Archive for December, 2019

EO Tax Journal 2019-252

Paul Streckfus, December 31, 2019 at 5:51 am

1 – Editor’s Notebook

2 Crocodile Tears and Schedule B Disclosure

3 – CFIF Supports Proposed Schedule B Regulations Continue…

EO Tax Journal 2019-251

Paul Streckfus, December 30, 2019 at 5:43 am

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

Paul Streckfus, December 27, 2019 at 5:35 am

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

Paul Streckfus, December 24, 2019 at 5:44 am

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

Paul Streckfus, December 23, 2019 at 5:36 am

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…