Paul Streckfus, Editor
Media awash in end of year nonprofit stories, plus AARP responds to its critics.
1 – New York Times Urges Action Against Political (c)(4)s
2 – Forbes Article Challenges Current Tax Treatment of Nonprofits
3 – Bloomberg News Takes a Critical Look at the NRA
4 – AARP Responds to House Republicans
Report to Readers
1 – House Republicans Still Pushing for IRS Audit of AARP
2 – IRS Defines an Exclusive Island as a “Community,” Ignores Obvious Private Benefit?
1 – Milt Cerny Remembers Vaclav Havel
2 – A Lump of Coal from the IRS
1 – Reporting Changes on Form 990
2 – Summary of UBIT Session of the Annual Western Conference on Tax-Exempt Organizations
1 – The EOTJ Mailbag (Kip Dellinger)
2 – Another EO Christmas Carol?
3 – Brief Summary of Session of the 15th Annual Western Conference on Tax-Exempt Organizations
4 – In Case You Missed It (IRS’s Latest EO Update)
1 – The EOTJ Mailbag
2 – Results of University Audits Starting to Trickle in
3 – Democracy 21 and the Campaign Legal Center Continue to Seek IRS Action against Overly Political 501(c)(4)s
4 – IRS Offers Tips for Year-End Giving
1 – A Lump of Coal from EO?
2 – Left Wondering (Denial 201149031)
3 – Professorial Comments on Recent Litigation
4 – Group Exemption Procedures Discussed (Part 2)
1 – Report to Readers (Part 3)
2 – The EOTJ Mailbag
3 – Automatic Revocations
4 – Latest Update on California Developments
5 – Group Exemption Procedures Discussed (Part 1)
1 – Report to Readers (Part 2)
2 – The EO Grapevine (Form 990 Notification of Changes)
3 – The EOTJ Mailbag (Victoria Bjorklund on DAFs)
Report to Readers
1 – The EOTJ Mailbag
2 – Universities Still Drawing Senator Grassley’s Ire
3 – Latest College and University Salary Report
4 – Where the Money Really Is
5 – Leaders of Islamic Charity Lose Appeal
6 – Deduction Lost, But Donor Acted in Good Faith
7 – ECFA Seeks Public Input on Church Tax Issues
1 – The EOTJ Mailbag
2 – Outline from Yesterday’s D.C. Bar Program on Use by EOs of ADR
3 – Revised Pub 557 Released
Treasury Releases Report on SOs and DAFs
The Treasury Department made public its long-awaited “Report to the Congress on Supporting Organizations and Donor Advised Funds” yesterday. The report is available at http://treasury.gov/resource-center/tax-policy/documents/supporting-organizations-and-donor-advised-funds-12-5-11.pdf.
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Grassley Blasts “Disappointing and Unresponsive” Report, Says “Treasury Is in Effect Signing Off on Sweetheart Tax Breaks for Billionaires”
Today I have a transcript of the second panel of the October 21 meeting of the EO Committee of the ABA’s Tax Section. In case you missed it, a transcript of panel one was emailed yesterday.
Exempt Organizations and Healthcare Reform under the Patient Protection and Affordable Care Act
1 – Rest in Peace
2 – The EOTJ Mailbag
3 – News from the IRS and Treasury
Is the IRS Abandoning Old Principles in PLR 201147035?
Today’s transcript (Part 2 of 2) continues yesterday’s discussion of the nuts and bolts of current EO practice. I’ve added at the end recent remarks by Lois Lerner on failures to file Form 990s by parent and subordinate organizations in the group exemption context.
Procedural Issues for Dealing with the IRS: What Really Happens with Applications, Returns, Rulings and Audits? (Part 2)