Archive for February, 2019

EO Tax Journal 2019-41

Paul Streckfus, February 28, 2019 at 5:45 am

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

Paul Streckfus, February 27, 2019 at 4:26 am

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

Paul Streckfus, February 26, 2019 at 5:39 am

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

Paul Streckfus, February 25, 2019 at 4:51 am

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

Paul Streckfus, February 22, 2019 at 5:26 am

1 – The EOTJ Mailbag

2 Editor’s Notebook

3 Current Complex Investment Issues (Transcript) Continue…