1 – Feliz Ano Nuevo!
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Tax-Exempt Organization Issues of Accelerators & Incubators at Colleges and Universities
Month: December 2016
EO Tax Journal 2016-251
1 – In the News
2 – Upcoming EO Programs
3 – Grants by PF to POF to Construct a Community Cultural Center Approved by IRS (PLR 201652004)
EO Tax Journal 2016-250
1 – In the News
2 – Editor’s Notebook
3 – Alex Reid on Possible Legislative Developments
EO Tax Journal 2016-249
1 – Editor’s Notebook
2 – In the News
3 – Elinor Ramey on EO Developments at Treasury
4 – Possible Conservation Easement Scams Now Subject to Additional Scrutiny (Notice 2017-10)
5 – Applicant Paying the Tuition of Founders’ Child Denied (c)(3) Exemption (Denial 201652029)
EO Tax Journal 2016-248
1 – Editor’s Notebook
2 – A More Charitable Charity: Administrative Necessity Provides an Opportunity to Promote Altruism in Charities (Eric Franklin)
3 – White Nationalists Groups Raise Millions Tax-Free after IRS Grants Nonprofit Status
4 – White Nationalists Groups are Charitable? Apparently So, According to IRS (Phil Hackney)
5 – New York Attorney General’s Report Finds Many Professional Fundraisers Keep Significant Portion of Charity Dollars They Raise
6 – Prairie Meadows Can Keep Its Tax-Exempt Status, IRS Says
EO Tax Journal 2016-247
1 – Editor’s Notebook
2 – Form 990-N e-Postcard Page Unavailable 12/26/16 to 1/6/17
3 – Trump Photo Op Only Requires $1 Million ‘Donation’
4 – IRS’s Kyle Brown on EO Developments in TE/GE
EO Tax Journal 2016-246
1 – Editor’s Notebook
2 – Crowdfunding: Considerations and Issues for Nonprofits (Gene Takagi)
EO Tax Journal 2016-245
1 – Editor’s Notebook
2 – Gary Snyder to End His Newsletter, Nonprofit Imperative
3 – Exempt Organization Practice: A Twenty Year Retrospective, by Marc Owens
EO Tax Journal 2016-244
1 – Current and Quotable
2 – AICPA’s EO Tax Proposals
3 – Group Asks Trump to Protect Charitable Giving Incentives
4 – New Disclosure Obligations for Advocacy (c)(3)s and (4)s in New York
EO Tax Journal 2016-243
1 – Editor’s Notebook
2 – Sunita Lough on EO Developments in TE/GE
3 – Compatible Lands Foundation Opposes Listing of Syndicated Partnerships as Tax Avoidance Transactions
EO Tax Journal 2016-242
1 – The EOTJ Mailbag
2 – Koskinen: ‘IRS Scandal’ Just a ‘Terrible Management Mistake,’ Also Says He Supports Press Access to IRS Speakers
3 – Tax Court Sustains Revocation, Finding that Petitioner Did Not Engage in Any Exempt Activities (Community Education Foundation v. Commissioner)
EO Tax Journal 2016-241
1 – Editor’s Notebook
2 – Charitable Class, Disaster Relief, and First Responders
2 – Republican Tax Plans for Bold, Pro-Growth Tax Reform (Part 2)
EO Tax Journal 2016-240
1 – Editor’s Notebook
2 – Republican Tax Plans for ‘Bold, Pro-Growth Tax Reform’
EO Tax Journal 2016-239
1 – Editor’s Notebook
2 – Outline for Washington Update
EO Tax Journal 2016-238
1 – Current & Quotable
2 – Washington Update
3 – Nonprofit News In the News
4 – IRS’s Revocation of Exemption of Housing Organization Sustained in Stipulated Decision (American Housing Foundation, Inc. v. Commissioner)
EO Tax Journal 2016-237
1 – Quote of the Week
2 – In the News
3 – Editor’s Notebook
4 – Brady Announces Release of the 2016 Ways and Means Green Book
5 – Three-Part Series on Conduit Issuers for Tax Exempt Bonds
6 – Applicant Formed to Provide Particular Services to Its Members, Franchise Owners, Denied (c)(6) Status (Letter 201649017)
EO Tax Journal 2016-236
1 – Editor’s Notebook
2 – IRS Denies Exempt Status to Christian Coffee Shop
3 – IRS Releases Proposed “Fractions Rule’ Regs on Section 514(c)(9)(E)
EO Tax Journal 2016-235
1 – Current and Quotable
2 – In the News
3 – IRS’s Response to Freedom Path’s Claim that ‘Facts and Circumstances’ Test Is Unconstitutional
4 – Failure to Specify Planned Activities Results in (c)(3) Denial (Letter 201649016)
EO Tax Journal 2016-234
1 – Current and Quotable
2 – Editor’s Notebook
3 – Report Urges IRS to Adopt Policies Expanding Hospital Community Benefit Standards to Entire Hospital Community
4 – Plaintiffs Claim IRS’s “Facts and Circumstances” Test Is Unconstitutional
EO Tax Journal 2016-233
1 – Current and Quotable
2 – Leading Alt-Right Group Not Filing 990s Due to IRS Error
3 – Article Critical of New Treasury Secretary’s Use of His Foundation
4 – Exemption of Organization Formed to Aid Cancer Patient Revoked (REV 201648019)
EO Tax Journal 2016-232
1 – Former Hedge Fund Manager To Be Next Treasury Secretary
2 – Red Cross to Add Slightly to Investigations Unit, Grassley Plans to Reintroduce Reform Legislation
3 – EO Issue Snapshots to Date
4 – Advertising or Qualified Sponsorship Payments?
5 – Request for Private Operating Foundation Classification under IRC 4942(j)(3)
6 – Abatement of Chapter 42 First Tier Taxes due to Reasonable Cause