EO Tax Journal 2021-11
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – New York’s AG: NRA’s Financial Status Finally Matches Moral Status: Bankrupt
4 – Senator Wyden Urges IRS to Investigate EOs Involved in Capitol Insurrection
5 – IRS Rules Foundation’s Proposed Receipt from Donors or Donors’ Estate of Nonvoting Units in LLC or Distributions from LLC Will Not Constitute an Act of Direct or Indirect Self-Dealing under Section 4941 and Will Not Subject Foundation to Section 4943 (PLR 202101002) Continue…
EO Tax Journal 2021-10
1 – Editor’s Notebook
2 – In the News
3 – Ways and Means Democrats Call on Treasury to Update Guidance Warning Tax-Exempt Organizations About Engaging in Insurrection Activities
4 – ABA’s EO Committee to Meet Virtually on January 28
5 – Summary of Final Section 4960 Regulations on Exempt Organization Excess Compensation Excise Tax
6 – Analysis of Final Section 4960 Regulations on Excise Tax for Excess Remuneration and Excess Parachute Payment Continue…
EO Tax Journal 2021-9
1 – Legislative Update
2 – Editor’s Notebook
3 – IRSAC Selects New Members
4 – Excerpt from the National Taxpayer Advocate’s 2020 Annual Report to Congress
5 – National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Taxpayer Impact of COVID-19 and IRS Funding Needs (IR-2021-11) Continue…
EO Tax Journal 2021-8
1 – In the News
2 – Editor’s Notebook
3 – 157 Law Deans Joint Statement on the 2020 Election and Events at the Capitol
4 – National Council of Nonprofits Says Revise Form 990, Replace Form 1023-EZ
5 – Final Section 4960 Regs Mostly Complete TCJA Changes Directly Impacting EOs
6 – Two EO Committee Members Critical of Final Section 4960 Regs Continue…
EO Tax Journal 2021-7
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – IRS Sends Taxpayer First Act Report to Congress
5 – IRS Rules Applicant Conducting Annual Festival ‘Best Qualified under Section 501(c)(4) rather than Section 501(c)(3)’ (Denial 202047014) Continue…