1 – Website that is a Social Network Connecting Individuals to Nonprofit Organizations Denied (c)(3) Status (Denial 201452017)
2 – Modified IRS Guidance on Optional Expedited Process for Certain (c)(4) Applicants
Month: December 2014
EO Tax Journal 2014-254
1 – The EOTJ Mailbag
2 – IRS Releases Final Section 501(r) Regulations
3 – Another Health Maintenance Organization Bites the Dust
EO Tax Journal 2014-253
1 – The EOTJ Mailbag
A – Happy New Year
B – FOIA Harmful to Tax Administration?
2 – Current and Quotable
3 – Can Nonprofits Provide Equity Incentives to Key Employees?
4 – Presbyterian Church USA Named in IRS Complaint
5 – Register v. The Nature Conservancy — $1 Million Donation Constituted a Restricted Charitable Gift
EO Tax Journal 2014-252
1 – Editor’s Notebook
2 – Issa Releases Report on IRS Targeting as 113th Congress Concludes
EO Tax Journal 2014-251
1 – True the Vote Files Notice of Appeal in IRS Targeting Lawsuit
2 – Applicant that Leases Hospital Facility to For-profit Healthcare Organization Denied (c)(3) Status (Denial 201451037)
3 – Reformation of Trust Will Be a Qualified Reformation under § 2055(e)(3) if Effective under Local Law and if Trust Qualifies as a Charitable Remainder Unitrust under § 664(d) (PLR 201450003)
EO Tax Journal 2014-250
1 – Message to Readers
2 – From the E.R. to the Courtroom: How Nonprofit Hospitals Are Seizing Patients’ Wages
3 – Belk v. Commissioner — 4th Circuit Confirms that Swappable Conservation Easements Are Not Deductible
EO Tax Journal 2014-249
1 – The EOTJ Mailbag
2 – Were These The Extenders That We Were Waiting For?
3 – Donors Get Their Section 170 Deduction, But Who Gets the Benefit?
4 – Minnesota Compliance Report Questions Financial Relationship between Savers’ Retail Stores and Local Charities
5 – No Standing to Challenge Form 990 Church Filing Exemption
EO Tax Journal 2014-248
GAO Releases Report on Exempt Organizations
EO Tax Journal 2014-247
1 – The EOTJ Mailbag
2 – Waddell In, Weir Out?
3 – Editor’s Notebook
4 – Statement of Cause of Action, December 16, 2014
5 – Recent Articles of Interest
A – “Courageous Nonprofit Leadership Groups Are Greatly Needed”
B – “Maryland Nonprofits Investing Offshore”
C – “Speak Up: Issue Advocacy in Increasingly Politicized Times”
6 – Updated Internal IRS Guidance for Processing (c)(3) Applications Involving Politicking
EO Tax Journal 2014-246
1 – Tobin Proposes Six Improvements for IRS Regulation of Exempt Entities Engaged in Politicking
2 – Bright Lines Project Critiqued by Center for Competitive Politics
EO Tax Journal 2014-245
1 – The EOTJ Mailbag
2 – Form 1023-EZ Still Getting No Love
3 – Schedule for Washington Nonprofit Legal & Tax Conference Released
EO Tax Journal 2014-244
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – EO Moving Forward, from the IRS’s Point of View
EO Tax Journal 2014-243
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Chronicle of Philanthropy Articles Discuss April 15 Deadline for Deductibility
4 – Advice on Nailing Down a Charitable Contribution This Year
5 – Supporting America’s Charities Act (H.R. 5806) Drawing Interest, But Not at White House?
6 – Seven Groups Support Passage of H.R. 5806
EO Tax Journal 2014-242
1 – Editor’s Notebook
2 – An Expert’s View of EO Tax Litigation (Part 2)
3 – Senator Coburn Releases Report ‘Decoding’ the Tax Code
4 – Judicial Watch Lawsuit Forces Release of DOJ Emails Showing IRS’s Lois Lerner Met with DOJ Officials Just Before 2010 Elections
EO Tax Journal 2014-241
1 – The EOTJ Mailbag
2 – Vast Majority of Taxpayers Still Have No Tolerance for Income Tax Cheating; Solid Majority Trust IRS and Support Additional Funding
3 – An Expert’s View of EO Tax Litigation (Part 1)
EO Tax Journal 2014-240
1 – The EOTJ Mailbag
2 – TIGTA Clarifies December 1 Letter to Cause of Action
3 – Maryland Appellate Court Upholds Conservation Easement
4 – Targeted Voter Registration and Education and Candidate Endorsements Result in Rare (c)(4) Denial (PLR 201449002)
EO Tax Journal 2014-239
1 – Most Extenders To Get One-Year Extension
2 – More on 2,043 Pages of Section 6103 Information that Ended Up in the Executive Office of the President
3 – Upcoming EO Tax Seminar
4 – Weekend Reading
EO Tax Journal 2014-238
1 – Details of EO Realignment, Scheduled to Begin January 2, Released by IRS
2 – 2,043 Pages of Section 6103 Information ‘Collected by the Secretary of the Treasury’
3 – House Passes Tax Extender Legislation
4 – Nonprofits May Need to Amend Their Qualified Retirement Plans by Year-End to Recognize Same-Sex Spouses Retroactively
EO Tax Journal 2014-237
1 – Will Extenders Be Extended? Only the Shadow Knows
2 – Recent Articles on EO Tax Matters (Part 2)
EO Tax Journal 2014-236
1 – Recent Articles on EO Tax Matters
2 – Strict Liability Penalty for Façade Easement Deduction (Reisner v. Comm’r)
3 – Transfers of Assets from Exempt Trust to New Foundation Approved (PLR 201448026)
EO Tax Journal 2014-235
1 – Editor’s Notebook
2 – Cause of Action Statement on White House and IRS Targeting
3 – Abatement under Section 4962 Recommended (TAM 201448032)