Paul Streckfus, Editor
1 – In the News
2 – Donor Advised Funds: Charitable Spending Vehicles for 21st Century Philanthropy
3 – Council on Foundations Recommends Self-Governance over ‘Burdensome Regulation’ of DAFs
4 – Defunct Social Club Denied (c)(7) Status (Denial 201644021)
1 – In the News
2 – Current and Quotable
3 – Giving Business Interests to Charity Transcript
1 – Tuesday’s Doings
2 – Tammy, We Hardly Knew Ye
3 – Tax Court Holds ‘Love Offerings” Were Compensation for Services and Hence Taxable
4 – Corporate Integration and Exempt Organizations (ABA Transcript) – Part 2
1 – DC Bar to Present ‘Tips for Preparing Form 990 This Filing Season’
2 – CREW Files IRS Complaint Against Arkansas, Georgia, Rhode Island Dark Money Group
3 – Corporate Integration and Exempt Organizations (ABA Transcript) – Part 1
1 – Highlights of the 2016 NAAG/NASCO Charity Regulators’ Annual Conference
2 – Z Street Gets Exemption from IRS, Will Litigation Continue?
3 – Applicant Formed to Manage and Produce the Artistic Works of an Individual and Collaborating Artists as well as to Expose the Public to Their Artistic Work Denied (c)(3) Status (Denial 201643026)
4 – Suggestions for Improving Issue Snapshot on Section 4962 Abatement
1 – Editor’s Note
2 – Current and Quotable
3 – In the News
4 – Tax-Exempt Bond Developments
5 – The Trump Foundation’s Got Problems with Its Taxes. Again.
6 – CoA Institute Files Lawsuit to Obtain Secretary Clinton Ethics Records Related to Clinton Foundation
7 – Potential Change to Ban Created by Johnson Amendment
8 – Purpose of Payment Determines Deductibility under Section 162 or 170 (Information Letter 2016-0063)
9 – Providing Financial Assistance to Members upon the Death of Their Family Members for Funeral Expenses and Transportation of Their Remains Does Not Make for a Social Club under Section 501(c)(7) (Denial 201642036)
1 – Current and Quotable
2 – Editor’s Notebook
3 – Community Foundations Press Treasury on DAF Regs
4 – IRS Releases Form 1023-EZ Update Report
News from the IRS and Treasury (ABA Transcript)
What follows are the September 30 remarks of Victoria A. Judson, Associate Chief Counsel, IRS Office of Associate Chief Counsel (TEGE), and Elinor C. Ramey, Attorney-Advisor, Office of Tax Policy, Department of Treasury, as delivered to members of the EO Committee of the ABA’s Tax Section. The moderator was Suzanne Ross McDowell, Steptoe & Johnson LLP, Washington.
1 – The EOTJ Mailbag
2 – In the News (Clinton Foundation)
3 – Yesterday’s Trip to Washington
4 – Major Victory: IRS Ordered to Issue Outstanding Determinations & Answer for Political Targeting of Citizens
5 – PBBM-Rose Hill v. Comm’r – Deduction for Golf Course Conservation Easement Donation Denied
1 – Today’s Schedule
2 – Editor’s Notebook
3 – Americans United Letter to IRS
4 – IRS Response to Americans United
5 – Private Foundation’s Proposed Grant to a Supporting Organization for the Supporting Organization to Construct and Operate a Performing Arts Center on Land Supporting Organization Will Purchase Using Other Funds from a Disqualified Person with respect to the Private Foundation Will Not Constitute an Act of Self-Dealing under Section 4941 (PLR 201642001)
1 – Editor’s Notebook
2 – October 25 TEGE Council Meeting Program Announcement
3 – When Does ‘Educating’ Become ‘Lobbying’?
4 – Tax Exemption and Political Candidate Support
5 – Push to Repeal the Johnson Amendment Could Open Pandora’s Box for Money in Politics
6 – American College of Tax Counsel Concerned about Appeals Changes
7 – The University of Louisville Foundation Bought an Empty Factory in Oklahoma – Because a Donor Asked
1 – Clinton Foundation in the News
2 – Cause of Action Press Release: Report Reveals How White House Evaded Checks, Likely Accessed Confidential Taxpayer Information
3 – ‘Young Professional Organization’ Denied (c)(3) Exemption for Serving Substantial Social Purposes and Providing Benefits to Members, But Retains (c)(4) Exemption (Denial 201641026)
1 – Editor’s Notebook
2 – Office of Appeals Outlines Changes in Policies and Procedures
Fact Sheet #1: IRS Clarifies Office of Appeals Policies
Fact Sheet #2: Changes to Case Transfer and Conference Procedures
3 – Applicant Denied Based on Commercial Purpose, Private Benefit and Inurement; Rev. Rul. 73-313 Distinguished (Denial 201641027)
1 – Editor’s Notebook
2 – Why the Constitution Protects Churches’ Right to Endorse Candidates
3 – Organization that is a Consolidated Department of Incorporated Cities in a State is a Wholly Owned Instrumentality of Political Subdivisions of State to which Donations Are Tax Deductible under § 170 (PLR 201641021)
1 – Editor’s Notebook
2 – Plain Talk: IRS Should Go After Wisconsin Club for Growth
3 – Latest Complaint Letter Against ALEC Sent to IRS
4 – Another IRS Information Letter to Tea Party Group Engaged in Litigation with IRS
5 – Applicant Denied Based on Conducting a Commercial Business (Denial 201641025)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – NYSBA’s Comments on Section 506 Regs
5 – Texas CPAs Critical of IRS FOIA Procedures
1 – The EOTJ Mailbag
2 – Current and Quotable
3 – In the News
4 – Last Friday’s EO Committee Meeting
5 – Trump’s Abuse of Trump Foundation – Criminal Tax Implications?
6 – BDO Program Announcement on How to Prepare for an IRS Audit
1 – Report to Readers
2 – Trust’s Expanded Activities Will Qualify as Exercise of Essential Governmental Function and Income Excluded under Section 115(1) (PLR 201634012)
1 – Editor’s Notebook
2 – In the News
3 – Applicant Formed to Raise Funds for Designated Individual’s Legal Expenses Denied (c)(3) Status (Denial 201640019)
4 – Farmers’ Market Denied (c)(5) Exempt Status (Denial 201640024)
1 – Current and Quotable
2 – Editor’s Notebook
3 – Five Things to Know about the New Johnson Amendment Fix
4 – Independent Sector’s Analysis of Presidential Candidates’ Tax Plans
5 – Non-Exempt Purposes and Inurement Result in Denial of Sweat Equity Housing Cooperative Association (Denial 201640022)