1 – COP Article on Charity Regulation
2 – There They Go Again
Month: October 2012
EO Tax Journal 2012-182
1 – Tax-Exempt Bond Developments
a – Sale of Assets Financed with Tax-Exempt Bonds
b – NABL’s Critique of IRS’s Bond Posting
2 – Proposed Transfer Will Not Affect 501(c)(3) Status, Will Qualify under Section 507(b)(2), Will Not Cause Termination of Private Foundation Status, Will Not Constitute a Taxable Expenditure under Section 4945 and Will Not Constitute an Act of Self-Dealing under Section 4941
EO Tax Journal 2012-181
1 – The Almost Daily Publication
2 – My Workplan
3 – AICPA Requests Legislation to Exempt from Section 6034(a) Filing Requirement Trusts with Charitable Deductions Only from Flow-through Entities
4 – Latest Caplin & Drysdale Letter re ALEC
EO Tax Journal 2012-180
1 – The EOTJ Mailbag
2 – Upcoming Programs
3 – Current UBIT Issues
EO Tax Journal 2012-179
Current UBIT Issues
EO Tax Journal 2012-178
And the Answers to the “Hypo-ethicals’ Are …
EO Tax Journal 2012-177
1 – The EOTJ Mailbag
2 – More on ‘Our Toothless IRS’
3 – Ethical Issues for EO and Charitable Gift Planning Lawyers
EO Tax Journal 2012-176
We’re in the course of wrapping up the five panels of the September meeting of the EO Committee of the ABA’s Tax Section. Today we have the Panel 5 outline for “Ethical Issues for EO and Charitable Gift Planning Lawyers,” and tomorrow a transcript of the panel’s discussion of the outline.
EO Tax Journal 2012-175
1 – Our Toothless IRS (Example 1) — And Enemy of the Press and the Public
2 – Our Toothless IRS (Example 2) — CRS Report Looks at Restrictions on Campaign Activity by Churches and Lack of IRS Enforcement
EO Tax Journal 2012-174
1 – Health Lawyers Come to Washington (or close enough, Arlington, Virginia)
2 – Transcript of D.C. Bar Panel on Grants to Foreign Organizations
3 – Hearing Date on Proposed 501(r) Regs Changed
EO Tax Journal 2012-173
1 – IRS Sets October 29 as Hearing Date for Proposed 501(r) Regs
2 – IRS Releases Group Rulings Questionnaire
3 – A Belated Word or Two about Pulpit Freedom Sunday
4 – Procedural Considerations in Addressing Chapter 42 Excise Tax Consequences
EO Tax Journal 2012-172
1 – The EOTJ Mailbag
2 – September 28 Interview of Diara Holmes and Marc Owens
EO Tax Journal 2012-171
1 — Pablo Eisenberg Critiques Independent Sector Report
2 – Republicans Now Joining Democrats in Complaining about Political (c)(4)s
3 – Private Foundations: Practical Considerations in Addressing Excise Tax Consequences
EO Tax Journal 2012-170 (Part 2)
Comments of Community Catalyst (continued)
EO Tax Journal 2012-170 (Part 1)
1 – The EOTJ Mailbag
2 – My Query: Will IRS and Treasury Follow the Administrative Procedure Act?
3 – More Comments on Proposed 501(r) Regs
a – Comments of the HFMA
b – Comments of the Catholic Health Association
c – Comments of the National Consumer Law Center
d – Comments of Community Catalyst
EO Tax Journal 2012-169
Comments on Proposed 501(r) Regs
a – Comments of the American Hospital Association
b – Comments of the Massachusetts Law Reform Institute
c – Comments of the California Children’s Hospital Association
d – Comments of the Arizona Hospital and Healthcare Association
e – Comments of the American Academy of Emergency Medicine
f – Comments of Attorney John Bloss
g – Comments of Premier Healthcare Alliance
EO Tax Journal 2012-168
1 – Moving On
2 – Proposed Regs Discussion
3 – Is the Form 1024 “Under Penalties of Perjury” Statement Meaningless?
4 – Comments of Doug Mancino on Proposed 501(r) Regs
EO Tax Journal 2012-167
1 – Caplin & Drysdale and Council on Foundations Explain New Regulations for Foreign Grantmaking by Private Foundations
a – Caplin & Drysdale’s Exempt Organizations Alert
b – Council on Foundations News Release
2 – Counseling and Representing Churches Transcript
EO Tax Journal 2012-166
1 – Article Discusses ‘Modest, Practical Steps’ to Address Political (c)(4)s
2 – IRS Schedules October 29 Hearing on Section 501(r) Proposed Regs
3 – Long Hours, No Pay — Uncle Sam (Lois Lerner) Wants You
4 – Proposed Grant Does Not Qualify as an Unusual Grant under Section 1.170A-9(f)(6)(ii)
EO Tax Journal 2012-165
1 – Section 107 Case Update
2 – Bet Update
3 – Fall Brings EO Programs
4 – Election Year Issues for Exempt Organizations (Part 2)
EO Tax Journal 2012-164
1 – The EOTJ Mailbag
2 – Articles in the National Press
3 – The Learning Never Stops on Campus
4 – Election Year Issues for Exempt Organizations (Part 1)