1 – The EOTJ Mailbag
2 – Wish I Were There (Although Only 60 Degrees Today)
3 – Final Schedule of Today’s EO Committee Meeting
4 – Association Denied Exemption for Operating a Business and Serving Private Interests (Denial 201504017)
Month: January 2015
EO Tax Journal 2015-19
1 – Two Current and Quotable Items
2 – Reaction to Sunita Lough’s Comments (Part 2)
3 – Roskam and Ryan Introduce Bill to Stop Political Targeting by IRS
4 – Judicial Watch Press Release on Barbara Bosserman
5 – School’s Formation of a Wholly-Owned For-Profit Subsidiary Will Not Affect Exempt Status Nor Result in Unrelated Business Income (PLR 201503018)
EO Tax Journal 2015-18
1 – Reaction to Sunita Lough’s Comments
2 – Old Business (IRS Commits to Equal Access)
3 – Final 501(c)(29) Regs Released for QNHIIs
EO Tax Journal 2015-17
1 – Quote of the Week
2 – Come One, Come All
3 – Current Issues Addressed by Sunita Lough in Texas
4 – Is $28,000 Too Much for a PLR?
5 – Will “Too Many Cooks Spoil the Broth” at IRS?
6 – IRS Finalizes Regulations Under Section 501(r)
EO Tax Journal 2015-16
1 – More on the Toothless Tiger
2 – Guest Commentary (Friedlander, Hackney, Owens, & Rosenberg)
3 – Another Recent Article of Interest (Pulpit Politicking)
4 – Grassley to Hospitals: Stop Suing Poor Patients
5 – Grassley Seeks Answers from Nonprofit Hospital Over Billing, Lawsuits
EO Tax Journal 2015-15
1 – The EOTJ Mailbag (More on Charitable Fundraising)
2 – ABA’s EO Committee to Meet in Houston
3 – Weekend Reading (Private Foundations: Special Self-Dealing Problems)
EO Tax Journal 2015-14
1 – The EOTJ Mailbag (Charitable Fundraising)
2 – Paul Ryan’s List of Oversight Hearings and Oversight-Related Activities Released
3 – Call for Nominations for the 2015 Outstanding Nonprofit Lawyer Awards
EO Tax Journal 2015-13
1 – Editor’s Notebook
2 – Online Fundraising Site Denied Exemption Based on Carrying on an Unrelated Trade or Business (Denial 201503016)
EO Tax Journal 2015-11
1 – The EOTJ Mailbag
A – 501(c)(4) Flexibility a Plus
B – Well-Deserved Retirement
2 – Comments on National Taxpayer Advocate’s Report
3 – Latest Batch of Lerner Emails — Interesting but Inconsequential?
4 – Colinvaux Article on How to Treat Political Activity by EOs
5 – Classic Letter Ruling Alert
EO Tax Journal 2015-9
1 – My Observations on Fran Hill’s Latest Article
2 – Why is the IRS Still Diddling with Tea Party Groups?
EO Tax Journal 2015-8
1 – The Big Three a Little Clueless — or a Lot — about EO?
2 – Two More EO Procedural Revenue Procedures (2015-9 and -10)
EO Tax Journal 2015-7
1 – Recent News Articles of Interest
2 – Does Consumer’s Lament Apply Equally to IRS?
3 – Denied Applicant Says It Qualifies as a (c)(3) — Might It Now File a Form 1023-EZ? (Denial 201502017)
EO Tax Journal 2015-6
1 – Recent Articles of Interest
2 – Nonprofit Governance: Issues and Challenges in Executive Compensation
3 – Tenth Circuit: IRS Regulations Do Not Permit a Charitable Contribution Deduction Unless Any Existing Mortgage on the Donated Property Has Been Subordinated (Mitchell v. Commissioner)
EO Tax Journal 2015-5
1 – The EOTJ Mailbag
2 – Jeb’s Foundation a Vehicle to Enrich Corporate Backers?
3 – The Section 7611 Wait Marks Another Anniversary
4 – Parks Foundation Case Another Oldie
5 – Arranger Organization Gets (c)(3) Status — Via Stipulated Opinion
6 – Paz Motion to Have Videotape of Her Deposition Sealed Denied
EO Tax Journal 2015-4
1 – The EOTJ Mailbag
2 – Agenda for Annual Georgetown EO Program Released
EO Tax Journal 2015-3
1 – New IRS Rules on Dark Money Likely Won’t Be Ready Before 2016 Election
2 – Ethics for Tax Lawyers: Circular 230 and the Rules of Professional Conduct
3 – EO No-Rule Areas Listed in Rev. Proc. 2015–3
EO Tax Journal 2015-2
1 – IRS Oversight of Charitable and Other Exempt Organizations — Broken? Fixable?
2 – Relief from Violation of Qualified Ownership and Use Requirements for Qualified 501(c)(3) Bonds (Ann. 2015-02)
EO Tax Journal 2015-1
1 – Best Recent Quotes
2 – Weekend Reading
3 – User Fees for Private Letter Rulings
4 – Highlights of EO Revenue Procedures Released in Internal Revenue Bulletin 2015-1 (January 2, 2015)