Paul Streckfus, Editor
1 – Recent Discussion of Community Foundations
2 – Quartet of Related Tax Court Cases Resulted in $227,371 Due under Section 4958(a)(1) and $303,194 of Income Tax
A – Rural Media Group, Inc. v. Commissioner
B – RFD-TV Theater Group LLC v. Commissioner
C – RFD Communications, Inc. v. Commissioner
D – Patrick Gottsch v. Commissioner
1 – Call for Nominations for 2013 Outstanding Nonprofit Lawyer Awards
2 – Partners In Charity Awaiting Decision in Tax Court
3 – Selling Flowers Not a (c)(3) Activity (Zagfly Inc. v. Commissioner)
4 – Contribution Deduction Denied for Conservation Easement (Belk v. Commissioner)
1 – The EOTJ Mailbag
2 – Cathy Livingston to Join Jones Day
3 – More on Organizing for Action
4 – Nonprofit Spends Big on Politics despite IRS Limitation
1 – ABA EO Committee Preliminary Report
2 – My Comments on EO Annual Report/Workplan
3 – The End of the Nonprofit Sector as We Know It?
1 – The EOTJ Mailbag
2 – EO Committee Meets Today in Orlando
3 – EO Tax Humor (Why Not a Twelfth Information Letter?)
4 – Could Florida Suit Raise Inurement Issue for IRS vis-a-vis Scientology?
5 – NCRP Releases Latest Issue of “Responsive Philanthropy”
6 – Corporation’s Non-Voting Shares to be Held by PF will be Permitted Holdings under Section 4943 (PLR 201303021)
1 – Ismael Verduzco Takes a Hit in Tax Court, Wife Janet Not So Much
2 – Wyden and Murkowski Announce Bipartisan Campaign Finance Reform
1 – The EOTJ Mailbag
2 – Conference on Perpetual Conservation Easements
3 – Continuing Review of EO Cases Open in Tax Court
A – Grunwald v. Commissioner
B – Morgan Bay Management, L.L.C. v. Commissioner
1 – Interesting Full Page Ad in This Weekend’s Wall Street Journal
2 – D.C. District Court Sustains FOIA Denial by IRS
1 – The EOTJ Mailbag (Burke v. Commissioner)
2 – 2012 QCDs Have Until January 31, 2013
3 – No Hiding for Political (c)(4)s
a – Shadow Money Group Slammed in Montana Court
b – Democracy 21/Campaign Legal Center Reports Group to IRS
c – Did Tax-Exempt Groups Mislead the IRS on Political Spending?
4 – On Remand, Tax Court Holds Historic Facade Easement Had No Value for Charitable Contribution Purposes (Scheidelman v. Commissioner)
Recent EO Cases in Litigation — Latest Update
1 – Latest COP Opinion Pieces
2 – Aspen Institute Invites You to a Lunchtime Dialogue
3 – Obama’s Shadow Money Allies File First Report
4 – Conservation Easement Sold by Social Club Constitutes Property under Section 512(a)(3)(D)
Taxpayer Advocate Service’s 2012 Annual Report to Congress Critical of TE/GE’s Delays and Errors during Automatic Revocation/Reinstatement Process
1 – Quiz to Determine if You Have Been Working Too Hard
2 – The EOTJ Mailbag
3 – Georgetown Program Moves to Arlington
1 – Recent EO Cases in Litigation – Update
2 – Colleges and Universities Compliance Project Final Report — MIA?
1 – Two More Annual Revenue Procedures Released
2 – Lease of Parking Spaces to Tenants at Fair Market Value Rates Not Self-Dealing under Section 4941 (PLR 201301015)
3 – Financial Management/Matching Program Approved as Good (c)(3) Activity (PLR 201301014)
A real hodgepodge today — you’ve got to find something of interest. Go Ravens and Redskins.
1 – Latest IRS Retirees
2 – NCRP Report Slams Big Banks’s ‘Unverifiable, Lackluster’ Giving
3 – Permanent Changes to the Estate Tax and Other Tax Provisions
4 – Complimentary Webinar on Form 990 Updates for 2012
5 – Annual Joint Councils’ EO Meeting to be Held February 8 in Baltimore
6 – Latest Democracy 21/Campaign Legal Center Letter to IRS re Crossroads GPS
1 – The EOTJ Mailbag
A – Double Kudos to Debra Cowen
B – More on Disclosure of Form 1024 Applications
2 – Controversial Dark Money Group Among Five That Told IRS They Would Stay Out of Politics, Then Didn’t
3 – Most EO Extenders Extended by H.R. 8, the ‘‘American Taxpayer Relief Act of 2012’’
1 – The EOTJ Mailbag
A – Latest IRS Retirement
B – Disclosure of Form 1024 Applications
2 – State Fights Secret Spending
3 – Annual Procedural Revenue Procedures Released
4 – The Best of the End of Year Letter Rulings