1 – Five Charity Bills Approved by Ways and Means Committee
2 – Latest IRS Information on Phone Numbers and Email Addresses
Month: May 2014
EO Tax Journal 2014-107
1 – The EOTJ Mailbag
2 – JCT’s Description of Bills to Be Marked up Today by House Ways and Means Committee
EO Tax Journal 2014-106
1 – Tip for Mac Computer Users
2 – Upcoming EO Program
3 – Markup of Permanent Tax Policies to Increase Charitable Giving and Promote Investment and Job Creation Scheduled
4 – N.Y. Attorney General Pressed Red Cross on Post-Sandy Spending, Then Retreated
5 – IRS Claims $29 Million Overstatement of Charitable Contribution (RERI Holdings v. Commissioner)
EO Tax Journal 2014-105
1 – IRS ‘Bounty’ Announced
2 – Issa and Jordan Now Targeting DOJ
3 – It’s All Just a ‘Misunderstanding,’ Says DOJ
4 – Council on Foundations Commends Rep. Paulsen for Excise Tax Simplification Bill
EO Tax Journal 2014-104
1 – Editor’s Note
2 – Proposed (c)(4) Regs To Be Revised, No Hearing This Summer
3 – ACT Update
4 – Cruz Compares Holder Investigating Obama to Mitchell Investigating Nixon
5 – Coats Introduces Bill to Help Charities
6 – News from the IRS (Remarks of Sunita Lough)
EO Tax Journal 2014-103
1 – What I Did Yesterday
2 – Another Open Source Software Developer Denied, This Time under (c)(6) (Denial 201420021)
EO Tax Journal 2014-102
1 – After DOJ Dodges Questions, Issa Subpoenas Justice Department for IRS Investigation Targeting Documents
2 – Court Dismisses Case by Atheist Groups Challenging Church and Clergy Tax Provisions
3 – Foundations Providing Free Online Courses on PF Law
4 – How Many ‘One-and-Done’ Athletes Does It Take to Forfeit School Status under Section 170(b)(1)(A)(ii)?
EO Tax Journal 2014-101
1 – PLRs Getting Curiouser and Curiouser (PLR 201420020)
2 – Borrowing of Stocks by Funds in Entering into Short Positions, Purchase of Long Positions in Stocks, and Use of Long Positions in Stocks Will Not Result in Section 514(c) Acquisition Indebtedness (PLR 201418061)
EO Tax Journal 2014-100
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Upcoming DC Bar Program
4 – Emails from Judicial Watch FOIA Suit Confirm What We Already Know
5 – Massachusetts Supreme Court Judicial Court Rules on Property Tax Exemption for Conservation Lands
6 – Palmer Ranch v. Commissioner — $19.9 million Conservation Easement Deduction Allowed Based on “Reasonably Probable” Rezoning
EO Tax Journal 2014-99
1 – Editor’s Notebook
2 – Spring Cleaning: IRS Reorganizes Tax-Exempt and Government Entities Division (Part 2)
EO Tax Journal 2014-98
1 – The EOTJ Mailbag
2 – Spring Cleaning: IRS Reorganizes Tax-Exempt and Government Entities Division (Part 1)
EO Tax Journal 2014-97
1 – Professor Calls for Immunity for Lois Lerner in Exchange for Her Testimony
2 – Secondment Arrangements Blessed by IRS, But What is Legal Basis? (PLR 201419015)
EO Tax Journal 2014-96
1 – The EOTJ Mailbag
A – Comments of Bill Brockner
B – Remembering Rick Ballard
2 – Lerner to Escape the Capitol’s Dungeon
3 – Bright Lines Project Releases Drafting Committee Explanation
4 – Remembering Our Friend and Partner Rick Ballard
EO Tax Journal 2014-95
1 – The EOTJ Mailbag
2 – Tax Attorneys Make Annual Pilgrimage to Washington
3 – Bob Boisture Named Fetzer Institute President and CEO
EO Tax Journal 2014-94
1 – Today’s Destination: Our Nation’s Capital
2 – Jack Siegel Continues Yesterday’s Point / Counterpoint
3 – NASCO Very Concerned about New Form 1023-EZ
4 – Excerpts from ABA Tax Section Comments on Proposed (c)(4) Regs
5 – Barnaby Zall’s Critique of ABA Tax Section Comments
EO Tax Journal 2014-93
1 – House Votes to Find Lois Lerner in Contempt of Congress, Also Seeks Special Prosecutor
2 – Point-Counterpoint (Jack Siegel / Jay Sekulow)
3 – Yesterday’s House Oversight Subcommittee Hearing Held without Fireworks
4 – Groups Again Urge IRS to Deny (c)(4) Status to Crossroads GPS
5 – ABA Tax Section Submits Comments on Proposed (c)(4) Regs
EO Tax Journal 2014-92
1 – Editor’s Notebook
2 – Form 1023-EZ Will Reduce Public Trust (National Council of Nonprofits)
3 – New Report Blows Holes in House Republicans’ Allegations
EO Tax Journal 2014-91
1 – This Week’s Happenings
2 – Boustany Announces Hearing on IRS Operations and the 2014 Tax Return Filing Season
3 – Private Foundation May Receive Assets of Related Charitable Trust (PLR 201418060)
EO Tax Journal 2014-90
1 – The EOTJ Mailbag
2 – House Republicans Introduce Resolution Calling on Holder to Appoint Special Counsel in IRS Investigation
3 – Answer Filed in EO Fraud Case (Nat’l Endowment Ass’n v. Commissioner)
EO Tax Journal 2014-89
1 – House to Vote on Lois Lerner Next Week
2 – Form 1023-EZ Will Lead to Increased Abuse of EO Tax Law
3 – Dark Money Group Sues IRS Over Targeting, Disclosure
4 – Hot UBIT Topics
EO Tax Journal 2014-88
1 – Form 990 Alert
2 – Paging Chris Van Hollen
3 – Many Tax-Exempt Organizations Must File with IRS By May 15 to Preserve Tax-Exempt Status; Do Not Include Social Security Numbers or Personal Data
4 – Suit Alleges Illegal Targeting and Scrutiny by IRS
5 – Liberal Outside Money Groups Spend Big in North Carolina
6 – Matching Gifts Made by Private Foundation to Qualified Public Charities Do Not Constitute Self-Dealing under § 4941 or Taxable Expenditures under § 4945(d), but Will Be Qualifying Distributions under § 4942(g) (PLR 201417022)