1 – Editor’s Notebook
2 – Letter to Senate Finance Committee re Charitable Distributions
3 – Trust Receives Three Rulings Regarding Conversion of a Trust from a Nongrantor Trust to a Grantor Trust (PLR 201730017)
Month: July 2017
EO Tax Journal 2017-146
1 – The EOTJ Mailbag
2 – In the News
3 – Investigation by FEC’s Office of Inspector General Found No Evidence of Communication between FEC Employees and the IRS for the Purpose of Targeting Tax-Exempt Political Organizations for Political Reasons
EO Tax Journal 2017-145
1 – In the News
2 – Applicant Selling Local Fishermen’s Catch Denied (c)(5) Status, Also Commercial Fishing Does Not Qualify as Being Agricultural Activity(Denial 201729021)
3 – Applicant Operating in a Commercial Manner Denied (c)(3) Status (Denial 201729022)
EO Tax Journal 2017-144
1 – Editor’s Notebook
2 – Upcoming EO Tax Programs
A – Save the Date Notice
B – EO Committee to Meet September 15 in Austin
3 – IRS Office of Appeals Pilots Virtual Service
4 – NACUBO Addresses Tax Reform Proposals
EO Tax Journal 2017-143
1 – Editor’s Notebook
2 – Has Trump Forgotten about the IRS? It’s Headquartered in That Big Building Next to the Trump Hotel
3 – Articles Explain Misuse of Charitable Deduction in Contribution to University of Michigan
A – Billionaire Miami Dolphins Owner Gets Shut Out At Tax Court
B – Billionaire Stephen Ross And The Ten For One Charitable Deduction
EO Tax Journal 2017-142
1 – Editor’s Notebook
2 – Companion Commingling Rulings Released (PLRs 201729013 and 201729014)
EO Tax Journal 2017-141
1 – Editor’s Notebook
2 – Land Trust Alliance Statement on IRS Letter Regarding Conservation Easement Tax Shelters
3 – EO Technical Update from TEGE Associate Chief Counsel Office (Part 2)
EO Tax Journal 2017-140
1 – In the News
2 – New Regs Provide for Automatic Six-Month Extension of Time to File Form 990 Series Returns
3 – EO Technical Update from TEGE Associate Chief Counsel Office (Part 1)
EO Tax Journal 2017-139
1 – The EOTJ Mailbag
2 – A Dollar Investment Gets You a Nine Dollar Charitable Deduction – Is This a Great Country or What?
3 – IRS Approves Tax-Exempt Status for ABQ Tea Party
4 – Confusion over an Old Deductibility Issue
EO Tax Journal 2017-138
1 – In the News
2 – Editor’s Notebook
3 – Set-Aside Approved to Fund Symposium (PLR 201727009)
4 – Set-Aside Approved for Operation of Performing Arts Theater (PLR 201727010)
5 – Set-Aside Approved to Help Fund Restoration of Presidential Home(PLR 201728024)
EO Tax Journal 2017-137
1 – In the News
2 – IRS Seeks Revocation of Breast Cancer Society, Based on Benefits to Insiders and Contracts with Telemarketers
EO Tax Journal 2017-136
1 – Editor’s Notebook
2 – Nonprofits And Faith Groups To Congressional Leaders: Churches Aren’t Political Tools
3 – Groups Representing Nonreligious Americans Oppose Section 116 of Appropriations Bill
4 – Charitable Nonprofits
EO Tax Journal 2017-135
1 – In the News
2 – Who Said: “It Is Easier for a Camel to Go through the Eye of a Needle Than for a Rich Man to Enter the Kingdom of God”?
3 – Publication of Transcripts and Handouts from May 12, 2017 Meeting of Exempt Organizations Committee of the ABA’s Tax Section Completed
4 – Excerpts from Tax Court Case Disallowing $33 Million Charitable Contribution and Finding Gross Valuation Misstatement (RERI Holdings v. Commissioner)
EO Tax Journal 2017-134
1 – Editor’s Notebook
2 – District Court Concludes that Rev. Rul. 2004-6 Is Not Unconstitutional (Freedom Path v. IRS)
EO Tax Journal 2017-133
1 – ALI Program Announcement
2 – Fostering Entrepreneurship and Innovation – Issues and Approaches for Exempt Organizations (Part 2)
EO Tax Journal 2017-132
1 – In the News
2 – Fostering Entrepreneurship and Innovation – Issues and Approaches for Exempt Organizations (Part 1)
EO Tax Journal 2017-131
1 – Editor’s Notebook
2 – Recent Denial Letter Tiptoes through the Tulips, or Something Like That, In Denying (c)(3) Status (Denial 201726013)
EO Tax Journal 2017-130
1 – Editor’s Notebook
2 – Pharma-Funded Charities Being Investigated by IRS
3 – Issuer’s Plan to Cease Status as a Qualified Scholarship Funding Corporation under § 150(d)(2) Will Not Affect Interest Exclusion on Its Bonds under § 103 (PLR 201726001)
4 – Agreement to Make Hospital Facilities Available for Students’ Clinical Practice Experience Will Not Result in Private Business Use under § 141(b) (PLR 201726007)
EO Tax Journal 2017-129
1 – Editor’s Notebook
2 – Supreme Court Addresses Exemption for Church Plans
3 – Nonprofits Vigorously Object to Financial Services Subcommittee Efforts to Politicize Houses of Worship
4 – Tax Policy Center Report on Conservation Easements
5 – Statement by Charitable IRA Initiative in Response to Call for Comments