1 – In the News
2 – Failure to Satisfy Section 501(c)(15)
3 – Democrats Call for Increased IRS Funding
4 – ‘Fractions Rule’ – Weekend Reading of the Most Boring Kind
5 – Private Foundation Hot Topics (Part 2)
Month: March 2017
EO Tax Journal 2017-63
1 – The EOTJ Mailbag
2 – Canadian Charities Requesting a Ruling on Foundation Status May Not Be Required to File Terrorism Checksheet
3 – Private Foundation Hot Topics (Part 1)
EO Tax Journal 2017-62
1 – Editor’s Notebook
2 – In the News
3 – ACTC: Federal Tax Regulations Should Not Be Subject to Freeze
4 – Applicant Denied (c)(3) Status Because Participating in Political Campaign Activities (Denial 201712015)
EO Tax Journal 2017-61
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Primer on IRS Rulings
4 – Beware Being Bamboozled
5 – Upcoming EO Programs
6 – Applicant Denied (c)(3) Exempt Status for Multiple Reasons (Denial 201712017)
EO Tax Journal 2017-60
1 – Editor’s Notebook
2 – In the News
3 – Internal Guidance Memo Rules Out Modifications to Exempt Status
4 – Government Instrumentality’s Income Excludable under Section 115 and Contributions Received Allowed under Section 170 (PLR 201712002)
EO Tax Journal 2017-59
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Introducing Issue Podcasts
4 – Hot Issues in EO Exams (Part 2)
EO Tax Journal 2017-58
1 – The EOTJ Mailbag
2 – In the News
3 – Cause of Action Report on IRS Sensitive Case Reports Released
4 – Hot Issues in EO Exams (Part 1)
EO Tax Journal 2017-57
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – DAFs Provide Donors with an Extra Measure of Privacy Protection
4 – Organization Revoked for Reasons Largely Unknown (Revocation 201710032)
EO Tax Journal 2017-56
1 – Editor’s Notebook
2 – IRS Gives ‘After School Satan Club’ Tax-Exempt Status in 10 Days
3 – IRS Revokes Organization for Lack of Financial Support and Little or No Exempt Activity (Revocation 201710035)
4 – Trust’s (c)(4) Status Revoked, But Trust’s Income Excludable under Section 115 (Denial 201710034)
EO Tax Journal 2017-55
1 – In the News
2 – IRS Denies Applicant That Is Unable to Describe Its Activities in Sufficient Detail (Denial 201710036)
EO Tax Journal 2017-54
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Cultural Center’s Operations of a Coffee and Gift Shop and a Related Foundation’s Grants Pass IRS Muster (PLR 201710005)
EO Tax Journal 2017-53
1 – Editor’s Notebook
2 – EO Update from IRS and Treasury (Part 2)
EO Tax Journal 2017-52
1 – In the News
2 – Editor’s Notebook
3 – EO Update from IRS and Treasury (Part 1)
EO Tax Journal 2017-51
1 – The ‘Scandal’ That Will Never Die
2 – IRS Admits to Court It Needs to Search 6,924 Previously Unreported Documents in Response to a 2015 Judicial Watch FOIA Lawsuit over IRS Targeting of Conservative Groups
3 – Program Announcement: 18th Annual Nonprofit Law Conference 2017
4 – Religious Publisher Operating in a Commercial Manner and Providing Private Benefit Denied (c)(3) Status (Denial 201710033)
EO Tax Journal 2017-50
1 – The EOTJ Mailbag
2 – Groups Urge Trump to Support (c)(3) Ban on Politicking
3 – Sunita Lough’s Remarks to TE/GE Joint Councils
EO Tax Journal 2017-49
1 – The EOTJ Mailbag
2 – In the News
3 – His Name Is Still on the Door at 1111 Constitution Avenue
4 – Article: Subsidizing Charity Liberally
5 – Thorny Issues for Private Foundations (Part 2)
EO Tax Journal 2017-48
1 – The EOTJ Mailbag
2 – In the News
A – Is the University of Utah Enabling a Self-Dealing Scheme?
B – Is Compensation Ever Too High in the EO Sector?
3 – Thorny Issues for Private Foundations (Part 1)
EO Tax Journal 2017-47
1 – The EOTJ Mailbag
2 – In the News
3 – Washington Nonprofit Legal & Tax Conference – March 23-24
4 – Outline: Thorny Issues for Private Foundations: Equivalency Determinations for Foreign Schools
EO Tax Journal 2017-46
1 – Editor’s Notebook
2 – Joe Tedesco, R.I.P.
3 – Program Announcement: Practice Issues Unique to Tax-Exempt Clients
4 – FTC and NASCO to Host a Conference Exploring Consumer Protection Issues and Charitable Solicitations
5 – Grassley, Thompson Introduce American Red Cross Transparency Act of 2017
EO Tax Journal 2017-45
1 – Editor’s Notebook
2 – Latest Commentary by the Oracle of EO
3 – Alliance for Justice and Council on Foundations File Amicus Brief
EO Tax Journal 2017-44
1 – Editor’s Notebook
2 – Churches’ Lobbying and Campaigning: A Proposed Statutory Safe Harbor for Internal Church Communications
3 – Subsidies and Nonprofit Governance: Comparing the Charitable Deduction with the Exemption for Endowment Income
4 – US Filing Obligations of Foreign Charities and the Implications for US Funders (Part 2)
EO Tax Journal 2017-43
1 – Editor’s Notebook
2 – How Low Can They Go?
3 – Winter 2017 Statistics of Income Bulletin Now Available
4 – Preservation Groups Seek Rescindment of Notice 2017-10
5 – US Filing Obligations of Foreign Charities and the Implications for US Funders (Part 1)
EO Tax Journal 2017-42
1 – Professor Terri Helge Responds to Chip Watkins
2 – Editor’s Notebook
3 – The Importance of a Participatory Charitable Giving Incentive
4 – Outline for “U.S. Filing and Payment Obligations of Foreign Charities and the Implication for U.S. Funders”