EO Tax Journal

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Notice 2022-36 Creating a Stir in EO Tax Community

4 – Right to Extract Subsurface Minerals Results in Failure of Conservation Easement to Qualify under Section 170(h) Continue…

1 – Editor’s Notebook

2 – Streamlining the 1023 – A Success Story, by TEGE Commissioner Sunita Lough

3 – Commentary by Marc Owens, Loeb & Loeb LLP, former Director, Exempt Organizations Division

4 – Commentary by Marv Friedlander, Chief, EO Technical (retired) Continue…

1 – Editor’s Notebook

2 – IRS Approves Scholarship Procedures under Section 4945(g)(1) (Ruling 202228023)

3 – Taxpayer Granted an Extension of Time to Make an Election under Section 53.4942(a)-3(c)(2)(iv) (PLR 202231010) Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Applicant Engaged in Operation of a Juice and Smoothie Bar Denied (c)(3) Status (Denial 202235012) Continue…

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – In the News (Conservative Partnership Institute)

4 – Congress Notified of Inadvertent Form 990-T Disclosures

5 – IRS Statement on Forms 990-T

6 – NTUF: IRS Again Fails to Protect Taxpayer Data

7 – Applicant Providing Tax Preparation Services Denied (c)(4) Status (Denial 202235011) Continue…