Archive for September, 2020

EO Tax Journal 2020-190

Paul Streckfus, September 30, 2020 at 5:40 am

1 – Quote of the Week

2 – Editor’s Notebook

3 – ABA EO Committee to Meet October 1

4 FFRF Accuses FEC Chairman of Encouraging Churches to Violate the Law

5 – Christian Group Says Churches Can Engage in Political Speech

6 FFRF Writes IRS re Church Politicking in Kansas Continue…

EO Tax Journal 2020-189

Paul Streckfus, September 29, 2020 at 5:31 am

1 – In the News

2 – Editor’s Notebook

3 Income from Online Placement Service Is Not a Royalty Payment under Section 512(b)(2) and Hence Subject to Tax under Section 511 (TAM 202039018) Continue…

EO Tax Journal 2020-188

Paul Streckfus, September 28, 2020 at 5:28 am

1 – In the News

2 – Editor’s Notebook

3 – An Analysis and Critique of Section 4941

4 – IRS Rules Proposed Grant Will Qualify as an Unusual Grant (PLR 202039020) Continue…

EO Tax Journal 2020-187

Paul Streckfus, September 25, 2020 at 5:35 am

1 – In the News

2 – Editor’s Notebook

3 – Evolution of the Chapter 42 Rules for Foundations

4 – KPMG Report: Initial Impressions of Final Regulations, Excise Tax on College Net Investment Income

5 – Applicant Failing to Provide Supporting Documentation Denied 501(c)(3) Status (Denial 202036007) Continue…

EO Tax Journal 2020-186

Paul Streckfus, September 24, 2020 at 5:19 am

1 – Editor’s Notebook

2 – Information Reporting Requirements for Paycheck Protection Program Loans Forgiven under the CARES Act (IRS Announcement 2020-12)

3 – Upcoming EO Tax Program

4 – Democratic Senators Seek Removal of NRA Foundation from Combined Federal Campaign

5 – FFRF Seeks Investigation by IRS of Two Catholic Dioceses over Politicking

6 – FFRF Seeks Investigation by IRS of Catholic Archdiocese of Denver over Politicking Continue…