1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – House Appropriations Committee’s Explanation of Its Proposed Budget Bill
4 – Final Regs Allow Streamlined Application Process for 501(c)(3) Applicants
Month: June 2017
EO Tax Journal 2017-127
1 – Editor’s Notebook
2 – In the News
3 – Recent Article of Interest
4 – TE/GE and Taxpayer Advocate Remain Divided over Form 1023-EZ
EO Tax Journal 2017-126
1 – Editor’s Notebook
2 – Coalition Supports Free Speech Fairness Act of 2016
3 – RP Golf Can’t Convince 8th Circuit to Reverse Tax Court in Conservation Easement Case
4 – Ruling Addresses Issues in Section 501(c)(12) Cooperative’s Proposed Restructuring (PLR 201725017)
EO Tax Journal 2017-125
Donations Made through Matching Donation Programs that Will Be Provided by Private Foundation for Corporation’s Employees Are Not Self-Dealing under Section 4941, Will Be ‘Qualified Distributions’ under Section 4942(g), and Will Not Be ‘Taxable Expenditures’ under Section 4945(d)
EO Tax Journal 2017-124
Remarks of Maria Hooke on EO Exam Developments
EO Tax Journal 2017-123
The Current Climate for Nonprofit Enforcement (Part 2)
EO Tax Journal 2017-122
1 – D.C. Bar Announcement
2 – The Current Climate for Nonprofit Enforcement (Part 1)
EO Tax Journal 2017-121
1 – The EOTJ Mailbag
2 – Program Announcement
3 – Council on Foundations Suggests Charitable Contribution Deduction Improvements
4 – No Hope for Faith’s Hope
EO Tax Journal 2017-120
1 – The EOTJ Mailbag
2 – The Aspen Institute’s Program on Philanthropy and Social Innovation Hosts Nonprofit Datathon
3 – Correction Made to Earlier PLR to Reflect Need for Expenditure Responsibility (PLR 201724001)
EO Tax Journal 2017-119
1 – Editor’s Notebook
2 – In the News
3 – Updates from Quarterly Call with EO Division Director Margaret Von Lienen
4 – New York Attorney General Schneiderman Announces $350,000 Settlement with Sham Breast Cancer Charity
EO Tax Journal 2017-118
1 – Editor’s Notebook
2 – Council on Foundations’ Recommendations for Priority Guidance Plan
EO Tax Journal 2017-117
1 – Editor’s Notebook
2 – Thune, Casey Introduce Bill to Encourage Year-Round Charitable Giving
3 – Newman’s Own – 100% Profits to Charity
4 – 2017 Outstanding Nonprofit Lawyer Award Recipients Announced
EO Tax Journal 2017-116
1 – The EOTJ Mailbag
2 – NorCal Case To Be Settled?
3 – AHA Recommends 2017-2018 Priority Guidance Plan Include (1) Community Benefit Achieved When Hospitals Address Social Determinants of Health and (2) Rules for Participation of (c)(3) Hospitals in Non-MSSP ACOs
EO Tax Journal 2017-115
1 – Editor’s Notebook
2 – Testimony of Cleta Mitchell on DOJ’s Tax Division Attorneys
3 – Organization’s (c)(3) Status Revoked Because Primary Activity Was Operation of a Gaming Hall and for Paying Above-Market Rent to Gaming Hall Landlord (Revocation 201722029)
EO Tax Journal 2017-114
1 – The EOTJ Mailbag
2 – In the News
3 – For Letter Rulings and Similar Requests: Electronic Payment of User Fees Starts June 15; Replaces Paying by Check (IR-2017-102)
4 – IRS Rules that Foundation Founder’s Proposed Gift to Foundation by Transfer by Revocable Trust of Nonvoting Interests in LLC, the Sole Asset of Which Is a Promissory Note from a Disqualified Person, Will Not Constitute Self-Dealing under Section 4941 Nor Will Nonvoting interests in LLC to Be Held by Foundation Constitute Excess Business Holdings under Section 4943 (PLR 201723006)
EO Tax Journal 2017-113
1 – Editor’s Notebook
2 – Like Oil and Water, Politics and Religion Don’t Mix Well in United States
3 – Charity Doubles as a Profit Stream at the Daily Caller News Foundation
4 – Destroying the Johnson Amendment and the Future of 501(c)(3) Politicking (Part 2)
EO Tax Journal 2017-112
1 – In the News
2 – Fresh Out of the Oven
3 – Destroying the Johnson Amendment and the Future of 501(c)(3) Politicking (Part 1)
EO Tax Journal 2017-111
1 – IRS News
2 – Book Review
3 – The EOTJ Mailbag
4 – Program Announcement
5 – Business League’s Exemption Revoked Because Sole Activity Is Providing Advertising Services to Its Members, Franchisees of a Particular Brand that Competes with Other Brands within the Same Industry (Revocation 201718040)
EO Tax Journal 2017-110
1 – In the News
2 – Update from State AGs and FTC (Part 2)
EO Tax Journal 2017-109
1 – Editor’s Notebook
2 – AICPA’s EO Recommendations for 2017-2018 Priority Guidance Plan
3 – Update from State AGs and FTC (Part 1)
EO Tax Journal 2017-108
1 – Editor’s Notebook
2 – Program Announcement
3 – EO Future State: Views from the ACT and the Field (Part 2)
EO Tax Journal 2017-107
1 – Editor’s Notebook
2 – EO Future State: Views from the ACT and the Field (Part 1)