Current News and Developments Editor's Notebook Focus on Congress

EO Tax Journal 2015-148

1 – Editor’s Notebook

2 – Limits on State Regulation of Religious Organizations: Where We Are and Where We Are Going

3 – Tax Exemption, Public Policy, and Discriminatory Fraternities

4 – Testimony of Cleta Mitchell, Foley & Lardner, Washington, D.C.

5 – Testimony of Common Cause’s Stephen Spaulding

6 – Testimony of Edward Greim, Graves Garrett, LLC, Kansas City, Missouri

7 – Testimony of Lawrence M. Noble, Senior Counsel, Campaign Legal Center

Focus on Congress Focus on IRS and Treasury State Tax Developments

EO Tax Journal 2015-147

1 – Senate Hearing on IRS ‘Targeting’

2 – Opening Statement of Senator Ted Cruz (R-Texas)

3 – Judicial Watch: IRS Produces Recovered Lerner Emails

4 – Judicial Watch: Federal Judge Threatens to Hold IRS Commissioner, DOJ Lawyers in Contempt of Court over Lerner

5 – Court Rules No Preliminary Injunction Prohibiting New York Attorney General from Obtaining Schedules B from Filers

Editor's Notebook Focus on Congress Focus on IRS and Treasury

EO Tax Journal 2015-146

1 – Editor’s Notebook

2 – Treasury Comes out in Support of Koskinen

3 – Cummings Issues Statement on Republican Video, Letter, and Press Conference on IRS Treatment of Nonprofit Applicants

4 – MSNBC: House Republicans Pretend IRS ‘Scandal’ Still Exists

5 – House Republicans’ Letter Seeking Koskinen’s Dismissal

Editor's Notebook Focus on Congress Focus on IRS and Treasury

EO Tax Journal 2015-143

1 – Editor’s Notebook

2 – Are Groups Really Concerned about the IRS?

3 – Say What? President Obama Concocts Ridiculous New Excuse for IRS Targeting Scandal

4 – Watchdog Report: IRS Audit Process at Risk of Abuse, Targeting

5 – Yesterday’s Prepared Statements from House Oversight Subcommittee Hearing

A – Rep. Roskam’s Opening Statement: Review of IRS Audit Selection Process

B – Prepared Testimony of GAO’s Jay McTigue

C – Prepared Testimony of IRS Commissioner John Koskinen

D – Prepared Testimony of Elizabeth J. Kingsley

E – Prepared Testimony of Joseph R. Metzger

Current News and Developments Focus on Congress Focus on IRS and Treasury

EO Tax Journal 2015-142

1 – Another Excerpt from President Obama’s July 21 Remarks to Jon Stewart on ‘The Daily Show’

2 – Hearing Today on IRS Audit Selection Process

3 – Judicial Watch: New Documents Show IRS Used Donor Lists to Target Audits

4 – SFC to Meet in Closed Session re Wrapping-up Its IRS Investigation

5 – IRS Clarifies Composition of Its Political Activities Referral Committees

6 – 47 House Democrats Oppose Republicans’ Campaign Finance Disclosure

7 – Democracy 21 Urges Senator Wyden to Help Block Efforts to Prevent the IRS From Acting on New 501(c)(4) Regulations

8 – Congress Watch: Attempt to Block IRS Rulemaking on Nonprofit Political Activity Would Exacerbate Problem of Money in Politics

9 – ‘Ill-Advised, Narrow Regulation’ Disrupting ‘Established Type III Supporting Organizations,’ Says Virginia Congressman

Current News and Developments PLRs, TAMs, and Denial Letters State Tax Developments

EO Tax Journal 2015-141

1 – Save the Date

2 – Excerpts from President Obama’s July 21 Remarks to Jon Stewart on ‘The Daily Show’

3 – The Incestuous Art World

4 – New York’s AG Sues Children’s Leukemia Charity for Deceiving Donors and Using Vast Majority of $10 Million Raised for Non-Charitable Purposes

5 – Applicant Providing Housing on a Cooperative Basis to Members Denied (c)(3) Status (Denial 201529012)

Current News and Developments Focus on IRS and Treasury PLRs, TAMs, and Denial Letters

EO Tax Journal 2015-140

1 – Uniform Disclosure Rules the Answer to Solving Politicking Issues

2 – ABA’s EO Committee to Meet in Chicago on September 18

3 – ABA’s EO Recommendations for 2015-2016 Priority Guidance Plan

4 – Applicant Found Not Pursuing (c)(6) Purposes But Improving Members’ Individual Businesses (Denial 201529010)

Focus on Congress Focus on Courts Focus on IRS and Treasury PLRs, TAMs, and Denial Letters

EO Tax Journal 2015-139

1 – Reaction to Obergefell Decision Continues

2 – Pablo Eisenberg: IRS ‘Paralyzed and Running in Circles’

3 – Roger Colinvaux: Commentary on SFC Working Group’s Individual Provisions

4 – Group Behind Planned Parenthood Sting Video May Have Tricked IRS, Donors

5 – Applicant Operating a Restaurant  with Evidence of Inurement Denied (c)(7) Status (Denial 201529011)

Current News and Developments Focus on Congress PLRs, TAMs, and Denial Letters

EO Tax Journal 2015-134

1 – Senator Warner Seeks IRS Investigation of Nonprofit Subject to Bad Publicity

2 – Income of Clinically Integrated Faculty Group Practice of a Hospital and a Medical School Excludable from Gross Income under Section 115 (PLR 201528010)

3 – Section 501(c)(12) Organization that Established VEBA under Section 501(c)(9) May Dissolve and Distribute the (c)(9)’s Assets without Application of Section 4976 (PLR 201528038)

Current News and Developments Editor's Notebook Focus on Courts

EO Tax Journal 2015-130

1 – Articles of Interest

2 – Editor’s Comment on Latest TIGTA Report

3 – New IRS Inspector General Report Finds No Evidence That Lerner Intentionally Crashed Computer or Concealed Emails From Investigators

4 – Court Holds that Foundation Operated in a Manner that Inured to the Benefit of One Family Not Exempt

Current News and Developments Focus on Courts

EO Tax Journal 2015-128

1 – Next Issue: Monday, July 6, 2015

2 – One More Clouseau Memory

3 – Will Supreme Court’s Decision in Obergefell v. Hodges Allowing Same-Sex Marriages End Up Costing Religious Educational Institutions Their Tax-Exempt Status?

4 – Article Analyzes Obergefell’s Possible Impact on Tax Exemption

5 – Families USA: Give Patients the Information They Need to Plan Their Care

Current News and Developments Editor's Notebook Focus on IRS and Treasury PLRs, TAMs, and Denial Letters State Tax Developments

EO Tax Journal 2015-127

1 – This Week’s Annual AHLA Meeting

2 – Latest Rankings of EO Practices by The Legal 500

3 – IRS Works towards Making E-filed Forms 990 Available in Machine-Readable Format.

4 – New Jersey Hospitals May Face Property Tax Liability

5 – Constructing and Maintaining a Private Road Not a (c)(3) Activity (Denial 201526021)