August 2017 – EO Tax Journal

Current News and Developments Editor's Notebook Focus on Courts

EO Tax Journal 2017-170

August 31, 2017Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Beware of Fake Charity Scams Relating to Hurricane Harvey

3 – New York Attorney General Schneiderman Issues Consumer Alert on Charitable Giving in Response to Hurricane Harvey

4 – Freedom from Religion Foundation’s Complaint that President Trump’s Executive Order, Promoting Free Speech and Religious Liberty, Violates the Constitution of the United States by Providing Preferential Treatment to Churches

5 – Department of Justice’s Memo in Support of Motion to Dismiss for Lack of Subject Matter Jurisdiction and Failure to State a Claim

Current News and Developments Focus on Courts

EO Tax Journal 2017-169

August 30, 2017Paul StreckfusComments Off

1 – In the News

2 – More in the News

3 – Tax Court Holds Deed of Easement Constituted a Contemporaneous Written Acknowledgement Meeting All the Requirements of Section 170(f)(8)(B) (Big River Development v. Commissioner)

Current News and Developments Focus on IRS and Treasury PLRs, TAMs, and Denial Letters

EO Tax Journal 2017-168

August 29, 2017Paul StreckfusComments Off

1 – Quote of the Week

2 – RERI Holdings Case Puts University of Michigan in Harsh Light

3 – Petition Calls for IRS Review of Church of Scientology

4 – Exemption Revoked of Organization that Provides Cash Donations to Charitable Organizations through its Timeshare Donation Program; Evidence of Inurement, Commerciality, and False Records Found(Revocation 201734009)

Current News and Developments Editor's Notebook Focus on IRS and Treasury

EO Tax Journal 2017-167

August 28, 2017Paul StreckfusComments Off

1 – Editor’s Notebook

2 – In the News

3 – Our Own Eve Borenstein and Lloyd Mayer Featured in Politico Article on Liberty University

4 – NASCO Board Opposes Johnson Amendment Repeal

Current News and Developments Editor's Notebook Program Announcements

EO Tax Journal 2017-166

August 25, 2017Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Recent Article on Social Entrepreneurship

3 – Program Announcement

PLRs, TAMs, and Denial Letters Program Announcements The EOTJ Mailbag

EO Tax Journal 2017-165

August 24, 2017Paul StreckfusComments Off

1 – The EOTJ Mailbag

2 – Upcoming EO Tax Programs

A – EO Committee to Meet September 15 in Austin

B – EO Update on September 26

3 – Organization Maintaining Gravel Road Shared by Four Members Denied (c)(3) Status (Denial 201733017)

Editor's Notebook PLRs, TAMs, and Denial Letters

EO Tax Journal 2017-164

August 23, 2017Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Business Networking Referral Group Denied (c)(6) Status Based on Performance of Particular Service to Members with Intent of Growing Their Businesses (Denial 201733016)

Current News and Developments Editor's Notebook PLRs, TAMs, and Denial Letters

EO Tax Journal 2017-163

August 22, 2017Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Article Recommends Ending ‘Coddling Private Institutions of Higher Education’

3 – IRS Denies (c)(3) Applicant Whose Consulting Activities Mirror an Ordinary Commercial Enterprise, Citing Rev. Rul. 72-369 (Denial 201733015)

Current News and Developments Editor's Notebook Focus on Courts Focus on IRS and Treasury

EO Tax Journal 2017-162

August 21, 2017Paul StreckfusComments Off

1 – Editor’s Notebook

2 – In the News

3 – Letter from Clergy Opposing Repeal of Johnson Amendment

4 – TEGE Seeks ACT Committee Applicants

5 – Tea Party Plaintiffs Claim Major Victory Against IRS

6 – IRS to Disclose Details of Tea Party Targeting

7 – Judge Issues Discovery Order to IRS

Focus on Courts The EOTJ Mailbag

EO Tax Journal 2017-161

August 18, 2017Paul StreckfusComments Off

1 – The EOTJ Mailbag

2 – Fifth Circuit Vacates and Remands Tax Court Decision in Conservation Case – Taxpayer May End Up with $16 Million Section 170 Deduction for Preserving Habitat for Gold-Cheeked Warbler – That’s a Bird (BC Ranch v. Commissioner)

Current News and Developments Editor's Notebook PLRs, TAMs, and Denial Letters The EOTJ Mailbag

EO Tax Journal 2017-160

August 17, 2017Paul StreckfusComments Off

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – In the News

4 – Organization Revoked for Making False Representations and for Allowing Inurement of Earnings to Treasurer and Other Fiduciary Failures (Revocation 201732032)

Focus on Courts PLRs, TAMs, and Denial Letters

EO Tax Journal 2017-159

August 16, 2017Paul StreckfusComments Off

1 – Tax Court Holds that Because Country Club Did Not Intend to Profit from Its Nonmember Sales, It May Not Offset Its Investment Income with Losses Relating to These Sales (Losantiville Country Club v. Commissioner)

2 – Exemption of Organization Providing Food Services to the Public for a Fee Revoked (Revocation 201732030)

Current News and Developments PLRs, TAMs, and Denial Letters Program Announcements

EO Tax Journal 2017-158

August 15, 2017Paul StreckfusComments Off

1 – Never Say Die

2 – American Health Lawyers Association Program Announcement

3 – Nonprofit Explorer Update: Full Text of 1.9 Million Form 990 Records

4 – Exemption of Organization Formed by Artists to Sell Their Artwork at Annual Event Revoked (Revocation 201732031)

Current News and Developments Editor's Notebook PLRs, TAMs, and Denial Letters

EO Tax Journal 2017-157

August 14, 2017Paul StreckfusComments Off

1 – Quote of the Week

2 – Editor’s Notebook

3 – Alaska Gasline Development Corporation Gains Favorable IRS Tax Exemption Status

4 – Association Denied Social Club Status Based on Making Activities and Facilities Open to the General Public (Denial 201732035)

Editor's Notebook PLRs, TAMs, and Denial Letters Program Announcements The EOTJ Mailbag

EO Tax Journal 2017-156

August 11, 2017Paul StreckfusComments Off

1 – The EOTJ Mailbag

2 – Program Announcement

3 – Editor’s Notebook

4 – IRS Rules that Plan Is an Eligible Deferred Compensation Plan under Section 457(b) of the Code (PLR 201731009)

Editor's Notebook PLRs, TAMs, and Denial Letters

EO Tax Journal 2017-155

August 10, 2017Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Organization Operating Farmers’ Market Revoked for Non-Exempt Activities Plus Resulting Private Benefit to Vendors (Revocation 201731012)

Editor's Notebook PLRs, TAMs, and Denial Letters The EOTJ Mailbag

EO Tax Journal 2017-154

August 9, 2017Paul StreckfusComments Off

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Applicant Maintaining Common Areas of an Industrial Park that Primarily Benefits Owners Denied (c)(4) Status (Denial 201731017)

4 – Lack of Activity and Lack of Documentation Results in Revocation of (c)(3) Status (Revocation 201731019)

Editor's Notebook PLRs, TAMs, and Denial Letters

EO Tax Journal 2017-153

August 8, 2017Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Software User Group Denied (c)(6) Status Based on Rev. Rul. 83-164 (Denial 201731015)

3 – Extensive Social and Recreational Activities Preclude Section 501(c)(3) Status (Denial 201731016)

Editor's Notebook Focus on IRS and Treasury PLRs, TAMs, and Denial Letters

EO Tax Journal 2017-152

August 7, 2017Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Despite IRS Challenge, Prairie Meadows’ Grants Continue

3 – Exemption Revoked of Hospital Organization that Failed to Meet CHNA Requirements of Section 501(r) (Revocation 201731014)

Current News and Developments Editor's Notebook PLRs, TAMs, and Denial Letters

EO Tax Journal 2017-151

August 4, 2017Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Pseudo-Philanthropy on the Rise?

3 – Applicant Proposing to Provide Transitional Housing Fails to Describe Its Planned Activities in Sufficient Detail, Also Evidence of Inurement and Private Benefit (Denial 201729023)

Current News and Developments Focus on Courts PLRs, TAMs, and Denial Letters The EOTJ Mailbag

EO Tax Journal 2017-150

August 3, 2017Paul StreckfusComments Off

1 – The EOTJ Mailbag

2 – Comings and Goings

3 – Article Stresses Importance of Perpetuity Requirements in Conservation Easements

4 – Lots of Interest, No Pun Intended, in FICA Refund Case

5 – IRS Rules Bequest Satisfies Unusual Grant Requirements (PLR 201729025)

Current News and Developments Focus on IRS and Treasury Program Announcements

EO Tax Journal 2017-149

August 2, 2017Paul StreckfusComments Off

1 – Program Announcement

2 – Quote of the Week

3 – Editor’s Notebook

4 – Brookings Institution Takes On Biggest Charitable Tax Break Used By President Trump

5 – New IRS Scandal – Syndication Of Conservation Easement Deductions

Current News and Developments Focus on IRS and Treasury PLRs, TAMs, and Denial Letters

EO Tax Journal 2017-148

August 1, 2017Paul StreckfusComments Off

1 – Editor’s Note

2 – In the News

3 – Excerpts from “Should the Government Be in the Business of Taxing Churches?”

4 – Two More Companion Commingling Rulings Issued (PLRs 201730019 and 201730022)