EO Tax Journal

1 – Editor’s Notebook

2 – In the News (Our Star Chamber Tax Court)

3 – Proposed Regs Provides Guidance as to the Timing and Filing of Form 4720 for Persons Liable for Payment of Section 4960, 4966, 4967, and 4968 Excise Taxes

4 – ESOP Not Exempt under Section 501(a) Because It Failed Section 410(b) Minimum Coverage Requirement (Paza Staffing Services v. Commissioner) Continue…

1 – The EOTJ Mailbag

2 – IRS Proposes Requiring ‘Parking Tax Only’ Organizations to File Form 990-T

3 – Life Extension Foundation Court Battle Ends — Live Long and Prosper Continue…

1 – Editor’s Notebook

2 – Upcoming Conferences – Save the Date

3 – Draft Form 990-T Instructions Provide Hints Regarding New Code Provisions 512(a)(6) and (a)(7)

4 – IRS Rules Trust’s Income Is Excludable under Section 115(1) Because the Income Derives from Exercise of Essential Governmental Function (PLR 201844001)

5 – IRS Rules, for Purposes of Computing UBTI and the Set-Aside under Section 512(a)(3)(E)(i), the Applicable Account Limit under Section 419A(c)(6) May Be Computed by Including Insurance Premiums for Medical Benefits as Qualified Direct Costs (PLR 201844005) Continue…

1 – Editor’s Notebook

2 – In the News (DAFs Reign Supreme)

3 – Bruce Hopkins Disappointed with Ninth Circuit

4 – Charitable Giving Provisions of the TCJA: Charitable Contributions and State Initiatives in High SALT States Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Recent Article of Interest

4 – NCSHA Compiles Directory of Qualified Funds for Opportunity Zone

5 – Foundation Granted Extension of Time to Make Election under Section 53.4942(a)-3(c)(2)(iv) (PLR 201831007) Continue…