, 2017 at 4:22 am

1 - Editor’s Notebook

2 – Remedies and the Parsonage Allowance

3 - Universal Charitable Giving Act of 2017 (H.R. 3988) Introduced by Rep. Mark Walker, R-N.C., on October 4, 2017

A – Independent Sector Statement on the Universal Charitable Giving Act

B – National Council of Nonprofits Statement on the Universal Charitable Giving Act

4 – Agreement with Developer, Whereby Initial Fees and Expenses Are Borne by Developer, To Be Later Paid or Reimbursed by Foundation, and Whereby a Success Fee May Be Payable upon Completion of the Rezoning Process, Will Not Give Rise to Section 514(c) Acquisition Indebtedness, Nor Will Receipt of Lease Proceeds from the Property Be Includible in Foundation’s Unrelated Business Taxable Income under Section 512(a) (PLR 201740002) Continue…

EO Tax Journal 2017-199

Paul Streckfus, October 12, 2017 at 4:22 am

1 - Editor’s Notebook

2 - In the News

3 – Becket Lawyers Promise Appeal to Seventh Circuit in Freedom from Religion Case

4 – Keep Johnson Amendment, Say 92 House Democrats

5 – Intermediaries: The EO “Swiss Army Knife” (Part 2) Continue…

EO Tax Journal 2017-198

Paul Streckfus, October 11, 2017 at 4:29 am

1 - Editor’s Notebook

2 – Form 1023-EZ Needs to Ask for More Information, Writes Law Professor

3 – Intermediaries: The EO “Swiss Army Knife” (Part 1) Continue…