1 – Editor’s Note
2 – Judicial Watch Sues Internal Revenue Service for Records about IRS Monitoring of Churches
3 – Puerto Rican Credit Union Denied Exemption under Section 501(c)(14) (Denial 201447039)
Month: November 2014
EO Tax Journal 2014-233
1 – Quote of the Week
2 – No Appeal Expected in True the Vote Case
3 – Preliminary Schedule of January EO Committee Meeting
4 – CREW Files IRS Complaint against the Kentucky Opportunity Coalition
EO Tax Journal 2014-232
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – More Lerner Emails May Become Available
4 – Cleta Mitchell Receives Freedom Center Award
5 – Acquisition of Shares and Co-Investment in Corporation Will Not Constitute Self-Dealing under Section 4941 Nor Excess Business Holdings under Section 4943 (PLR 201447043)
EO Tax Journal 2014-231
1 – What, Me Worry? I’m a (c)(4)! (Part 2)
2 – More on PLR 201446025
3 – The Wall Street Journal Disappoints
4 – Estate Transactions Will Not Constitute Self-Dealing under Section 4941 (PLR 201446024)
EO Tax Journal 2014-230
1 – Editor’s Notebook
2 – Bright Lines Project Submits Draft of Regulations to Define Political Intervention
EO Tax Journal 2014-229
1 – House Oversight Committee May Become Less Scandal-Focused
2 – Is Your Father Confessor an IRS Agent?
3 – What, Me Worry? I’m a (c)(4)!
4 – Completion of EO Committee Transcripts
5 – Major Development or Not? (PLR 201446025)
EO Tax Journal 2014-228
Ethical and Practical Problems for the Attorney on the Nonprofit Board
EO Tax Journal 2014-227
1 – Current and Quotable
2 – ALI Conference on Tax-Exempt Organizations
3 – Standing Denied in Section 107 Parsonage Case
4 – Freedom from Religion Foundation Press Release
EO Tax Journal 2014-226
1 – 18th Annual Western Conference on Tax Exempt Organizations Scheduled for Next Week
2 – Can Section 502 Reg Be Stretched to Include Contractual Relationships?
EO Tax Journal 2014-225
1 – IRS Admits to Court It Hasn’t Searched for Missing Lerner Emails
2 – Upcoming EO Programs
A – ABA Section of Taxation Midyear Meeting
B – 51st Annual Washington Non-Profit Legal & Tax Conference
C – 32nd Annual Texas Nonprofit Organizations Institute
EO Tax Journal 2014-224
1 – More Investigations of IRS Needed?
2 – Can Political (c)(4)s Have a Single Beneficiary?
3 – AICPA Seeks Clarification on Rules for EOs Changing Their Accounting Method
4 – Merger of Exempt Entities Approved (PLR 201445015)
EO Tax Journal 2014-223
1 – Current & Quotable
2 – On Tap This Week: ALI’s Advanced Course on EOs
3 – Various Transactions Held Not Self-Dealing under Section 4941 (PLR 201445017)
EO Tax Journal 2014-222
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – International Activity and Negotiating the Alphabet Soup (Part 2)
EO Tax Journal 2014-221
1 – Are Most Tea Party Organizations Political, as Their Names Imply?
2 – AU Continues to Urge IRS to Enforce Ban on Politicking
3 – International Activity and Negotiating the Alphabet Soup (Part 1)
EO Tax Journal 2014-220
1 – Will Election Results Impact EO Sector?
2 – Yesterday’s DC Bar Program on ‘Should Sports Leagues Be Tax Exempt?’
3 – IRS Releases TE/GE Program Letter FY 2015
4 – My Comments on the TE/GE Program Letter
EO Tax Journal 2014-219
1 – Updated Guidance for Handling EO Determination Letter Requests
2 – Hybrid Corporate Models – The Benefit Corporation and Its Siblings (Part 2)
EO Tax Journal 2014-218
1 – Quote of the Week
2 – In the News
3 – Donor Advised Funds – A Hornet’s Nest for the Charitable Sector
4 – Hybrid Corporate Models – The Benefit Corporation and Its Siblings (Part 1)
EO Tax Journal 2014-217
1 – Editor’s Notebook
2 – Upcoming DC Bar Program (Should Sports Leagues Be Tax Exempt?)
3 – Request for Guidance that Form 1023-EZ Determinations May Be Relied on by Private Foundations
4 – Ownership of Retail Center by LLC Will Not Affect Exempt Status or Result in Rental Income Being Treated as UBTI (PLR 201444043)