1 – Did Section 6033(j) Cause the ‘IRS Scandal’?
2 – News from the IRS and Treasury (Part 2)
Month: January 2017
EO Tax Journal 2017-20
1 – Koskinen’s Fate Still Undecided
2 – News from the IRS and Treasury
EO Tax Journal 2017-19
1 – Editor’s Notebook
2 – Why No Movement in Life Extension Foundation Case?
3 – Texans Argue for In-Person Appeals Conferences
EO Tax Journal 2017-18
1 – Editor’s Notebook
2 – DC Bar Panel on New ‘Fractions Rule’ Guidance: Key Issues & Practical Pointers for Funds with Tax-Exempt Investors
3 – A Healthy Dose of Charity: The Carle and Oswald Property Tax Exemption Appeals
4 – Use of Premises of a Tax-Exempt Hospital by a State University Is Substantially Related to Performance by Hospital of Its Charitable Purpose and Therefore Premises Will Not Be Considered Debt-Financed Property (PLR 201703005)
EO Tax Journal 2017-17
1 – In the News
2 – Reconsidering the Voluntary Board Governance Model
3 – Condominium Association Denied under Section 501(c)(9) (Denial 201703014)
EO Tax Journal 2017-16
1 – Editor’s Notebook
2 – ABA Committee on Nonprofit Organizations Seeking Nominations for the 2017 Outstanding Nonprofit Lawyer Awards
3 – Understanding UPMIFA: Important Endowment Concepts
4 – Section 501(c)(19) Veterans’ Group Revoked for Failure to Meet Membership Test (Revocation 201652028)
EO Tax Journal 2017-15
1 – Editor’s Notebook
2 – IRS Raises Red Flag over Tax Shelter Land Deals
3 – IRS Rules No Self-Dealing or Excess Business Holdings Following Transfer of Assets to Limited Partnership (PLR 201703003)
EO Tax Journal 2017-14
1 – Editor’s Notebook
2 – Nominated Treasury Secretary Advocating More IRS Employees
3 – Management Contracts Safe Harbor Outline
4 – Management Contracts Safe Harbor Conditions (Rev. Proc. 2017-13)
EO Tax Journal 2017-13
1 – Editor’s Notebook
2 – What Do We Know About Nonprofit Entrepreneurs?: Results from a Large-Scale Survey
3 – Recent Changes to IRS Appeals Procedures
4 – IRS Revokes Organization Based on Private Benefit of Providers and Members (Revocation 201702040)
EO Tax Journal 2017-12
1 – Editor’s Notebook
2 – New EO Issue Snapshot
3 – Applicant Whose Primary Purpose Is the Business of Selling the Artwork of Its Members Denied (c)(7) Status, Also Lacks Commingling (Denial 201702043)
EO Tax Journal 2017-11
1 – Editor’s Notebook
2 – Philanthrocapitalism: Exacerbating the Antidemocratic, Paternalistic, and Amateuristic Nature of Philanthropy
3 – Operation of Food Service Establishments in a Commercial Manner Results in Denial under Section 501(c)(3) (Denial 201702041)
4 – Applicant Designing, Printing, Marketing, Selling and Distributing T-Shirts Denied (c)(3) Status Based on Operating a Business (Denial 201702042)
EO Tax Journal 2017-10
1 – Editor’s Notebook
2 – Use of Premises of a Tax-Exempt Hospital by a State University Is Substantially Related to Performance by Hospital of Its Charitable Purpose and Therefore Premises Will Not Be Considered Debt-Financed Property (PLR 201702002)
EO Tax Journal 2017-9
1 – Editor’s Notebook (More from the Taxpayer Advocate’s Report)
2 – Comings and Goings (Bill Wilkins)
3 – The EOTJ Mailbag (Conrad Rosenberg)
4 – Most Litigated Issue #8: Charitable Deductions Under IRC § 170
EO Tax Journal 2017-8
1 – Editor’s Notebook
2 – TE/GE Joint Council Program Announcement
3 – Taxpayer Advocate Critical of Form 1023-EZ Process
EO Tax Journal 2017-7
1 – Editor’s Notebook
2 – In the News
3 – Steptoe Adds Treasury’s Ruth Madrigal to Tax-Exempt Organizations Practice
4 – IRS Denies Exempt Status To Scholarship Fund Targeted To Founder’s Child
5 – Applicant Denied (c)(3) Status Based on Business Activities, Inurement, and Private Benefit (Denial 201701020)
EO Tax Journal 2017-6
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Applicant Providing Research Services in a Commercial Manner for Sponsoring Pharmaceutical Companies Denied (c)(3) Exemption (Denial 201701022)
EO Tax Journal 2017-5
1 – Editor’s Notebook
2 – The IRS Leaves A Lump Of Coal For Syndicated Conservation Easements In Notice 2017-10
3 – IRS Cracking Down On Easement Donation Syndications
4 – Fees Received by a Foundation for Technical Assistance Services Will Not Cause the Foundation To Be Treated as Being Engaged in an Unrelated Trade or Business Because the Services Have a Substantial Causal Relationship to the Achievement of the Foundation’s Exempt Purpose (PLR 201701002)
5 – Applicant Formed and Operated to Benefit a Pre-selected Individual Denied (c)(3) Exemption (Denial 201701021)
EO Tax Journal 2017-4
1 – Editor’s Notebook
2 – Law Review Articles of Interest
3 – Outline for News from the IRS and Treasury
EO Tax Journal 2017-3
1 – Editor’s Notebook
2 – Program Schedule for ‘Nonprofit Governance Impact Investing: Key Issues for EOs’
3 – Funding Through Exploitation: The Life Cycle of Nonprofit IP & Other Desirable Assets
EO Tax Journal 2017-2
1 – Editor’s Notebook
2 – Tax Court Sustains IRS Strict Interpretation Of Charitable Acknowledgement Rules
3 – Georgetown Law’s 34th Annual Representing and Managing Tax-Exempt Organizations Program
EO Tax Journal 2017-1
1 – Kudos
2 – Current and Quotable
3 – Annual Revenue Procedures as Boring as Ever — Sorry