1 – Editor’s Playbook
2 – Senator Cornyn Demands Answers From Attorney General Holder on Texans Targeted By The IRS
3 – House Republicans Investigating the Investigator
4 – Comments of Bauman Foundation on Proposed (c)(4) Regs
Month: January 2014
EO Tax Journal 2014-20
1 – Quote of the Week
2 – Another Great Idea
3 – Chairman Boustany Announces Hearing with IRS Commissioner Koskinen
4 – Holder: Hoosegow May Still Await IRS Tea Party Abusers
5 – A Really Good Idea
6 – IRS Wants to Tighten Its Rule on Social Welfare Groups
7 – Do ALEC Denials of Bill Tracking Signal an IRS Examination?
EO Tax Journal 2014-19
1 – The EOTJ Mailbag
2 – Upcoming EO Tax Programs
EO Tax Journal 2014-18
1 – The EOTJ Mailbag
2 – Locally-Owned Grocery Store Denied (c)(3) Status (Denial 201404013)
EO Tax Journal 2014-17
1 – No Snow Reported in Phoenix
2 – Sunita Lough to Speak at Joint TE/GE Councils Meeting
3 – Cleta Mitchell: IRS “A Lawless Agency”
4 – Conservative Media Blast Liberal Media for Ignoring Liberal Media
5 – IRS Take Note: The Tie Goes to the Speaker
6 – Organization Devoted to Talmudic Scholarship Denied on Basis of Inurement and Lack of Controls and Documentation (Denial 201403018)
EO Tax Journal 2014-16
1 – Editor’s Notebook
2 – Sen. Cruz Calls on President Obama’s Attorney General to Investigate IRS Abuse of Power
3 – CREW Releases White Paper Rebutting Arguments Against Reforming Tax-Exempt Political Groups
EO Tax Journal 2014-15
1 – The EOTJ Mailbag
2 – Did These 68 Words Just Kill IRS Oversight of Dark Money?
3 – Is Your Nonprofit Selling Goods Online? U.S. Supreme Court Provides Reminder of Potential Sales Tax Liability
4 – Seeking Nominations for the 2014 Outstanding Nonprofit Lawyer Awards
5 – Another Organization Denied for Offering Commercial Services in a Commercial Manner (Denial 201403017)
EO Tax Journal 2014-14
1 – Politically-Engaged Organization Does Not Qualify under Section 501(c)(4) (Denial 201403019)
2 – Organization Primarily Benefiting Political Party Denied 501(c)(4) Status (Denial 201403020)
EO Tax Journal 2014-13
Upcoming EO Committee Meeting
Members of the EO Committee of the ABA’s Tax Section will meet on Friday in Phoenix. The day-long meeting traditionally begins with a government panel on news from the IRS and Treasury. Unfortunately, due to government restrictions on travel, the panel will be without government representatives. Instead, committee members will review current developments highlighted in an outline, reprinted below, prepared by Alex Reid of Morgan, Lewis & Bockius.
EO Tax Journal 2014-12
1 – EO Issues Discussed in Malibu — and Not on the Beach
2 – Issa and Jordan Request IG Investigation of DOJ’s Investigation of IRS
3 – Expiring Tax Provisions That May Be of Interest to EO Tax Practitioners
EO Tax Journal 2014-11
1 – The EOTJ Mailbag
2 – Florida Proposal Toughens Charity Oversight and Rules
3 – Massachusetts’ Report Recommends More Top Pay Disclosure
4 – Donor-Advised Funds — Who Benefits the Most?
5 – Senator John Cornyn: Administration Must Take IRS Scandal Seriously
6 – What FBI ‘Investigation’ of the IRS Scandal?
7 – Rep. Sam Johnson Vows to Protect Americans’ First Amendment Right by Sending IRS Employees to Jail
EO Tax Journal 2014-10
1 – Investigate the Investigators? GOP Lawmakers Urge Probe of IRS Scandal Review
2 – So Long, IRS ‘Scandal’
3 – 55+ Conservative and Free Markets Groups Urge Congress to Stop IRS 501(c)(4) Rule in Omnibus
4 – Property Tax Exemption of Charitable Organizations’ Conservation Lands
5 – National Committee for Responsive Philanthropy Seeks Nominations for Outstanding U.S. Grantmakers for Exemplary Work in 2013
EO Tax Journal 2014-8
1 – IRSers to Escape Perp Walk?
2 – Why Did They Let It Get So Out of Control?
3 – There Is Life after IRS
4 – New York Nonprofit Revitalization Act: What You Need to Know
5 – DOJ Files Answer to Life Extension Foundation Complaint
EO Tax Journal 2014-7
1 – The EOTJ Mailbag
2 – Issa and Jordan Question Selection of Obama Supporter to Lead IRS Investigation
3 – IRS Commissioner: Finish Investigation, Make Changes
4 – The Charitable Deduction — What’s Ahead for 2014
5 – EO Gets Poor Grade in Taxpayer Advocate’s 2013 Annual Report to Congress
EO Tax Journal 2014-6
Conservatives Remain on Warpath against IRS and Obama Administration — With No End in Sight
1 – Feds Pick Obama Supporter to Lead Probe into IRS Tea Party Targeting
2 – IRS to Get ‘License to Kill’ Groups that Oppose Obama Agenda
3 – Tea Party Groups Awaken From Holiday Slumber to Fight IRS Rules
4 – Tell IRS to Stop Harassing Conservatives
EO Tax Journal 2014-5
1 – The EOTJ Mailbag
2 – Four Recent Tax Court Stipulated Decisions
A – Revocation Upheld (Fisher Institute v. Comm’r)
B – Novel Section 4958 Argument Doesn’t Carry Day (Burke v. Comm’r)
C – Petitioner Held Liable for Section 4958 First Tier Tax (Morgan Bay v. Comm’r)
D – Another Petitioner Held Liable for Section 4958 First Tier Tax (Grunwald v. Comm’r)
EO Tax Journal 2014-4
1 – The EOTJ Mailbag
2 – Excerpt from IRS Commissioner John Koskinen’s January 6 Press Conference
3 – News from the Mainstream Media
4 – Future of EO Division?
5 – Reminder of Upcoming January EO Programs
EO Tax Journal 2014-3
1 – The EOTJ Mailbag
2 – 2013 Conservation Easement Tax Cases and Related Developments
3 – IRS Provides Streamlined Retroactive Reinstatement Process
EO Tax Journal 2014-2
1 – The EOTJ Mailbag
2 – The State of the IRS Tax-Exempt Organizations Division
EO Tax Journal 2014-1
1 – The EOTJ Mailbag
2 – Updated Revenue Procedures Released
3 – Hospitals Get Holiday Cheer from IRS
A – Reliance on Proposed Regulations for Tax-Exempt Hospitals (Notice 2014-2)
B – Proposed Procedures for Charitable Hospitals to Correct and Disclose Failures to Meet § 501(r) (Notice 2014-3)