Archive for July, 2019

EO Tax Journal 2019-137

Paul Streckfus, July 17, 2019 at 5:21 am

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

Paul Streckfus, July 16, 2019 at 5:24 am

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

Paul Streckfus, July 15, 2019 at 5:19 am

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

Paul Streckfus, July 12, 2019 at 5:14 am

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

Paul Streckfus, July 11, 2019 at 5:23 am

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…