1 – The EOTJ Mailbag
2 – Who Can You Trust?
3 – Academy of America now in Tax Court
Month: January 2016
EO Tax Journal 2016-19
1 – Lack of Public Access Results in Revocation of Homeowners Association’s Exempt Status (Revocation 201604019)
2 – Materials for EO Committee’s Panel on ‘Difficult Public Support Issues’ (Part 2)
EO Tax Journal 2016-18
1 – Second Quote of the Week
2 – Materials for EO Committee’s Panel on ‘Difficult Public Support Issues’ (Part 1)
EO Tax Journal 2016-17
1 – Quote of the Week
2 – Editor’s Notebook
3 – EO Committee to Meet January 29 in Los Angeles
4 – Recent EO News Outline
EO Tax Journal 2016-16
1 – Storm Report
2 – The EOTJ Mailbag
3 – Georgetown’s Program on Impact Investing Scheduled for April 27
4 – There They Go Again
6 – Sponsor of Stock Car Races Denied (c)(3) Status (Denial 201604018)
EO Tax Journal 2016-15
1 – Notice re Next Issue
2 – Continuing Corruption of (c)(4) Status
3 – Georgetown’s Annual EO Program Scheduled for April 28-29
4 – CRS Report Describes Four Charitable Extenders Made Permanent
EO Tax Journal 2016-14
1 – Quote of the Week
2 – Letter to the Editor
3 – EO News from the Hill
4 – New Training Module on Learn Foundation Law
5 – Recent Tax Court Filing Unearthed (Summit Foundation v. Commissioner)
EO Tax Journal 2016-13
1 – IRS Makes Changes to Its Advisory Committee on Tax Exempt and Government Entities (ACT)
2 – Section 506 Notification Requirement for New and Certain Existing Section 501(c)(4) Organizations (Notice 2016-09)
3 – Companion PLRs Released (PLRs 201603033 and 201603034)
EO Tax Journal 2016-12
1 – Is a Split Developing Between Community Foundations and Commercial Funds over DAFs?
2 – Route 231, LLC v. Comm’r – 4th Circuit Affirms Allocation of 97% of Tax Credits Generated by Conservation Donations to 1% Partner Was Disguised Sale
3 – Acquisition of All Interests in a Low Income Housing Project Run by a LLC Will Further Charitable Purposes, Will Not Result in Unrelated Business Income, and Will Not Result in Excess Business Holdings Tax under § 4943 (PLR 201603032)
EO Tax Journal 2016-11
1 – Editor’s Notebook
2 – Recent Program of Interest
3 – Recent DAF Article
4 – Recent Church Article
5 – CREW Seeks Audit of NRA
EO Tax Journal 2016-10
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Ways and Means Chairmen Call On IRS to Quickly Implement GAO Recommendations to Protect Taxpayers
4 – Conrad Teitell Reiterates Concern for Donors Not Receiving Gift Acknowledgment
5 – Court Reaffirms California Attorney General’s Demand for Donor List
EO Tax Journal 2016-9
1 – The EOTJ Mailbag
2 – House Passes FOIA Reform Bill
3 – It Ain’t Over ‘Til It’s Over (NorCal Tea Party Patriots v. IRS)
EO Tax Journal 2016-8
1 – Program Substitution
2 – Black Hole Being Created by IRS?
3 – Struggling Philadelphia Newspapers to Get Nonprofit Owner
4 – Updated Procedures for IRS Issuing Private Foundation Determination Letters (Rev. Proc. 2016-10)
EO Tax Journal 2016-7
1 – The EOTJ Mailbag
2 – Forthcoming Article: ‘Charitable Organization Oversight: Rules v. Standards’
3 – New Oversight Staff Report Concludes FOIA Is Broken
4 – Gemperle v. Comm’r – Tax Court Denies Deduction for Façade Easement Donation for Failure to Include Appraisal in Tax Return Filing
EO Tax Journal 2016-5
1 – IRS Responds to Taxpayer Advocate’s Report Critical of New Form 1023-EZ
2 – We Hardly Knew You But Now You’re Gone
3 – Obscure IRS Memo Packs a Wallop
4 – IRS Memo Extends Section 7611 Procedures to Employment Tax Examinations of Churches
5 – DC Bar Program Notice
EO Tax Journal 2016-4
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – National Taxpayer Advocate’s Annual Report Critical of EO Functions
EO Tax Journal 2016-3
1 – Warning: Boring But Necessary Reading (Annual EO Revenue Procedures)
2 – Farmers’ Market Held Similar to Commercial Enterprise, Resulting in Private Benefit and Inurement to Vendors (Denial 201601014)
EO Tax Journal 2016-2
1 – Upcoming TEGE Councils Program in Baltimore
2 – Tax-Exempt San Francisco Super Bowl Committee Raises Millions, With Little Transparency
3 – ACLJ Forces IRS to Comply with the Law
4 – Three Related EO Cases Seek Tax Court Review
EO Tax Journal 2016-1
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Years of NRA Tax Filings Are Loaded with Apparent Falsehoods
4 – More California Schedule B Litigation
5 – Koch Brothers May Have to Disclose Donor List to California