Paul Streckfus, Editor
1 – Editor’s Notebook
2 – EY Announces Webcast to Feature Sunita Lough
3 – Six New EO Issue Snapshots Posted on irs.gov (Part 2)
A – The Enduring Relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) Organizations
B – IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
1 – In the News
2 – Six New EO Snapshots Posted on www.irs.gov
A – Volunteer Labor Exclusion from Unrelated Trade or Business
B – Identification and Treatment of Income from Mailing Lists
C – Exclusive Provider Arrangement within Qualified Sponsorship Agreements
D – IRC Section 4945(h) – Expenditure Responsibility
1 – In the News
2 – Article of Interest
3 – Applicant Denied for Failure to Supply Supporting Documentation to Establish Its Right to (c)(3) Status (Denial 201738012)
1 – Editor’s Notebook
2 – Some Charity Hospitals Avoid the Tax Man While Ignoring the Needy
3 – District Court Concludes that University of Utah’s Medical Residents Are Not Students and Therefore the Medical Residents Are Subject to FICA Taxation (University of Utah v. United States)
1 – Editor’s Notebook
2 – Charity Founded by U.S. Senate Candidate Roy Moore Violated Tax Law by Promoting Moore’s Candidacy
1 – New Date for Gulf Coast Area TE/GE Council EO Update Program
2 – In the News
3 – FY 2018 Appropriations Bill and the IRS
4 – Applicant Negotiating Contracts, Salaries and Benefits for Its Members Denied (c)(4) Status Since Not Promoting Social Welfare; Also Not a Local Association of Employees (Denial 201736026)
5 – Applicant Denied (c)(3) Status, Since a Substantial Portion of Its Activities Consists of Providing Death, Catastrophic Illness or Injury Benefits to Members (Denial 201736025)
1 – The EOTJ Mailbag
2 – In the News
3 – Upcoming Program
4 – Form 1023-EZ Applicant Denied (c)(3) Status Because Its Primary Activity Is Conducting an Annual Car Show for Its Members and the Public (Denial 201736024)
1 – The EOTJ Mailbag
2 – Senator Chuck Grassley: Some Tax-Exempt Hospitals Are Lax at Providing Charity Care and Accountability
3 – Applicant Denied Due to Lack of Control and Discretion as to Use of Its Funds for Section 501(c)(3) Purposes (Denial 201737013)
4 – Applicant Providing Particular Services to Its Members through Operation of Multiple Listing Service Denied (c)(6) Status (Denial 201736028)
1 – The EOTJ Mailbag
2 – IRS Concludes that a Foreign Foundation Will Own No More Than 20 percent of the Voting Stock of a Foreign Business under Section 4943, and Therefore Foundation Will Not Have Excess Business Holdings Solely as a Result of Making and Holding Its Investment in the Foreign Business (PLR 201737003)
1 – Editor’s Notebook
2 – IRS Issues Equivalency Determinations Guidelines (Rev. Proc. 2017-53)
1 – Editor’s Notebook
2 – Program Reminders
3 – Outline of Current EO Tax Developments
1 – The EOTJ Mailbag
2 – Law Professors Review Fundamental Public Policy Rule
3 – Outline for Panel on Intermediaries: The EO ‘Swiss Army Knife’
1 – Wall Street Journal Editors Say Congressional Republicans Should Accept DOJ Decision Not to Prosecute Lois Lerner
2 – Impact of Possible Tax Reform on Exempt Sector
3 – Outline for Panel on Not-for-Profit Financial Reporting
1 – Tea Party Leader Calls for Attorney General Sessions’ Resignation over Refusal to Prosecute Lois Lerner
2 – Outline for Panel on Exemption from Property Tax vs. Income Tax: Analyzing the Intersection
3 – IRS Rules Trust’s Income Is Excludable under Section 115 and Trust Is Not Required to File an Annual Federal Income Tax Return under Section 6012(a)(4) (PLR 201736015)
1 – Editor’s Notebook
2 – Trump’s DOJ Won’t Reopen Criminal Investigation of Lois Lerner
3 – Brady, Roskam Speak Out Against DOJ’s Decision Not to Pursue Criminal Charges Against Lois Lerner
4 – Judicial Watch Statement on Justice Department’s Decision Not to Charge Lois Lerner in IRS Scandal
5 – Letter to Members of Congress from Groups Opposed to Campaign Finance Riders in House Financial Services Appropriations Bill
1 – Editor’s Notebook
2 – Community Foundations Blast Madoff/Colinvaux Letter to Senate Finance Committee
1 – In the News
2 – Comings and Goings
3 – IRS Provides Special Relief to Encourage Leave-Based Donation Programs for Victims of Hurricane Harvey
4 – Outline for Lessening the Burdens of Government Panel Discussion Released
1 – Conservative Law Firm Takes Press Hit in Virginia
2 – IRS Reports on Individual Noncash Contributions for Tax Year 2014
1 – IRS.gov Has New Design
2 – IRS Rules Trust’s Income Is Excludable under Section 115(1) and Trust Is Not Required to File an Annual Federal Income Tax Return (PLR 201735001)
1 – Editor’s Notebook
2 – Religious Organizations, Refuge for Undocumented Immigrants, and Tax Exemption
3 – In the News
4 – More in the News
5 – IRS Approves Private Foundation’s Educational Grant Program (PLR 201733018)