1 – Editor’s Notebook
2 – TE/GE FY 2017 Work Plan Released
3 – More on the ‘Storage Exception’ to Self-Dealing
Month: September 2016
EO Tax Journal 2016-189
1 – Editor’s Notebook
2 – Outline Prepared for Friday’s ‘News from the IRS and Treasury’ Panel
EO Tax Journal 2016-188
1 – In the News
2 – United for Charity – How Americans Trust and Value the Charitable Sector
3 – Basics of EO Tax Law to Be Covered on Friday at ABA Tax Section’s Fall Meeting
EO Tax Journal 2016-187
1 – The EOTJ Mailbag
2 – In the News
3 – Last Call for ‘Ask the Experts’ Questions
4 – Quote of the Week
5 – Congress Is Back and the Right-Wingers Are Witch-Hunting
6 – Can This Sinking Ship Be Saved? (Part 2)
EO Tax Journal 2016-186
1 – Trump Concerned about University Endowments’ Lack of Spending on Students
2 – M&A Issues for Nonprofit Organizations
3 – CREW Files Complaint with IRS against Donald Trump and His Foundation
4 – Applicant Providing Particular Services to Members Denied (c)(6) Status (Denial 201639016)
EO Tax Journal 2016-185
1 – Editor’s Notebook
2 – In the News
3 – Levin to IRS: Audit Trump Foundation for Compliance with Federal Tax Law
4 – ACR Surprised by Cap on Charitable Deduction in New Trump Tax Plan
5 – Federal Court in D.C. Rules Against FEC in Important Disclosure Case
6 – 20th Annual Western Conference on Tax Exempt Organizations
EO Tax Journal 2016-184
1 – Fall Calendar of EO Programs
2 – Editor’s Notebook
3 – Dems Hijack IRS Impeachment Hearing With Skittles And Trump Taxes
4 – Goodlatte’s Opening Statement at Hearing with IRS Commissioner Koskinen
5 – Conyers’ Opening Statement
6 – Prepared Statement of IRS Commissioner John Koskinen
7 – Blumenauer Calls Judiciary Committee Hearing on IRS Commissioner a ‘Shameful Display’
EO Tax Journal 2016-183
1 – In the News
2 – Editor’s Notebook
3 – Can This Sinking Ship Be Saved?
4 – Koskinen’s IRS Failed to Search Five of Six Locations for Lois Lerner Emails
5 – Upcoming TEGE Council Program
EO Tax Journal 2016-182
1 – Urban Institute Report Released
2 – More on Pulpit Politicking
A – Tax Rules Forbid Churches from Endorsing Candidates, Will IRS Take Action? (CPA Peter J. Reilly)
B – Trump, Churches, and Politics – Counterpoint (Professor Benjamin Leff)
EO Tax Journal 2016-181
1 – The EOTJ Mailbag
2 – BDO to Hold EO Tax Update
3 – Nonprofit Oversight Under Siege
4 – Wednesday’s Hearing on Koskinen Impeachment May Lack Due Process
5 – Applicant Providing Services to Homeowners Denied (c)(7) Status as Social Club (Denial 201638028)
6 – Corrections to IRS Chief Counsel Directory and Phone Numbers
EO Tax Journal 2016-180
1 – In the News
2 – Day of Reckoning Postponed
3 – House Judiciary Committee to Hold Third Hearing on Misconduct by IRS Commissioner
4 – Fifteen Con Law Professors Find No Case for Impeachment of IRS Commissioner
5 – Latest IRS Chief Counsel Directory and Phone Numbers
EO Tax Journal 2016-179
1 – Current and Quotable
2 – CREW Files Criminal Bribery Complaint against Donald Trump and Pam Bondi
3 – Democratic Senator Sought Justice Department and IRS Criminal Prosecutions of Conservatives in 2013
4 – Rep. Roskam Issues Self-Congratulatory Press Release
5 – Pastor’s Vow of Poverty Did Not Save Him from Tax (White v. Commissioner)
EO Tax Journal 2016-178
1 – Current & Quotable
2 – IRS Says ‘System Outage’ Won’t Result in Late-Filing Penalties
3 – House Republicans’ Temper Tantrum Will Lead to Impeachment Vote on Koskinen This Week
4 – Roskam Opening Statement at Oversight Subcommittee Hearing Reviewing Tax-Exempt College and University Endowments
5 – Rep. Reed Fights for Students, Demands Lower College Costs
6 – Excerpts from the September 13, 2016, Testimony of Mark Schneider, Before the House Oversight Subcommittee
EO Tax Journal 2016-177
1 – Should IRS and Treasury Employees Attend Conferences that Restrict Press Access?
2 – Oversight Hearing Today on Reviewing Tax-Exempt College and University Endowments
3 – Latest Development in NorCal Case
EO Tax Journal 2016-176
1 – The EOTJ Mailbag
2 – Trump Foundation in the News
3 – Clinton Foundation Deceived IRS on Tax Exemption from the Start
4 – Applicant that Raised Funds for Medical Expenses of Son of Founders Denied Based on Inurement (Denial 201637017)
EO Tax Journal 2016-175
1 – The EOTJ Mailbag
2 – DC Bar’s EO Lunchtime Series to Begin September 28
3 – Philanthropy, Weaponized
4 – Condominium Association Denied (c)(4) Status Based on Operating for Benefit of Member Owners (Denial 201636044)
EO Tax Journal 2016-174
1 – The EOTJ Mailbag
2 – R.I.P., Edward D. Coleman (May 21, 1934 – September 6, 2016)
3 – Roskam Announces Oversight Hearing Reviewing Tax-Exempt College and University Endowments
4 – CREW Files IRS Complaint against Donald Trump and Trump Foundation
5 – Applicant Denied (c)(3) Status Because of Substantial Private Benefit to Its Members through Death Benefits and Investment Activities (Denial 201636046)
EO Tax Journal 2016-173
1 – Quote of the Week
2 – In the News
3 – Trump Pays $2,500 Excise Tax: Is that Enough?
4 – IRS Grants Extension of Additional Five Years to Dispose of Excess Business Holdings under Section 4943 (PLR 201636021)
EO Tax Journal 2016-172
1 – Editor’s Notebook
2 – Two More Commingling Rulings (PLR 201636042 and PLR 201636043)
EO Tax Journal 2016-171
1 – Editor’s Note
2 – In the News
3 – The EOTJ Mailbag
4 – How Long Is Too Long for a Set-Aside Distribution Period?
EO Tax Journal 2016-170
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Latest Section 107 Developments
4 – Motion to Dismiss Brief for the United States