Archive for July, 2020
EO Tax Journal 2020-138
1 – Editor’s Notebook
2 – Fake Charities Make This Year’s IRS List of Scams (the ‘Dirty Dozen’)
3 – Notice 2020-56 (CHNAs) Update
4 – Chairman Neal Calls for Immediate Oversight of Trump’s Unlawful Directive to Examine the Tax-Exempt Status of Select Universities and School Systems
5 – Tax Court Strikes Down Four More Abusive Syndicated Conservation Easement Transactions; IRS Calls on Taxpayers to Accept Settlement Offers in Syndicated Conservation Easement Cases
6 – Electronic Submission of Chief Counsel Ruling Requests Temporarily Permitted (Rev. Proc. 2020-29) Continue…
EO Tax Journal 2020-137
1 – Editor’s Notebook
2 – Nonprofits Provide Congress with Their Wish List
3 – Prepared Outline for News from the IRS Continue…
EO Tax Journal 2020-136
1 – Editor’s Notebook
2 – Additional Relief with Respect to Deadlines under Section 501(r)(3) Applicable to Hospital Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic (Notice 2020-156)
3 – Article of Interest (The Agency Costs of Forever Philanthropy)
4 – IRS Addresses Abusive Charitable Remainder Annuity Trust Structure (AM 2020-006) Continue…
EO Tax Journal 2020-135
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Upcoming Program Announcement
4 – Transcript of June 8 Guidance Update from the IRS Office of Chief Counsel (Part 3)
5 – Section 4960 Situation in Need of an Answer
6 – ASAE Seeks Delayed Filing for Section 4960 Excise Tax Continue…
EO Tax Journal 2020-134
1 – Editor’s Notebook
2 – Bruce Hopkins’ Latest Book Contains Everything You Ever Wanted to Know about DAFs
3 – IRS Advises on Application of Section 512(a)(6) to Post-2017 Net Operating Losses Carried Back to Pre-2018 Years Continue…