1 – The EOTJ Mailbag
2 – More (c)(4) Mail for the Commissioner
3 – Hybrid Entities: Do They Really Have a Place in the Charitable Investment World? (Part 2)
4 – The King of Procrastinators Gets Caught
Month: March 2012
EO Tax Journal 2012-56
1 – Announcement of This Year’s Outstanding Nonprofit Lawyer Awards
2 – Hybrid Entities: Do They Really Have a Place in the Charitable Investment World? (Part 1)
3 – Court Holds Association of Florida Schools Organized to Pool Risk and Obtain Insurance Not Exempt
EO Tax Journal 2012-55
1 – Lies, Damned Lies, and Statistics
2 – Revised UBIT Publication Released by IRS
3 – Practical Problems and Practical Solutions for Donor Advised Funds (Part 2)
EO Tax Journal 2012-54
1 – The EOTJ Mailbag
2 – Could It Be That the IRS Is Being Even-Handed?
3 – Practical Problems and Practical Solutions for Donor Advised Funds (Part 1)
EO Tax Journal 2012-53
1 – The EOTJ Mailbag
2 – The Friendless IRS?
EO Tax Journal 2012-52
1 – Washington Day Trip (Part 2)
2 – The Bad Boys of EO?
EO Tax Journal 2012-51
1 – Washington Day Trip
2 – Shocking News
3 – Common Cause Better Not Go to the Supreme Court
EO Tax Journal 2012-50
1 – Going, Going, Gone
2 – Next ABA Meeting
3 – Two Interesting Articles on EO Impact of Citizens United
4 – CREW Files Complaint Against Grover Norquist’s Americans for Tax Reform
EO Tax Journal 2012-49
1 – The EOTJ Mailbag
2 – Updated Procedures for Obtaining a Determination Regarding Foundation Status
3 – Current IRS Audit Developments
EO Tax Journal 2012-48
When Does Private Benefit Trump Public Benefit?
EO Tax Journal 2012-47
1 – The EOTJ Mailbag
2 – Latest Health Care Tax Developments
3 – More on Cato Institute
4 – Seven Democratic Senators Issue News Release and Send Another Letter to IRS re Political (c)(4)s
5 – Twelve Republican Senators Issue News Release and Send Letter to IRS re Political (c)(4)s
EO Tax Journal 2012-46
1 – May She Rest in Peace
2 – The EOTJ Mailbag
3 – Interview of the Editor by Morgen Cheshire
EO Tax Journal 2012-45
1 – One Less Voice
2 – The IRS Is Hearing It from Both Sides
3 – When Applying for Exemption, Don’t Say You Are No Different from a For-Profit
EO Tax Journal 2012-44
1 – Two March Programs on CHNAs and ACOs
2 – Latest SOI Bulletin Contains EO Data
3 – Latest Commingling Ruling, and It Only Took Three Years
EO Tax Journal 2012-43
1 – IRS Gets ‘Attaboy’ from The New York Times
2 – Latest Z Street Developments
EO Tax Journal 2012-42
1 – The Elusive Lois Lerner (Part 2)
2 – Ocean Pines Loses Again
EO Tax Journal 2012-41
1 – The Elusive Lois Lerner
2 – IRS Inaction Does Matter (Part 3)
3 – More on Cato Institute
EO Tax Journal 2012-40
Can a (c)(3) be “owned” by four shareholders? I suppose it can, but read the article about the Cato Institute, reprinted below, and see what you think.
This has not been a good week for the IRS’ Exempt Organizations function. The Service has been taking it on the chin from both Democrats and Republicans over its handling of politicking by (c)(3)s and (c)(4)s; in addition, its handling of applications from nonprofit news organizations continues to come under fire. An article yesterday, reprinted below, gives an excellent summary of the complaints of Tea Party groups. Also yesterday the IRS received the following letter from Rep. Charles Boustany (R-Louisiana) to add to its miseries:
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1 – House Oversight Chairman Seeks Additional Information from the IRS on Tax-Exempt Sector Compliance, as Reports of IRS Questioning Grassroots Political Groups Raises New Concerns
EO Tax Journal 2012-39
1 – For the Person Who Has Everything
2 – Upcoming EO Programs
3 – IRS Inaction Does Matter (Part 2)
4 – Final Regs on Public Inspection of EO Documents Released