1 – Reporting and Form 990-T Redesign: An Interview with Dave Moja
2 – New York’s New Law for Not-for-Profit Entities
Month: October 2014
EO Tax Journal 2014-215
1 – Editor’s Notebook
2 – AHA: Change to Schedule H Instructions ‘Makes No Sense’
3 – VHA: “Flawed Administrative Process” Resulted in Schedule H Change
4 – CMD Files IRS Complaint Against Wisconsin Club for Growth
5 – Attorneys for Holly Pax Seek Protective Order Precluding Plaintiff Suing IRS from Videotaping Her Deposition
6 – Attorneys for Plaintiff Suing IRS Insist on Videotape Deposition of Holly Paz
EO Tax Journal 2014-213
1 – Interim Guidance Issued on Participation by Governmental Persons or Section 501(c)(3) Organizations in the Medicare Shared Savings Program through ACOs (Notice 2014-67)
2 – Private Foundation Reporting Pitfalls (Part 2)
EO Tax Journal 2014-212
1 – The EOTJ Mailbag
A – Benefit Corporations
B – EO CPE Textbook
2 – D.C. Court Decision on IRS ‘Unconscionable’
3 – Private Foundation Reporting Pitfalls (Part 1)
EO Tax Journal 2014-211
1 – The EOTJ Mailbag
2 – Significant Changes to Form 990 for 2014
3 – Is Treasury Stonewalling House Ways and Means Committee over Interview Request?
4 – Somewhat Unusual PLR Allows PF Pledging Securities to Treat Collateral as a Program-Related Investment and a Qualifying Distribution (PLR 201442061)
EO Tax Journal 2014-210
1 – The EOTJ Mailbag
2 – Four Charitable Expired Provisions Subject of CRS Report
3 – Historic Building Restoration Given IRS Approval Subject to Public Access (PLR 201442066)
EO Tax Journal 2014-208
1 – ACLJ: IRS Approves Two More Tea Party Groups
2 – EO Emerging Issues Committee Now Appears Permanent
3 – Private Foundations: Hoping for Reform but Mastering Today’s Net Investment Income Tax
4 – State Efforts to Tax Nonprofit Organizations (Part 2)
EO Tax Journal 2014-207
1 – The EOTJ Mailbag
2 – State Efforts to Tax Nonprofit Organizations (Part 1)
EO Tax Journal 2014-206
Weekend Reading: Are Charities Really Charitable?
EO Tax Journal 2014-205
1 – Quote of the Week
2 – The EOTJ Mailbag
A – Two on the Move
B – Au Contraire – There Are Good Pulpit Politicking Options
3 – Conservation Easements (Part 2)
EO Tax Journal 2014-204
Conservation Easements (Part 1)
EO Tax Journal 2014-203
News from the IRS and Treasury (Part 2)
EO Tax Journal 2014-202
1 – Editor’s Notebook
2 – The EOTJ Mailbag
A – No Good Pulpit Politicking Options
B – Housing Coop Coulda, Shoulda, Woulda Qualified
3 – News from the IRS and Treasury (Part 1)
EO Tax Journal 2014-201
1 – IRS Stoops to New Low in Its Stream of Governance Rulings
2 – Housing Cooperative Denied Exemption (Denial 201440021)
EO Tax Journal 2014-200
1 – Preaching Political Intervention
2 – Americans United Reminds Houses Of Worship To Stay Out Of Partisan Politics
EO Tax Journal 2014-199
1 – The EOTJ Mailbag
2 – Article: IRS Oversight of EOs Needs More Public Disclosure
3 – Time for a 21st Century Filer Commission? (Part 2)
4 – Formation of Foreign Subsidiary Will Not Affect Parent’s Exempt Status or Deductibility (PLR 201438032)
EO Tax Journal 2014-198
1 – In the News
2 – The Evolving Role of Charitable Regulation in the 21st Century
3 – Doctors Seeking to Improve Pediatric Health Care Denied (c)(3) Status (PLR 201440020) – Part 2
4 – 1,500 Pastors Defy IRS Ban on Preaching Politics
5 – Educational Organization Gets Favorable Rulings (PLR 201440023)
EO Tax Journal 2014-197
1 – Editor’s Notebook
2 – IRS’ Annual Call for ACT Applications
3 – Doctors Seeking to Improve Pediatric Health Care Denied (c)(3) Status (PLR 201440020)
EO Tax Journal 2014-196
1 – Editor’s Notebook
2 – Questions Raised About NFL’s Tax-Exempt Status
3 – Exemption at State Level May Meet Resistance (Part 2)
EO Tax Journal 2014-195
1 – Poll Finds Support for Overturning Citizens United
2 – Exemption at State Level May Meet Resistance (Part 1)
EO Tax Journal 2014-194
Do We Need to Know about FCPA, OFAC, SDN, VAT, and FATCA? [Part 2]