Paul Streckfus, Editor
1 – Editor’s Notebook
2 – The Current and Future State of the EO Functions at the IRS
3 – Association’s Income is Excludable from Gross Income under Section 115 and Need Not File Form 990 Returns (PLR 201551001)
4 – Trust’s Income is Excludable from Gross Income under Section 115 (PLR 201551002)
5 – IRS Concludes Organization Is a Wholly Owned Instrumentality of Its Member Indian Tribal Governments and Hence Eligible to Receive Charitable Contributions (PLR 201551003)
1 – Year 2015 Report
2 – Revocation of Section 501(c)(2) Title-Holding Company’s Exemption
1 – Follow-up on Social Clubs
2 – Naivete of Justice Anthony Kennedy on Display
3 – Applicant Failed to Describe Its Activities in Sufficient Detail to Permit the IRS to Determine Whether It Qualifies under Section 501(c)(4) (Denial 201552032)
4 – More Negative Comments on Proposed Donee Reporting Regs
Applicant Denied Social Club Status under Section 501(c)(7)
1 – Massive Treasury Giveaway Made Final
2 – Text of Final NFI Type III Supporting Organizations Regs
1 – Correction
2 – Impact of PATH Act on IRS Office of Chief Counsel
3 – Politico Says White House Surrendered on ‘Dark Money’ Regulation
4 – Keeping the Perpetual in Perpetual Conservation Easements
5 – Conservation Easements and the Valuation Conundrum
6 – More Negative Comments on Proposed Donee Reporting Regs
1 – Quote of the Week
2 – The PATH Act is Now Law
3 – Latest EO Update from IRS
4 – Selected Excerpts from JCT Explanation of New EO Tax Provisions
1 – The EOTJ Mailbag
2 – Legislative Scorecard
3 – Biblical Book Review – Part 2
4 – More Negative Comments on Proposed Donee Reporting Regs
5 – Alliance for Charitable Reform Press Release
1 – The EOTJ Mailbag
2 – Summary of FY 2016 Omnibus Appropriations Bill
3 – Brady, Hatch, Wyden Announce Deal to Provide Responsible Tax Relief for American Families, Job Creators & Entrepreneurs
4 – EO Excerpts from Section-by-Section Summary of Proposed “Protecting Americans from Tax Hikes Act of 2015” (“PATH Act”)
1 – A (c)(3) Hedge Fund Hospital Operation?
2 – 17 House Republicans Urge No Appropriations for Proposed Donee Reporting Regs
3 – Legg v. Comm’r — Conservation Easement Donor Liable for Gross Valuation Misstatement Penalties
4 – Two Dozen Dark Money Groups Have Busted 50 Percent Cap on Politics at Least Once
5 – Conservative Website Blasts Planned Parenthood’s (c)(4)s for Heavy Political Spending
1 – EO Select Check Listing Problem
2 – In the News
3 – Comments on Proposed Donee Reporting Regs
4 – Applicant Helping People in Many Different Ways by Enabling People and Business Connections Denied (c)(3) Status (Denial 201550043)
1 – Senator Roberts’ Bill Blocks Proposed IRS Rule Threatening Privacy & Security of Charitable Donors
2 – Atkinson v. Comm’r – Golf Course Conservation Easements Not Deductible (Commentary by Nancy McLaughlin)
3 – Agenda for Annual March EO Program
1 – EO Committee to Meet January 29 in Los Angeles
2 – Golf Course Conservation Easements Double-Bogey in Tax Court (Atkinson v. Commissioner)
1 – Biblical Book Review
2 – NABL: Fundamental Reconsideration of Whether More Flexible Safe Harbors for Longer-Term Management Contracts Needed
1 – Editor’s Notebook
2 – CRS Analysis of Endowments
1 – In the News
2 – Quote of the Week
3 – Six Republican Senators Seek to Hold IRS Bureaucrats Accountable with New Legislation
4 – IRS: Educational Organization Too Commercial and Too Much Private Benefit (Denial 201548025)
1 – EO Division Director Addresses CPAs
2 – IRS: Major Misimpressions and Inaccuracies about Purpose of Proposed Donor Regulations
3 – Transfer from Tax Exempt 2, Subsidiary of Tax Exempt 1, to Tax Exempt 1 of All of the Stock of Taxpayer, a For-Profit Corporation, Does Not Result in an Ownership Change of the Taxpayer within the Meaning of Section 382(g) (PLR 201549010)
1 – Editor’s Notebook
2 – Much Ado about Nothing?
3 – IRS: Form 1023-EZ Is Reducing Taxpayer Burden and Increasing Cost Effectiveness of EO Operations
1 – The EOTJ Mailbag
4 – Applicant Operating for Substantial Commercial Purpose Denied (c)(3) Status (Denial 201548021)
5 – Homeowners Association Denied Based on Rev. Rul. 74-99 (Denial 201548020)1 – Yesterday’s EO Data Collection Program at Urban Institute
2 – Senator Hatch Seeks Information on How Private Foundation Museums Operate
3 – Texas EO Program Announcement
1 – In the News
2 – EO Data Collection Program Today at Urban Institute