EO Tax Journal

1 - Editor’s Notebook

2 – Bruce Hopkins’ Summary of Section 514 Private Letter Ruling

3 – ABA Section of Taxation Seeks More Time To Comment on New Form 1024-A

4 – Reviewed Audit Technique Guides Released by IRS

5 – Applicant Providing Benefits to Help Members in Event of Death of a Relative Denied (c)(3) Status (Denial 201740023) Continue…

1 - Editor’s Notebook

2 – Remedies and the Parsonage Allowance

3 - Universal Charitable Giving Act of 2017 (H.R. 3988) Introduced by Rep. Mark Walker, R-N.C., on October 4, 2017

A – Independent Sector Statement on the Universal Charitable Giving Act

B – National Council of Nonprofits Statement on the Universal Charitable Giving Act

4 – Agreement with Developer, Whereby Initial Fees and Expenses Are Borne by Developer, To Be Later Paid or Reimbursed by Foundation, and Whereby a Success Fee May Be Payable upon Completion of the Rezoning Process, Will Not Give Rise to Section 514(c) Acquisition Indebtedness, Nor Will Receipt of Lease Proceeds from the Property Be Includible in Foundation’s Unrelated Business Taxable Income under Section 512(a) (PLR 201740002) Continue…

1 - Editor’s Notebook

2 - In the News

3 – Becket Lawyers Promise Appeal to Seventh Circuit in Freedom from Religion Case

4 – Keep Johnson Amendment, Say 92 House Democrats

5 – Intermediaries: The EO “Swiss Army Knife” (Part 2) Continue…

1 - Editor’s Notebook

2 – Form 1023-EZ Needs to Ask for More Information, Writes Law Professor

3 – Intermediaries: The EO “Swiss Army Knife” (Part 1) Continue…

1 – Editor’s Notebook

2 – District Court Holds Section 107(2) Minister Rental Allowance Violates First Amendment (Freedom from Religion Foundation v. U.S.) Continue…