Month: December 2012

Current News and Developments Editor's Notebook

EO Tax Journal 2012-216

Paul StreckfusComments Off on EO Tax Journal 2012-216

With the recent release of SO regs [see email update 2012-214] and no release of final section 7611 regs nor any intention by the IRS and Treasury to address abuse of 501(c)(4) status by political organizations, 2012 ends on a discouraging note. With each passing year it becomes increasingly obvious, at least to me, that the IRS and Treasury need to get out of the charity regulation business and let someone else — perhaps a new agency — take over.

1 – My Comments on the Supporting Organizations Regulations

2 – More IRS Dysfunction or Just More of the Same?

Current News and Developments Editor's Notebook PLRs, TAMs, and Denial Letters The EOTJ Mailbag

EO Tax Journal 2012-210

Paul StreckfusComments Off on EO Tax Journal 2012-210

1 – R.I.P., Bob Gardiner, Master of EO Forms and Databases

2 – The EOTJ Mailbag

a – Dysfunctional IRS? (Example 1)

b – Dysfunctional IRS? (Example 2)

3 – Year-End Tax Saving Move for Charitable Remainder Trusts

4 – Regional Health Information Exchange Gets Good News from IRS after Almost Four Year Wait

Current News and Developments The EOTJ Mailbag Transcripts (Other)

EO Tax Journal 2012-203

Paul StreckfusComments Off on EO Tax Journal 2012-203

1 – The EOTJ Mailbag
a – Comments on Section 170 Views
b – Comments on Comments on ECFA’s Report on Religious Issues

2 – Political (c)(4)s Remain in the News
a – Hidden Campaign Cash
b – Tough Times for ‘Nonprofit Ninja’
c – Rural Law Firm Shields $262 Million in Secret Donations

3 – Transcript of December 5 Hearing on Proposed Section 501(r) Regulations (Part 1)