1 – The EOTJ Mailbag
2 – News from the IRS and Treasury (Part 1)
Month: September 2015
EO Tax Journal 2015-189
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Selected EO Sections of Parts 4 and 7 of the IRM
4 – Employees of a Company that is a Single Member LLC Will Be Treated as Employees of a § 501(c)(3) Organization that is the Sole Member of the Company and thus Eligible to Participate in the Organization’s § 403(b) Plan (PLR 201539031)
EO Tax Journal 2015-188
1 – Experienced Nonprofit Law Attorney Position Available
2 – Editor’s Notebook
3 – Summary of Conversation with TE/GE Division Director
EO Tax Journal 2015-187
1 – Despite Much Written, Enigmatic Result
2 – Health Plan’s Status Goes from 501(c)(3) to 501(c)(4) (PLR 201538027)
EO Tax Journal 2015-186
1 – Editor’s Notebook
2 – Reliance Standards for Making Good Faith Determinations
EO Tax Journal 2015-185
1 – TE/GE Council Program on Friday in Atlanta
2 – For Purposes of Section 403(b), Employees of a Single-Member LLC Are Treated as Employed by a Branch of a 501(c)(3) Organization (PLR 201538020)
3 – District Court Finds TIGTA’s FOIA Search for Records Adequate
EO Tax Journal 2015-184
1 – News from the IRS
2 – TE/GE Council Program on Friday in Atlanta
3 – Since Income of Trust Derived from Exercise of an Essential Governmental Function, Trust’s Income is Excludable under Section 115 (PLR 201538011)
EO Tax Journal 2015-183
1 – ABA Meeting in Chicago
2 – Series of WaPo Articles Debate Tax Exemptions for Churches and Religious Institutions
3 – Applicant Denied for Serving Primarily Non-exempt Purposes that Are Commercial in Nature (Denial 201538025)
EO Tax Journal 2015-182
1 – Quote of the Week
2 – Chicago Hosting Today’s ABA Gathering
EO Tax Journal 2015-181
1 – The EOTJ Mailbag
2 – Five Senate Democrats Ask Impact of Budget Cuts
3 – House Oversight Committee Chairman Seems to Have Vendetta Against Koskinen
4 – Proposed Regs Provide for Donee Reporting of Contributions
EO Tax Journal 2015-180
1 – Investments Made for Charitable Purposes (Notice 2015-62)
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – The Philanthropy Roundtable Files an Amicus Brief Supporting the Center for Competitive Politics’ Cert Petition
EO Tax Journal 2015-179
1 – BDO Offering Free Webinar
2 – Editor’s Notebook
3 – Ninth Circuit Holds California’s Disclosure Requirements Do Not Injure First Amendment Rights Nor Are Preempted by Federal Law
4 – Cert Petition: California’s Compelled Disclosure Constitutes a First Amendment Injury, Which Is Not Justified under the ‘Strict Test’ of Exacting Scrutiny
EO Tax Journal 2015-178
1 – News from Elsewhere
2 – Sports Report
3 – Art Advisory Panel’s Latest Valuations
4 – Should the IRS Change or Surrender Its Oversight of Tax-Exempt Organizations?
5 – Income of Trust Benefitting Retired Employees of Participating Public Agency Employers Is Excludable from Gross Income under Section 115 (PLR 201537019)
EO Tax Journal 2015-177
1 – Mark Scott: IRS Office of Chief Counsel Used to Promote an Abusive Arbitrage Scheme
2 – Weekend Reading (Future Oversight of Tax-Exempt Organizations)
3 – IRS Issues Updated Procedures for Requesting Additional Information
4 – Groups Say New IRS Regulations Must Limit to an ‘Insubstantial’ Amount the Campaign-Related Expenditures of ‘Social Welfare’ Organizations
5 – Appeals Arbitration Program Eliminated Due to Lack of Interest (Rev. Proc. 2015-44)
EO Tax Journal 2015-176
1 – 27th Annual GWSCPA Nonprofit Symposium
2 – Amicus Brief Asks Supreme Court to Grant Cert to EO Petitioner
EO Tax Journal 2015-175
NSA Should Be Jealous
EO Tax Journal 2015-174
1 – Commentary Continues on the John Oliver Show on Televangelists
2 – AICPA Suggest Numerous Changes to Form 990
EO Tax Journal 2015-173
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Boston Globe Editorial Wants IRS to Take on ‘Phony Churches’
4 – Search for Lerner Emails Continues
5 – Weekend Reading (An Introduction to Conservation Easements)
EO Tax Journal 2015-172
1 – The EOTJ Mailbag
2 – Quote of the Week
3 – Telemarketing – the Seamy Underside of Charity Fundraising
4 – The Off-Grid Administration
5 – ACLJ Forces Trial in IRS Scandal
6 – Potential for a Most Unusual Occurrence: a FOIA Trial
EO Tax Journal 2015-171
1 – Lots of Fall EO Programs
2 – 2015 NAAG / NASCO Conference in October
3 – ALI Advanced Course on Tax Exempt Organizations in November
4 – Only in Pasadena
EO Tax Journal 2015-170
1 – The EOTJ Mailbag
2 – Is the U.S. Tax Court the Worst Federal Court? (Part 2)
3 – IRS Releases Revised Instructions for Form 1023-EZ
4 – Recently Expired Charitable Tax Provisions (‘Tax Extenders’): In Brief