Today’s transcript (Part 1 of 2) describes the nuts and bolts of current EO practice. Obviously of interest to newcomers and some nuggets for old-timers such as myself.
Procedural Issues for Dealing with the IRS: What Really Happens with Applications, Returns, Rulings and Audits? (Part 1)
Month: November 2011
EO Tax Journal 2011-193
1 – The EOTJ Mailbag
2 – Noted in Passing
3 – Go West, Young Woman
4 – Program Dilemma and Interesting Query
5 – PRIs — Threat to Charity Sector?
EO Tax Journal 2011-192
1 – Who Says the IRS Doesn’t Answer its Mail?
2 – To Sign or Not to Sign
3 – Hearing Today on Challenge to California AG’s Rejection of Hospital Sale
4 – IRS Letter and Form 990 Survey to Selected Participants
EO Tax Journal 2011-191
1 – New York Times’ Op-Ed Focuses on DAFs
2 – IRS Scrutinizing Nonprofit Journalism Startups
3 – ACGA Issues New Rates for Charitable Gift Annuities
EO Tax Journal 2011-190
1 – To Think It All Began in 1964
2 – New Information on University Audits
3 – Sandy Deja’s Latest Auto-Rev Figures
4 – ACGA Seeks Expanstion and Permanent Extension of IRA/Charitable Rollovers
EO Tax Journal 2011-189
1 – IRS Trio Reports on Recent Developments
2 – H.R. 3420 to ‘Facilitate’ PRIs by PFs
EO Tax Journal 2011-188
1 – Sandy Deja’s Latest Auto-Rev Report
2 – “Mootness” Continues to Deny Christian Coalition of Florida Its Day in Court
EO Tax Journal 2011-187
1 – More Commentary on NCPL’s Annual Conference
2 – IRS Releases Two Favorable Private Letter Rulings
EO Tax Journal 2011-186
Theresa Pattara and Ron Schultz Review Health Care Tax Developments
EO Tax Journal 2011-185
1 – More Commentary on NCPL’s Annual Conference
2 – The Center for Media and Democracy Requests IRS Investigation of Prosperity USA, Inc.
EO Tax Journal 2011-184
More Commentary on NCPL’s Annual Conference
EO Tax Journal 2011-183
1 – The EOTJ Mailbag
2 – IRS And Franchise Tax Board Asked To Investigate Way Out Ministries For Campaign Violations
3 – IRS Rationale in Revoking Organization Shows Some Confusion
EO Tax Journal 2011-182
It looks like Harvey Dale, Director, National Center on Philanthropy and the Law (NCPL), and I are at loggerheads. On Friday, November 4, 2011, I prepared today’s email update, which follows. Yesterday I received an email from Harvey voicing his displeasure with my prior reporting. I have reprinted, per his request, his email to me, which follows today’s report. I think we have both made our positions clear, and I’m open to readers’ input on the issues that have been raised.
EO Tax Journal 2011-181
1 – ALI-ABA Remarks of Janine Cook, Ruth Madrigal, and Bill Wilkins (Part 2)
2 – IRS Releases Q&A on Credit Counseling Organizations
3 – Comment Letter on Supporting Organizations Regulations
EO Tax Journal 2011-180
1 – The EOTJ Mailbag
2 – ALI-ABA Remarks of Janine Cook, Ruth Madrigal, and Bill Wilkins (Part 1)
EO Tax Journal 2011-179
Today I have some recent articles that I think readers will find of interest.
1 – “Fine Line Between Politics and Issues Spending by Secretive 501(c)(4) Groups”
This article lists the five top conservative and liberal 501(c)(4) groups in political spending. I think the IRS should immediately audit all ten groups, and thereby avoid any charges of favoring Democrats or Republicans. The Los Angeles Times, in an editorial (reprinted below), seems to agree with me!
2 – “Catholic Answers’ Lawsuit Against IRS Unlikely to Succeed”
Not everyone agrees with my comments last Thursday that the Supreme Court will grant cert to Catholic Answers. Professor Lloyd Mayer explains why not in this article.
3 – “IRS Plans to Check Some Bond Issues Used by Nonprofits”
Last Tuesday I mentioned in interviewing Laura Kalick that I had heard that the IRS Tax Exempt Bonds Division is going to have a Schedule K compliance program next year, and a few readers said, please provide more details. I’m including an article that does.