Archive for December, 2019
EO Tax Journal 2019-252
1 – Editor’s Notebook
2 – Crocodile Tears and Schedule B Disclosure
3 – CFIF Supports Proposed Schedule B Regulations Continue…
EO Tax Journal 2019-251
1 – $100 Billion In Mormon Till Does Not Merit IRS Attention
2 – Applicant Denied Section 501(c)(8) Status Because Not Operating under the Lodge System Nor Having Activities that Accomplish Fraternal Purposes (Denial 201951012)
3 – IRS Rules that Prospective Grant an Unusual Grant per Treas. Reg. Section 1.509(a)-3(c)(4) (PLR 201952009) Continue…
EO Tax Journal 2019-250
1 – Editor’s Notebook
2 – Feedback on Taxpayer First Act Sought
3 – More on DAFs (Isn’t There Always?)
4 – Organization of Baseball Umpires Denied Exemption under Sections 501(c)(4), (c)(5), and (c)(6) (Denial 201951011)
5 – Applicant Operating a Soccer League Job Referral Service for Referees Denied (c)(3) Status (Denial 201951015) Continue…
EO Tax Journal 2019-249
1 – Current & Quotable
2 – Editor’s Notebook
3 – In the News
4 – Congress Repeals Nonprofit Parking Tax; Simplifies Private Foundation Tax; and Provides Special Treatment for Disaster Relief Donations
5 – Applicant Denied (c)(6) Status Based on Benefits to Members (Denial 201951010)
6 – Applicant Maintaining Common Areas of an Industrial Park for the Owners Denied (c)(4) Status (Denial 201951014) Continue…
EO Tax Journal 2019-248
1 – In the News
2 – IRS Continues Enforcement Efforts in Conservation Easement Cases Following Latest Tax Court Decision (IR-2019-213)
3 – AICPA Submits Comments on Forms 990 and 990-T Continue…