Archive for December, 2017

EO Tax Journal 2017-247

Paul Streckfus, December 21, 2017 at 4:29 am

1 - Editor’s Notebook

2 – Excerpts from Joint Explanatory Statement of the Committee of Conference on the “Tax Cuts and Jobs Act”, Followed by Statutory Language

A – Excise Tax on Excess Tax-Exempt Organization Executive Compensation

B -  Unrelated Business Taxable Income Separately Computed for Each Trade or Business Activity Continue…

EO Tax Journal 2017-246

Paul Streckfus, December 20, 2017 at 4:30 am

1 - Quote of the Week

2 - The EOTJ Mailbag

3 – Did the Washington Post Give Too Much Credence to Tea Party Complaints?

4 – Charitable Nonprofits to Congress: The Final Tax Bill Would Sabotage Our Work in Communities. Kill the Bill and Start Over.

5 – Latest Development in Freedom from Religion Foundation Case Continue…

EO Tax Journal 2017-245

Paul Streckfus, December 19, 2017 at 4:37 am

1 – The EOTJ Mailbag

2 – Current and Quotable

3 – In the News

4 – Ninth Circuit Affirms Tax Court in Appeal of Parks Foundation Case

5 – Reaction to Ninth Circuit’s Decision in Parks Foundation

6 Summary of Parks Foundation Tax Court Decision

7 Concerns Expressed after Parks Foundation Tax Court Decision Continue…

EO Tax Journal 2017-244

Paul Streckfus, December 18, 2017 at 4:18 am

1 – Editor’s Notebook

2 – Overview of EO Provisions Included and Excluded from Final Tax Bill

3 – Organization Does Not Qualify as a (c)(4) Since Operating a For-Profit Business Selling Dogs that Provides Private Benefit (Revocation 201749020) Continue…

EO Tax Journal 2017-243

Paul Streckfus, December 15, 2017 at 4:29 am

1 – The EOTJ Mailbag

2 Editor’s Notebook

3 In the News (Impact Investing, DAFs)

4 Upcoming EO Tax Programs

5 Applicant Negotiating a Contract for Electricity from a Natural Gas Power Plant and Paying Associated Legal Costs Denied (c)(6) Status Based on Providing Particular Services to Members (Denial 201749016) Continue…