1 – Editor’s Notebook
2 – Healthcare Update (Section 501(r) Audit Update, Non-Medicare ACOs and Tax-Exempt HMOs) (Part 2)
Month: April 2017
EO Tax Journal 2017-83
1 – The EOTJ Mailbag
2 – In the News
3 – Healthcare Update (Section 501(r) Audit Update, Non-Medicare ACOs and Tax-Exempt HMOs) (Part 1)
EO Tax Journal 2017-82
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Section 501(c)(3) Exemption of Organization Renting Apartments to Members of the General Public Who Are Not of a Charitable Class Revoked (Revocation 201716048)
4 – Applicant Denied (c)(5) Status Based on Member Benefit (Denial 201716049)
5 – Section 501(c)(3) Status of Organization Operating an Electronic Waste Disposal Facility Revoked (Revocation 201716052)
EO Tax Journal 2017-81
1 – The EOTJ Mailbag
2 – Applicant Denied (c)(6) Status Because Organization’s Activities Benefit Insurance Agents of a Specific Company (Denial 201715003)
3 – Section 501(c)(3) Status of Organization Revoked for Primarily Pursuing Social Welfare and Recreational Purposes, But May Qualify under Section 501(c)(4) (Revocation 201715004)
EO Tax Journal 2017-80
1 – Trump Orders Review of Significant Tax Regulations Issued Since 2016
2 – Ways and Means Chair Supports Review of ‘Damaging’ Tax Regulations
3 – Public Comment Invited on Recommendations for 2017-2018 Priority Guidance Plan (Notice 2017-28)
4 – True the Vote Wins Ruling Against IRS in US District Court, Says IRS Forced to Turn Over Evidence of Targeting Seven Years After It Began
5 – Applicant Staging Annual Record and CD Show Denied (c)(3) Status Since Primarily Benefitting Buyers and Sellers (Denial 201714030)
EO Tax Journal 2017-79
1 – The EOTJ Mailbag
2 – In the News
3 – Applicant Facilitating Book Sales for Benefit of Board Members Denied (c)(3) Status, Also Denied for Only Providing ‘Vague Generalities’ of Operations (Denial 201714031)
EO Tax Journal 2017-78
1 – In the News
2 – Editor’s Notebook
3 – Mining Form 990 Data: The Amazon Project (Part 2)
EO Tax Journal 2017-77
1 – Editor’s Notebook
2 – Transcripts of Exempt Organizations Committee Meeting of January 20, 2017
3 – ACLJ’s Jay Sekulow Continues to Battle IRS
4 – Mining Form 990 Data: The Amazon Project (Part 1)
EO Tax Journal 2017-76
1 – Update
2 – In the News
3 – IRS Audit Plans and Client Preparation
EO Tax Journal 2017-75
1 – Editor’s Notebook
2 – In the News
3 – Section 501(c)(3) Organizations, Single Member Limited Liability Companies, and Fiduciary Duties
4 – Ford Foundation’s Letter on Impact Investing
EO Tax Journal 2017-74
1 – Editor’s Notebook
2 – Brady, Roskam Urge DOJ to Take “Fresh Look” at Evidence of Lois Lerner’s Criminal Acts Against American Taxpayers
3 – Exempt Organizations Roundtable and Hot Topics (Part 3)
EO Tax Journal 2017-73
1 – EO Program Announcement Correction
2 – In the News
3 – Exempt Organizations Roundtable and Hot Topics (Part 2)
EO Tax Journal 2017-72
1 – EO Program Announcement
2 – ACLJ: Another Victory Over the Abusive IRS Targeting of Conservatives
3 – Exempt Organizations Roundtable and Hot Topics (Part 1)
EO Tax Journal 2017-71
1 – In the News
2 – Everything You Always Wanted to Know about Expenditure Responsibility
3 – IRS Issues Another Section 115 Ruling (PLR 201714001)
EO Tax Journal 2017-70
1 – The EOTJ Mailbag
2 – Now You See It, Now You Don’t
3 – Judicial Watch Obtains 695 Pages of Obama IRS Scandal Documents – Records Not Produced in Initial Congressional Investigation
4 – Lots of Bad News for Trust that Failed to Qualify as CRUT (PLR 201714002)
EO Tax Journal 2017-69
1 – The EOTJ Mailbag
2 – It’s All in the Eye of the Beholder
3 – Defending Place-Based Philanthropy by Defining the Community Foundation
4 – Former Treasury Secretary Supports Listing Notice for Syndicated Conservation Easements
5 – FAIR Files Formal Exhaustive Complaint with the IRS: SPLC Violated Its Tax-Exempt Status Repeatedly in the Last Election Cycle Alleges FAIR
6 – Community Letter in Support of Nonpartisanship
7 – Religious and Denominational Organizations Oppose Weakening Ban on 501(c)(3) Politicking
EO Tax Journal 2017-68
1 – Quote of the Week
2 – Editor’s Notebook
3 – Ways and Means Republicans Send Letter to President Trump Calling for the Removal of IRS Commissioner John Koskinen
4 – Update from the IRS and Treasury (Part 2)
EO Tax Journal 2017-67
1 – Editor’s Notebook
2 – A Former IRS Official Chimes In – and Reminds Us Why Change is Necessary
3 – Update from the IRS and Treasury (Part 1)
EO Tax Journal 2017-66
1 – Editor’s Notebook
2 – Highlights of Lorry Spitzer’s Remarks to Boston Bar Association Higher Education Conference
3 – Highlights of the March 21 FTC / NASCO Conference
4 – Charitable Remainder Unitrust Is Not Subject to Section 4947(a)(2) (PLR 201713002)
EO Tax Journal 2017-65
1 – The EOTJ Mailbag
2 – Nonprofit Governance Regulation Subject of Bruce Hopkins’ Latest Book
3 – Addenda to Last Week’s Transcript on “Private Foundation Hot Topics”
A – Council on Foundations’ Policy Update: “Johnson Amendment” in the 115thCongress
B – Council on Foundations on Need for Guidance on Economic Development