Archive for May, 2018
EO Tax Journal 2018-107
1 – In the News
2 – Charity Sells Raffle Tickets, Skips the Raffle
3 – Applicant Whose Activities Focus Solely on Promoting and Improving a Particular Brand of Software Denied (c)(6) Exemption (Denial 201821013) Continue…
EO Tax Journal 2018-106
1 – In the News
2 – IRS Rules Income of a Trust Is Derived from Exercise of Essential Governmental Function and Will Accrue to a State or Political Subdivision under Section 115(1) and Hence Trust’s Income Is Excludable from Gross Income under Section 115(1) (PLR 201821002)
3 – Assessing Charitable Performance of Hospitals (Gene Steuerle) Continue…
EO Tax Journal 2018-105
1 – The EOTJ Mailbag
2 – In the News (Syndicated Conservation Easements)
3 – Program Announcement (EO Employee Benefit Plans)
4 – District Court Holds Summonses Issued by IRS Did Not Require Compliance with Church Audit Procedures Act (Rowe v. United States) Continue…
EO Tax Journal 2018-104
1 – Message from the Editor
2 – Editor’s Notebook
3 – News from the IRS
4 – IRS Releases Snapshot on Section 4941
5 - Congressman Tom Reed Introduces REDUCE Act To Tackle Student Loan Debt For Working-Class Students
6 – Analysis of College Endowments Continue…
EO Tax Journal 2018-103
1 – Quote of the Week
2 – Editor’s Notebook
3 – List of Transcripts from Joint Councils EO Meeting of Feb. 22-23, 2018
4 – Examining the Landscape of Section 501(c)(4) Social Welfare Organizations (Ellen Aprill)
5 - Applicant Denied (c)(6) Status Based on Services to Members (Denial 201820019)
6 - Association of Tennis Umpires Denied (c)(4) Status (Denial 201820020) Continue…