Archive for July, 2019
EO Tax Journal 2019-137
1 – Mortimer M. Caplin, July 11, 1916 – July 15, 2019
2 – Editor’s Notebook
3 – JCT Explains Impact of Proposed Legislation on Syndicated Conservation Easement Transactions
4 – IRS Rules Benefits to Members Precludes 501(c)(3) Status (Denial 201928015 Continue…
EO Tax Journal 2019-136
1 – The EOTJ Mailbag
2 – In the News
3 – This Is Not a Joke
4 – Distribution of a Charitable Lead Annuity Trust’s Assets to a Foundation as a Result of a State Court Order Will Not Result in Gain or Loss (PLR 201928005)
5 – Section 172(b)(2) Requires Taxpayer to Use a Year-by-Year Net Operating Loss Absorption Computation to Determine the Charitable Contribution Carryover Adjustment under Section 170(d)(2)(B) Continue…
EO Tax Journal 2019-135
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Nonprofit Governance: Who Should Be Watching? A Look at State, Federal and Dual Regulation
5 – ABA Submits Examples of Volunteers Providing Services to EOs with Respect to Section 4960 Continue…
EO Tax Journal 2019-134
1 – Correction
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Two Senators Query IRS on Schedule B Disclosure Change
5 – Organization Providing Consulting Services to Nonprofit Organizations for a Fee Denied (c)(3) Status (Denial201925017) Continue…
EO Tax Journal 2019-133
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Is the Federalist Society Mostly about Politics and, if so, Is It a (c)(3)?
4 – FFRF Accuses AFA of Improper Campaign Intervention
5 – Social Club’s Exemption under Section 501(c)(7) Revoked by IRS (Revocation 201927023) Continue…