Archive for December, 2020
EO Tax Journal 2020-243
1 – In the News
2 – The Philanthropy Roundtable’s Response to Proposal to Impose Restrictions on PFs and DAFs
3 – Editor’s Notebook
4 – IRS’s Janine Cook’s Responses to EO Council Questions
5 – Applicant Providing Particular Services to Members Denied (c)(6) Status (Denial 202050016) Continue…
EO Tax Journal 2020-242
1 – In the News
2 – IRS’s Janine Cook on COVID Relief Developments
3 – COVID-19-Related Employee Retention Credits: Interaction with Other Credit and Relief Provisions FAQs
4 – IRS Rules Investment Income Earned by Trust Is Excluded from Its Gross Income under Section 115 (PLR 202050003) Continue…
EO Tax Journal 2020-241
1 – In the News
2 – Editor’s Notebook
3 – IRS’s Janine Cook on Sections 4960 and 4968
4 – Membership Organization Consisting of Golf Enthusiasts Denied (c)(3) Status (Denial 202050017) Continue…
EO Tax Journal 2020-240
1 – Editor’s Notebook
2 – IRS Lawyers Review Final Section 512(a)(6) Silo Regs (Part 2)
3 – California Rejects Trump Administration’s Arguments in Amicus Brief Filed in Cases Challenging Required Donor Disclosure to State Charity Officials Continue…
EO Tax Journal 2020-239
1 – Correction
2 – Treasury and IRS Issue Final Regulations on the Deduction for Qualified Transportation Fringe and Commuting Expenses (IR-2020-275)
3 – IRS Has Begun Sending Letters to Taxpayers that May Need to Take Action Related to Qualified Opportunity Funds (IR-2020-274)
4 – IRS Lawyers Review Final Section 512(a)(6) Silo Regs
5 – Applicant Engaged in Organizing Events for Small Businesses for a Fee to Promote Their Businesses and Sell Their Goods and/or Services Denied (c)(3) Status (Denial 202047010) Continue…