1 – New Pope Has Lessons for the Charity Business?
2 – New Sheriffs in Town
Month: December 2013
EO Tax Journal 2013-238
1 – The EOTJ Mailbag
2 – Guest Commentary
3 – Solar Energy Systems on California Tax-Exempt Property
4 – Applicant Negotiating Agreements with Clinics and Public Agencies on Behalf of Independent Contractors and Administering Those Agreements Denied (c)(3) Status (Denial 201350044)
EO Tax Journal 2013-237
1 – IRS Provides Interim Guidance for Type III SOs Seeking to Qualify as Functionally Integrated by Supporting a Governmental Supported Organization
2 – Applicant Serving the Private Business Interests of Member Companies Denied (c)(4) Status
EO Tax Journal 2013-236
1 – Koskinen Officially New IRS Commissioner — Condolences or Congratulations in Order?
2 – JCT Analysis of Three Provisions of Interest to EO Tax Practitioners
EO Tax Journal 2013-235
1 – Changes in TE/GE Leadership
2 – Durbin Complains IRS Slow to Finalize Hospital Regs
3 – Failure to Exercise Expenditure Responsibility Results in Section 4945 Tax
EO Tax Journal 2013-234
1 – Senate Minority Leader Sees ‘Chicago-Style Tactics’ Behind Proposed (c)(4) Regs
2 – Diversion of Assets – What You Need To Know Program
3 – New York Nonprofit Revitalization Act Signed into Law
EO Tax Journal 2013-233
1 – The EOTJ Mailbag
2 – Paying a $5,000 Co-Pay May Yield $95,000 in Revenue
3 – IRS Denies Section 501(c)(3) Applicant Providing Management Services, Sharing of Medical Equipment, and Developing Specialty Lines of Services (PLR 201335043)
EO Tax Journal 2013-232
1 – The EOTJ Mailbag
2 – Latest Article Blasting (c)(3) Hospitals
3 – When Charity Begins at Home (Particularly the Homes of the Wealthy)
4 – Individual with Chip on His Shoulder Forms EO to Advance His Personal Crusade, Exemption Denied by IRS and Tax Court
EO Tax Journal 2013-231
1 – Where I Went Yesterday and What I Heard
2 – More on the Diabolical IRS
3 – IRS Denies Applicant Tied to Related Business Interests
EO Tax Journal 2013-230
1 – Quotes of the Week
2 – Guest Commentary on Current EO Topics (Marv Friedlander)
3 – Koskinen’s Written Responses to Senate Finance Committee Members’ Questions regarding EO Matters
EO Tax Journal 2013-229
1 – The EOTJ Mailbag
2 – New IRS Commissioner on Cusp of Confirmation
3 – Is It Enough Just To Be Nonprofit?
4 – How Many IRS Employees Does It Take to Write an Information Letter? Four for Applications with Potential Political Campaign Intervention
5 – Public Hospitals Not Subject to Tax under Section 115 Wish to Ditch (c)(3) Status (Blame Section 501(r))
6 — Section 601(c)(6) Applicant Denied for Not Promoting a Common Business Interest (Denial 201349019)
EO Tax Journal 2013-228
1 – The EOTJ Mailbag
2 – Quote of the Week
3 – More Upcoming EO Programs (continued from email update 2013-227)
EO Tax Journal 2013-227
1 – Op-Ed in Wall Street Journal Blasts Proposed (c)(4) Regs
2 – Upcoming EO Programs
A – EO Committee to Meet January 24 in Phoenix
B – Austin Calling – 31st Annual Nonprofit Organizations Institute
3 – Another Open Source Software Applicant Denied
EO Tax Journal 2013-226
Phil Hackney Interview on IRS Office of Chief Counsel and Current Issues
EO Tax Journal 2013-225
1 – Did Obama Act in Haste in Dumping Steve Miller?
2 – New York Times’ Op-Ed Article
3 – IRS in Full Retreat to Veterans’ Demands
4 – Issa and Jordan Shocked at Wilkins’ Repeated Failure to Recall Information
5 – First Reaction to Proposed (c)(4) Regulations by Public Citizen’s Congress Watch Bright Lines Project
6 – Center for Competitive Politics Offers Alternative for New IRS Rules on Non-Profits’ Political Activities
EO Tax Journal 2013-224
1 – Whither Proposed (c)(4) Regulations
2 – CREW: Newly Proposed IRS Regulations Fall Far Short
3 – Gone But Not Forgotten — Proposed Section 7611 Regulations
4 – Issa’s Ire Now Extends to FBI
EO Tax Journal 2013-223
1 – The EOTJ Mailbag
A – Observation on (c)(4) Proposed Regs and Bright Lines Project
B – Wisconsin Right to Life Not a Bar
2 – Aviv and Bass Blast Proposed (c)(4) Regs as ‘Devastating for Democracy’
3 – League of Women Voters: New Proposal for Tax-Exempt Groups ‘Important First Step Against Abuse’
4 – Recent Tax Court Development (Quality Care Network, Inc.)
EO Tax Journal 2013-222
1 – The EOTJ Mailbag
2 – Bright Lines Project and Proposed (c)(4) Regs Discussed Yesterday (Handout Materials)
3 – Caplin & Drysdale To Host Luncheon Program on Diversion of Assets
4 – Venable and BDO To Host Luncheon Program on Diversion of Assets
EO Tax Journal 2013-221
1 – The EOTJ Mailbag
A – We Need to Proceed Cautiously with Bright Lines
B – More on Denial 201346012
2 – DC Bar’s EO Committee to Present “Legislative Update: Tax Reform, Extenders and the Budget Conference” on Wednesday
3 – Article Spotlights What Is Wrong with Donor-Advised Funds
4 – Professor Colombo Posts His Recent Paper on UBIT
EO Tax Journal 2013-220
1 – Quote of the Week
2 – The EOTJ Mailbag
A – Comments on Proposed (c)(4) Regs
B – Comments on Application of Self-Dealing Rules
3 – Time for Issa to Throw in the Towel on the ‘IRS Scandal’?
4 – Wisconsin Court Holds Parsonage Allowance Unconstitutional
5 – IRS Denies Applicant for Benefiting Related For-Profit Company (Denial 201346012)