1 – Fewer Incentives to Give under House Republicans’ Tax Reform Plans
2 – Form 990 Schedule B: Balancing Benefits and Burdens
Month: June 2016
EO Tax Journal 2016-126
1 – Quote of the Week
2 – Editor’s Notebook
3 – Outline Prepared for Schedule B Panel Discussion
EO Tax Journal 2016-125
1 – Save the Date
2 – ABA Submits Comments on Type III Supporting Organizations Proposed Regs
EO Tax Journal 2016-124
1 – Congratulations
2 – NPR Objectivity Questioned
3 – House Republicans’ Tax Reform ‘Blueprint’ Has Little Mention of EOs
4 – Income Received by Foundation upon Satisfaction of Receivables Will Not Be Subject to UBIT (PLR 201626004)
5 – Motorcycle Club’s (c)(3) Exemption Revoked Based on Non-Exempt Activities and Inurement (Revocation 201626025)
EO Tax Journal 2016-123
1 – Congratulations
2 – The EOTJ Mailbag
3 – ABA Seeks Revenue Rulings on Permissible Co-Investments between a PF and Its DPs and on Redomestications Not Requiring a New Form 1023
4 – Preparers Should Be on the Hook for Election Failures
EO Tax Journal 2016-122
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Cato Institute Senior Fellow Blasts Washington Post Editorial on IRS
4 – Are DAFs Undermining American Charity?
5 – More on John Koskinen as House Republicans’ Favorite Punching Bag
6 – Transfer of Assets to Section 115 Trust Will Not Affect 501(c)(9) Status (PLR 201625004)
7 – Merger of Trusts and Transfer Will Not Result in Inurement under Section 501(c)(9) (PLR 201625018)
8 – Proposed Mergers of Trusts and Transfer Receive Favorable Rulings (PLR 201625019)
EO Tax Journal 2016-121
1 – Editor’s Notebook
2 – IRS’s Janine Cook on Current EO Technical Issue Developments
EO Tax Journal 2016-120
1 – John Koskinen Replacing Lois Lerner as House Republicans Favorite Punching Bag with Another ‘Hearing’ Today
2 – If We Can’t Impeach Him, Let’s Cut His Salary to Zero
3 – IRS Scrutinized Mostly Conservative Nonprofits: Evidence of Targeting?
4 – How Can the IRS Not Like a Group Named Modest Needs Foundation?
5 – After Failure to Make a Timely Election, Foundation Granted an Extension of Time (PLR 201625003)
EO Tax Journal 2016-119
1 – The GOP Congress Is Unfairly Targeting the IRS
2 – The Dark Side of DAFs
3 – Redefining Social Enterprise and Benefit Corporations
4 – ADLF Files Complaint Against the Donald J. Trump Foundation and Mr. Donald J. Trump
EO Tax Journal 2016-118
1 – IRS Makes Electronically Filed Form 990 Data Available in New Format
2 – CREW Files Criminal, IRS Complaints against 10 Dark Money Groups
3 – Grassley Releases Memo on Red Cross’ Haiti Earthquake Relief Response
4 – Protest Filed in Prairie Meadows Case
EO Tax Journal 2016-117
1 – House Republicans Continue Their Hissy Fit
2 – Should the IRS Penalize Trump Foundation Political Contribution?
3 – IRS Finds Applicant Claiming to Assisting Low-Income Families to Buy Houses Really in Business of Buying, Rehabilitating and Selling Houses and Benefitting Private Interests (Denial 201624023)
EO Tax Journal 2016-116
1 – Editor’s Notebook
2 – How Crossroads GPS Was Won
3 – Proposed Redemption of Shares of Voting Common Stock of Closely-Held Corporation Will Not Constitute Self-Dealing under Section 4941 (PLR 201624001)
EO Tax Journal 2016-115
1 – The EOTJ Mailbag
2 – Quote of the Week
3 – There They Go Again (Again)
4 – In the News
5 – IRS Assessment of Governance Practices
EO Tax Journal 2016-114
1 – Last Week’s ACT Report
2 – Janine Cook Addresses TEGE Council Meeting
3 – Update of Recent EO Developments
4 – Grassley Seeks Updates from IRS on Tax-Exempt Hospital Work in Light of Recent Cases
EO Tax Journal 2016-113
1 – The EOTJ Mailbag
2 – Online Legal Training on Electioneering Rules
3 – Before Congress, IRS Commissioner Is the Adult in the Room
4 – IRS’ List of Scrutinized Nonprofits Was Larger Than Previously Thought
5 – Understanding the Redesigned Form 990’s Governance Part
EO Tax Journal 2016-112
1 – Editor’s Notebook
2 – Text of EO Subcommittee Report
EO Tax Journal 2016-111
1 – Do We Really Need the IIR Program?
2 – Marc Owens Critiques IRS’s EO Functions
3 – Four Homes Do Not Make or Benefit a Community? (Denial 201623013)
EO Tax Journal 2016-110
1 – Third Quote of the Week
2 – Editor’s Notebook
3 – Mountanos v. Commissioner – 9th Circuit Affirmed Tax Court’s Denial of Conservation Easement Donation Deductions and Imposition of Penalties
4 – Insight into the Workings of the Tax CourtEO Tax Journal 2016-109
1 – Quotes of the Week
2 – In the News
3 – Appeal Docketed in GameHearts Case
4 – EO Excerpts from Priority Guidance Plan Recommendations for 2016-2017 from ABA’s Tax Section
5 – Procedures for Industry Issue Resolution Program Requests Released
6 – Senator Hatch Concludes Review into Tax-Exempt Private Museums, Seeks IRS Response to Findings
EO Tax Journal 2016-108
1 – Current and Quotable
2 – No More Initial Audit Contacts with Taxpayers via Telephone
3 – Council on Foundations Submits Comments on Proposed SO Regs
4 – Kirton McConkie Submits Comments on Proposed SO Regs
5 – IRS’s Answer Filed in Estes Foundation Case
EO Tax Journal 2016-107
1 – Current and Quotable
2 – Donor-Advised Funds: Priority Issues for Regulatory Guidance
EO Tax Journal 2016-106
1 – Editor’s Notebook
2 – There They Go Again
3 – New Article on State Tax Exemptions and PILOTs
4 – Outline for Panel Discussion of Donor-Advised Funds