1 – Current and Quotable
2 – The EOTJ Mailbag
3 – Article of Interest (Examining Gallery-Supported Art Exhibitions)
4 – New Agency Created to Run Hospital Qualifies as Instrumentality and Satisfies Section 115 Income Exclusion (PLR 201635004)
Month: August 2016
EO Tax Journal 2016-168
1 – Program of Interest
2 – In the News
A – Chocolate Never Tasted This Bad
B – Professorial Support for Koskinen
3 – Applicant Denied (c)(7) Social Club Status for Admitting General Public and Benefiting Members (Denial 201635008)
4 – Organization Not a (c)(7) for Years under Audit (PLR 201635007)
EO Tax Journal 2016-167
1 – Editor’s Notebook
2 – IRS Commissioner Assures Members of Congress that BOLO List Is Gone
3 – Will the IRS Ever Truly Come Out of the Shadows?
4 – New Bernie Sanders Group Illustrates Legal Compliance Challenges
5 – IRS Seeks Applications for the Advisory Committee on Tax Exempt and Government Entities
EO Tax Journal 2016-166
1 – The EOTJ Mailbag
2 – Inurement and Failure to Disclose Records at Issue in Tax Court Case (Modest Needs Foundation v. Commissioner)
3 – RPTE Section of ABA Seeks Examples in Pending DAF Regs
EO Tax Journal 2016-165
1 – Current and Quotable
2 – In the News
3 – National Taxpayer Advocate: IRS Has Abdicated EO Administration Responsibilities with 1023-EZ and Database Update Delays
EO Tax Journal 2016-164
1 – Editor’s Notebook
2 – Employees of a Single-Member LLC Disregarded Entity Are Permitted to Participate in the §403(b) Plan and the §457(b) Plan of the §501(c)(3) Organization Member (ILM 201634021)
3 – Updated Revenue Procedure Sets Forth Management Contract Safe Harbors (Rev. Proc. 2016-44)
EO Tax Journal 2016-163
1 – Quotes of the Week
2 – The EOTJ Mailbag (Trap Awaiting Form 8976 Filers?)
3 – IRS Auditing University of Louisville, Requests Contracts for James Ramsey, Former Provost and Coaches
4 – Applicant that Raises ‘Scholarship’ Money for Beauty Pageant Contestants Denied (c)(3) Status (Denial 201634025)
EO Tax Journal 2016-162
1 – Current and Quotable (Tax Practitioners Gone Wild?)
2 – In the News (IRS Answers Wake-Up Call?)
3 – IRS Has Doubled Number of EO Issue Snapshots, Now There Are Four
A – IRC Section 4946 – Definition of Disqualified Person
B – Electronic Health Records (EHRs) or Regional Health Information Organizations (RHIOs)
4 – CREW Files Criminal, IRS Complaints against Koch Money Man
EO Tax Journal 2016-161
1 – Editor’s Notebook
2 – Interview of Preston Quesenberry (Part 2)
EO Tax Journal 2016-160
1 – Editor’s Notebook
2 – Interview of Preston Quesenberry (Part 1)
3 – Issues Requiring Associate Chief Counsel Review
EO Tax Journal 2016-159
1 – Oldies But Goodies for EOs in Priority Guidance Plan
2 – Articles of Interest
A – The Sexual Integrity of Religious Schools and Tax Exemption
B – The Case for Research on Regulatory Neutrality Toward Various Shades of Social Entrepreneurship
3 – Providing Bus Service and Itineraries for Church Groups Not Sufficient for (c)(3) Exemption, Despite Biblical Focus (Denial 201632021)
EO Tax Journal 2016-158
1 – In the News
A – Requiem for Tea Parties in Order?
B – House Freedom Caucus Determined to Go After IRS Commissioner
2 – EO Excerpts from 2016-2017 Priority Guidance Plan
3 – Applicant Promoting the Businesses of Its Individual, Non-Competing Members Denied (c)(6) Status (Denial 201633037)
EO Tax Journal 2016-157
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Think Tanks and Their Donors, or How to Get Unbiased Public Policy Research
4 – Sales through an Online Store, Printed Catalog, and Various Unrelated Retail Outlets Held an Unrelated Trade or Business under § 513 (TAM 201633032)
EO Tax Journal 2016-156
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Will Predatory IRS Finally Be Brought To Justice?
4 – ACLJ: President Obama’s IRS Scandal: Seven Years & Counting
5 – Member Benefit and Social and Recreational Activities Result in (c)(3) Denial (PLR 201632023)
EO Tax Journal 2016-155
1 – Porsche-philes or Wannabe Porsche-philes
2 – DC Circuit Seems to Have Decided IRS Violated Constitution Before Trial in True the Vote Appeal
3 – Applicant Holding Cultural Festivals and Parades in a State Denied (c)(3) Exemption (PLR 201632022)
EO Tax Journal 2016-154
1 – In the News
2 – Recent Articles of Interest
3 – IRS Provides Sample Provision for CRATs (Rev. Proc. 2016-41)
4 – Applicant Providing Members with Money for Funerals Does Not Qualify under Section 501(c)(3) (Denial 201632020)
EO Tax Journal 2016-153
1 – In the News
2 – Annual Tax Issues for Health Care Organizations Scheduled for October
3 – Did Trump Foundation Break the Law by Supporting Trump Campaign?
4 – IRS Approves Procedures for Section 4945(g)(3) Grants in Two Rulings (PLRs 201632024 and 201632025)
EO Tax Journal 2016-152
1 – Quote of the Week
2 – Will Your PEO Be Certified? The IRS Begins Certifying Professional Employer Organizations
3 – ALI Program Announcement
4 – D.C. Circuit Delivers Good News / Bad News Opinion
EO Tax Journal 2016-151
1 – Colvin and Fei Get Their Wish
2 – The Hunt Goes On
3 – The State of EO at IRS, in Their Own Words
4 – Condo Owners’ Association Denied (c)(3) Status (PLR 201631014)
EO Tax Journal 2016-150
1 – In the News
2 – Losers in Tax Court Trying to Get Out of Sand Trap
3 – Colvin and Fei Call for IRS Appeal in Parks Foundation Case
4 – Judicial Watch: Obama Donor/DOJ Prosecutor Spent 1529.25 Hours Investigating the IRS’ Targeting of Conservative Groups
5 – Reactions to “Examination of Allegations Against Clinton Foundation” (Part 2)
EO Tax Journal 2016-149
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Being IRS Commissioner Shouldn’t Be Mission Impossible
4 – Judicial Watch: FBI Interviews with Cincinnati IRS Employees Reveal DC Headquarters Delayed Tea Party Applications
5 – Examination of Allegations Against Clinton Foundation (Part II)
6 – Michigan Council Seeks Guidance on Economic Development as a Charitable Activity
EO Tax Journal 2016-148
1 – Did Lois Lerner Mistakenly Take the Fifth?
2 – Examination of Allegations Against the Clinton Foundation
EO Tax Journal 2016-147
1 – The EOTJ Mailbag
2 – In the News (Milton Hershey School)
3 – Buy Those Red Sox Tickets Now (EO Committee to Meet in Boston)
4 – A Peek at How the EO Division Was Run During the ‘Scandal’
5 – IRS Steps into Fray on Political Activities