1 – The EOTJ Mailbag
2 – Understanding UPMIFA: Delegation of Management and Investment of Endowment Funds
3 – Country Club Seeking UBIT Refund in Court
Month: February 2017
EO Tax Journal 2017-40
1 – More from House Ways & Means Chairman on Johnson Amendment
2 – Annual Joint Councils Gathering a Success
3 – Did 560 Churches Improperly Use the Form 1023-EZ to Obtain Exemption?
4 – AICPA Submits Suggested Guidelines and Examples for How to Allocate Unrelated Business Income Expenses for Dual Use Facilities
EO Tax Journal 2017-39
1 – Editor’s Notebook
2 – State of Play: Compensation and Intermediate Sanctions (Part 2)
EO Tax Journal 2017-38
1 – IRS Makes Approved Form 1023-EZ Data Available Online
2 – Will Churches That Provide Sanctuary to Immigrants Lose Their Exempt Status?
3 – State of Play: Compensation and Intermediate Sanctions (Part 1)
EO Tax Journal 2017-37
1 – The EOTJ Mailbag
2 – Hooray for the U.S. Supreme Court
3 – Current & Quotable
4 – Editor’s Notebook
5 – Outline for “State of Play: Compensation and Intermediate Sanctions”
EO Tax Journal 2017-36
1 – Some Things Never Change
2 – The New ‘Fractions Rule’ Proposed Regs: Key Issues and Practical Pointers for Funds with Tax-Exempt Investors (Part 2)
EO Tax Journal 2017-35
1 – Nonprofit Leaders to Lawmakers: Now is a Critical Time for Charitable Giving
2 – Bob Jones University Regains Nonprofit Status 17 Years After It Dropped Discriminatory Policy
3 – The New ‘Fractions Rule’ Proposed Regs: Key Issues and Practical Pointers for Funds with Tax-Exempt Investors (Part 1)
EO Tax Journal 2017-34
1 – Editor’s Notebook
2 – Conservation Easements and the Valuation Conundrum
3 – Senate Bill Would Require Disclosure of Large Donors to Exempt Groups Engaged in Politicking (S.300)
4 – Regulatory Guidance Processes: Treasury and OMB Need to Reevaluate Long-standing Exemptions of Tax Regulations and Guidance
EO Tax Journal 2017-33
1 – The EOTJ Mailbag
2 – A Diachronic Approach to Bob Jones: Religious Tax Exemptions after Obergefell
3 – Effective Compliance and Reporting for Public Charities: Form 990 and Beyond (Part 2)
EO Tax Journal 2017-32
1 – Editor’s Notebook
2 – In the News
3 – Statements of Ways and Committee Chairman Kevin Brady, R-Texas
4 – Effective Compliance and Reporting for Public Charities: Form 990 and Beyond (Part 1)
EO Tax Journal 2017-31
1 – The EOTJ Mailbag
2 – Current & Quotable
3 – In the News
4 – Section 501(c)(3) Alumni Association Goes to Tax Court to Challenge IRS Conclusion that Operation of a Public Market Is Not Substantially Related to Its Exempt Purpose and Fees Paid by Vendors Are Not Rents from Real Property (College of the Desert Alumni Assn v. Commissioner)
5 – Association of Auto Dealers that Sell a Particular Make of Cars Does Not Qualify under Section 50(c)(6) (Revocation 201706018)
EO Tax Journal 2017-30
1 – Book Review
2 – Applicant Conducting Rodeos Denied Exemption under Both Section 501(c)(3) and Section 501(j) (Denial 201706019)
3 – Club Operating Golf Course Open to Public Denied Exemption under Section 501(c)(7) (Denial 201706020)
EO Tax Journal 2017-29
1 – In the News
2 – Fake Charities on the IRS “Dirty Dozen” List of Tax Scams for 2017
3 – Transcript (Mergers, Joint Ventures and For-Profit Subsidiaries – Part 2)
EO Tax Journal 2017-28
1 – Editor’s Notebook
2 – Is the Emperor Naked? Non-Enforcement of Tax-Exempt Organization Laws
3 – Outline (Mergers, Joint Ventures, and For-Profit Subsidiaries)
4 – Transcript (Mergers, Joint Ventures and For-Profit Subsidiaries – Part 1)
EO Tax Journal 2017-27
1 – The EOTJ Mailbag
2 – Current & Quotable
3 – Transcript of “State of Play: Supporting Organizations” (Part 2)
EO Tax Journal 2017-26
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – What Would Happen if the Johnson Amendment Were Repealed?
4 – Free Speech Fairness Act Backers Write Op-Ed
5 – Excerpts from Dallas Morning News article, “Area Clergy at Odds over Trump’s Vow to ‘Destroy’ the Johnson Amendment,” February 5, 2017
6 – Outline for “State of Play: Supporting Organizations”
7 – Transcript of “State of Play: Supporting Organizations” (Part 1)
EO Tax Journal 2017-25
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – National Council of Nonprofits Opposes Latest Efforts to Politicize Charitable Nonprofits and Foundations
4 – CREW Statement on Proposed Trump Executive Order
5 – Excerpt from Proposed Executive Order Establishing a Government-Wide Initiative to Respect Religious Freedom
6 – Time to Let It Be
7 – IRS Memo re Review of Organizing Documents of Organizations that Attested to their Conformity in the Determination Process (TEGE-04-0117-0007)
EO Tax Journal 2017-24
1 – Editor’s Notebook
2 – Housing Organization Denied for Serving Private Interests and Not Engaged in Exempt Activities (Denial 201704020)
3 – Applicant Denied under Both Section 501(c)(3) and 501(c)(9) for Multiple Reasons (Denial 201704018)
EO Tax Journal 2017-23
1 – Editor’s Notebook
2 – IRS Releases Updated Form 990-EZ; New Options to Help Exempt Organizations Avoid Errors, File a More Accurate Return
3 – Rep. Griffith Reintroduces Bill to Protect Community Service Organizations from Losing Tax-Exempt Status
4 – Commenter Opposes Reducing a SO’s Distributable Amount by the Amount of Taxes
5 – LLC Providing Transportation for Medical and Other Appointments Denied under Section 501(c)(3) (Denial 201704021)
EO Tax Journal 2017-22
1 – Editor’s Notebook
2 – The Philanthropy Roundtable Files Amicus Brief Opposing California’s Requirement for Schedule B Information