Archive for February, 2019
EO Tax Journal 2019-41
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Grant from a Private Foundation to a Supporting Organization to Support a Global Religion Journalism Project Will Constitute a Qualifying Distribution under § 4942(g)(1)(A) and Will Not Be a Taxable Expenditure under §§ 4945(d)(4) or (5) (PLR 201851003)
5 – Illinois Court Denies Property Tax Exemption to Hospice Care Center (Midwest Palliative Hospice and Care Center v. Beard) Continue…
EO Tax Journal 2019-40
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – California Legislators May Attempt to Require Minimum Annual Distributions from DAFs
4 – Ellen Aprill On Liberal Suppression: Viewing Section 501(c)(3)’s Speech Restrictions In Their Tax Context
5 – IRS Rules Tax-Exempt Religious Residential Community Is a Religious Order per Rev. Proc. 91-20 and Its Members’ Subsistence Payments Are Not Wages Nor Subject to FICA and FUTA Tax (PLR 201904008) Continue…
EO Tax Journal 2019-39
1 – Editor’s Notebook
2 – Senator Grassley Seeks Answers from IRS re Nonprofit Hospitals
3 – The Curious Case of the ‘Parking Tax’ and the Ruby Slippers
4 – Professional Corporation Engaged in Practice of Medicine Denied (c)(3) Status (Denial 201904016) Continue…
EO Tax Journal 2019-38
1 – Editor’s Notebook
2 – Transcripts and Handouts from January 18, 2019 Meeting of the EO Committee of the ABA’s Tax Section
3 – National Council of Nonprofits Comments on Notice 2018-99 Providing Parking Guidance for Section 512(a)(7)
4 – How Depreciation Should Be Handled under Section 512(a)(7) Continue…
EO Tax Journal 2019-37
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Current Complex Investment Issues (Transcript) Continue…