Paul Streckfus, Editor
1 – In the News
2 – Form 1023-EZ User Fee Drops to $275 on July 1 (Rev. Proc. 2016-105)
3 – Providing Services to Members Precludes Section 501(c)(6) Status (Denial 201622033)
4 – Private Foundation Seeks Relief in Tax Court from Revocation, UBIT, and Section 4942 Excise Tax, Gets Stipulated Decision (The Arseny and Olga Kovshar Private Charitable Foundation v. Commissioner)
1 – Editor’s Notebook
2 – H.R. 5255 Would Expand FTC’s Jurisdiction over Nonprofits
3 – Top 10 — er, 11 — Mistakes Made in Completing Form 990
1 – Second and Third Quotes of the Week
2 – Association Denied (c)(6) Status Because Limited to Employees of Dealerships of One Brand (Denial 201621017)
3 – A Rose by Any Other Name Would Smell as Sweet? (AICPA Seeks Exclusions from Definition of Hospital)
4 – Grassley Releases Results of Inquiry into Missouri Tax-Exempt Hospital; Confirms Debt Forgiveness of $16.9 Million for 5,070 Patients
1 – Editor’s Notebook
2 – Opening Statement of Chairman Goodlatte at Hearing on ‘Examining the Allegations of Misconduct against IRS Commissioner John Koskinen, Part I’
3 – Statement of IRS Commissioner John Koskinen Submitted to House Judiciary Committee for May 24 Hearing
4 – Prepared Statement of House Oversight Committee Chair Jason Chaffetz
5 – Prepared Statement of Representative Ron DeSantis
6 – Why Didn’t Republicans Invite the IG to the IRS Hearings?
1 – Quote of the Week
2 – Koskinen Will Not Appear at Today’s Inquisition, er Hearing
3 – Current and Quotable
4 – Senator Grassley Has More Questions for Wounded Warrior Project
5 – Bright Lines Project Seeks Guidance on (c)(3) Political Activity
6 – Guidance Sought for Agricultural Research Organizations
1 – Editor’s Notebook
2 – Private Foundation Update
1 – Editor’s Notebook
2 – Chaffetz Introduces Censure Resolution for IRS Commissioner
3 – Levin Statement on Partisan Resolution Attacking the IRS Commissioner
4 – House Resolution 737
5 – Foundation Submits Comments on Proposed SO Regs
6 – Answer and Reply Filed in Summit Foundation Case
1 – Editor’s Notebook
2 – DC Bar Luncheon Program on Colleges and Universities
3 – The Clinton Foundation Provided ‘Private Benefit’ – Or Did It?
4 – IRS Denies Tax-Exempt Status to Non-MSSP ACO
5 – AHA Seeks Reversal of Denial 201615022
1 – Gulf Coast Area TEGE Council Program News Update
2 – eBook Announcement (Sandy Deja)
3 – American Crossroads Calls for Audit of Clinton Foundation
4 – Comment Letters on Proposed Supporting Organizations Regs
5 – Bill Introduced to Expand IRA Distributions (H.R. 5171)
1 – Quote of the Week
2 – Editor’s Notebook
3 – House Judiciary Committee to Examine Misconduct by IRS Commissioner
4 – FreedomWorks Welcomes House Judiciary Committee Impeachment Hearings Against IRS Commissioner
5 – Rep. Jordan Statement on Judiciary Committee Hearings on IRS Commissioner Koskinen
6 – Applicant Provide Legal Representation and Assistance Denied Based on Inurement and Private Benefit (Denial 201620011)
1 – A Sign of the Times?
2 – Gulf Coast Area TEGE Council Program Alert
3 – IRS Clamping Down on Racetracks?
4 – EO Excerpts from NYSBA Recommendations for 2016-2017 IRS Priority Guidance Plan
5 – Another PRI Example Sought
6 – Law Firm Seeks Immediate Section 170(e)(3) Guidance
7 – AICPA Seeks Guidance on ‘Reasonable Efforts’ regarding Compliance with Schedule L
1 – May 16 Is Filing Deadline for Many Tax-Exempt Organizations; Do Not Include Social Security Numbers or Personal Data
2 – Latest Tax Court Case Developments (Columbians of Nampa v. Comm’r)
1 – It Seems Like Only Yesterday
2 – Cause of Action Institute Sues to Stop White House Obstruction of the Freedom of Information Act
3 – Seven Ways and Means Members Introduce Bill to Exempt Qualifying PFs from Section 4943 Tax
4 – Stop the Delay on IRS Political Activity Rules
1 – What Not-for-Profits Should Know About Alternative Investments
2 – Election 2016: What Lawyers Need To Know About the Political Activities of Nonprofit Organizations
3 – Getting It Right Every Time with Restricted Gifts
4 – Knights of Columbus Council Petitions Tax Court over Revocation and Deficiencies (Columbians of Nampa, Inc. v. Comm’r)
1 – Latest Bruce Hopkins’ Update Released
2 – GOP Can’t Blame IRS for Tax Problems
3 – Preview of Coming Attraction
4 – Applicant Conducting Stock Car Races Denied under Sections 501(c)(3) and 501(j) (Denial 201619010)
1 – Editor’s Notebook
2 – Charitable Investing: View from the Regulators
1 – Second Quote of the Week
2 – Recent Article Points Way to Saving IRS
3 – More On ‘Dark Days’ (In Defense of Schedule B)
4 – EO Priorities for the Year Ahead (Margaret Von Lienen)
1 – More on Charitable Organizations and Marijuana
2 – State EO Tax and Enforcement Developments
1 – Quote of the Week
2 – News from the Hill and News from the IRS and Treasury Outlines
1 – ACT to Meet June 8
2 – Editor’s Notebook (TAM 201544025)
3 – Dark Days: Blindfolding Nonprofit Regulators
4 – Doesn’t Anyone Know How to Play This Game? (RP Golf, LLC v. Comm’r and Carroll v. Comm’r)
1 – Editor’s Notebook
2 – Upcoming EO Tax Programs
3 – House Ways and Means Committee Approves Bill to Scuttle Schedule B
4 – Ranking Member Sander Levin (D-Mich.) Opening Statement at Markup of H.R. 5053
5 – Koch Companies Support H.R. 5053
6 – Seven Groups Oppose Eliminating Donor Reporting on Schedule B
7 – Americans for Prosperity Support H.R. 5053, Denounces IRS as ‘Rogue Agency’
8 – New York Times Editorial Board Blasts H.R. 5053
9 – JCT Description of H.R. 5053