1 – The EOTJ Mailbag
2 – EO Update from Janine Cook and Elinor Ramey (Part 1)
Month: October 2017
EO Tax Journal 2017-211
1 – Quote of the Week
2 – Editor’s Notebook
3 – Statement by Secretary Mnuchin on Assistant Secretary David Kautter’s Designation as Acting IRS Commissioner
4 – Who Is Kirsten Wielobob?
5 – Kautter Is The Wrong Choice As Acting IRS Commissioner
6 – Madoff and Colinvaux Respond to Industry Critique of Their DAF Legislative Recommendations
EO Tax Journal 2017-210
1 – ‘Great Big Button’ Mystery Resolved?
2 – Editor’s Notebook
3 – ACLJ: IRS Admits Wrongdoing, Apologizes
4 – Justice Department Agrees to Settle Lawsuits over IRS Scrutiny of Tea Party Groups
5 – Justice Department Settles IRS Lawsuits from 400 Conservative Groups Claiming Discrimination
6 – Attorney General Jeff Sessions Announces Department of Justice Has Settled with Plaintiff Groups Improperly Targeted by IRS
7 – Parties in Linchpins of Liberty Case Agree to Proposed Settlement
EO Tax Journal 2017-209
1 – Editor’s Notebook
2 – Update and Q&A with the Director of Exempt Organizations (Part 2)
EO Tax Journal 2017-208
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Hospitals Warned on Section 501(r) Compliance
4 – Update and Q&A with the Director of Exempt Organizations (Part 1)
EO Tax Journal 2017-207
1 – In the News
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Proposed Section 103 Regulations Officially Withdrawn by IRS
5 – 2017-2018 Priority Guidance Plan Items of Possible EO Interest – But Not Listed under Exempt Organizations
EO Tax Journal 2017-206
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – Roy Moore Campaign Calls on Washington Post to Retract Tax Story, Fire Reporters ‘Who Cooked Up’ ‘Fake News’
5 – Comments of Phil Hackney and Marc Owens
6 – New Priority Guidance Plan Has 10 EO Items, All But One Carryovers from Previous Years
7 – Joint Statement on Release of 2017-2018 Priority Guidance Plan
EO Tax Journal 2017-205
1 – The EOTJ Mailbag
2 – Two Members of Congress Say IRS Agents’ Calculation of Overlapping Charitable Contribution Deductions and Net Operating Loss Carryovers Needs Treasury Review
3 – Certain Income of a Trust Is Subject to Unrelated Business Income Tax (TAM 201741019)
EO Tax Journal 2017-204
1 – Editor’s Notebook
2 – Free Speech Fairness Act Seeks to Roll Back Problematic Part of Johnson Amendment
3 – Alliance Defending Freedom Calls for Congress to Fix the Johnson Amendment
4 – Not-for-Profit Financial Reporting: What Tax Lawyers Need to Know about the New FASB Guidance (Part 2)
EO Tax Journal 2017-203
1 – Editor’s Notebook
2 – Not-for-Profit Financial Reporting: What Tax Lawyers Need to Know about the New FASB Guidance
EO Tax Journal 2017-202
1 – Editor’s Notebook
2 – Corporate Media Have Few Apologies for Getting IRS Scandal Backwards
3 – Lesson from Tax Court: The Downside of Easy Tax Exemption Approval
4 – Tax Court Holds Interest Runs from Date of Revocation (Creditguard of America v. Comm’r)
EO Tax Journal 2017-201
1 – Editor’s Notebook
2 – Bruce Hopkins’ Summary of Section 514 Private Letter Ruling
3 – ABA Section of Taxation Seeks More Time To Comment on New Form 1024-A
4 – Reviewed Audit Technique Guides Released by IRS
5 – Applicant Providing Benefits to Help Members in Event of Death of a Relative Denied (c)(3) Status (Denial 201740023)
EO Tax Journal 2017-200
1 – Editor’s Notebook
2 – Remedies and the Parsonage Allowance
3 – Universal Charitable Giving Act of 2017 (H.R. 3988) Introduced by Rep. Mark Walker, R-N.C., on October 4, 2017
A – Independent Sector Statement on the Universal Charitable Giving Act
B – National Council of Nonprofits Statement on the Universal Charitable Giving Act
4 – Agreement with Developer, Whereby Initial Fees and Expenses Are Borne by Developer, To Be Later Paid or Reimbursed by Foundation, and Whereby a Success Fee May Be Payable upon Completion of the Rezoning Process, Will Not Give Rise to Section 514(c) Acquisition Indebtedness, Nor Will Receipt of Lease Proceeds from the Property Be Includible in Foundation’s Unrelated Business Taxable Income under Section 512(a) (PLR 201740002)
EO Tax Journal 2017-199
1 – Editor’s Notebook
2 – In the News
3 – Becket Lawyers Promise Appeal to Seventh Circuit in Freedom from Religion Case
4 – Keep Johnson Amendment, Say 92 House Democrats
5 – Intermediaries: The EO “Swiss Army Knife” (Part 2)
EO Tax Journal 2017-198
1 – Editor’s Notebook
2 – Form 1023-EZ Needs to Ask for More Information, Writes Law Professor
3 – Intermediaries: The EO “Swiss Army Knife” (Part 1)
EO Tax Journal 2017-197
1 – Editor’s Notebook
2 – District Court Holds Section 107(2) Minister Rental Allowance Violates First Amendment (Freedom from Religion Foundation v. U.S.)
EO Tax Journal 2017-196
1 – Editor’s Notebook
2 – Wyden Applauds Treasury Watchdog Report Clearing IRS of Partisan Bias
3 – Cummings Issues Statement on Latest Inspector General Report on IRS Review of Applicants for Tax-Exempt Status
4 – IRS ‘Targeted’ Liberal Organizations and After All These Years TIGTA Is Still Wrong
5 – Statement from Attorney General Schneiderman on Jail Sentencing of Former Head of National Vietnam Veterans Foundation
EO Tax Journal 2017-195
1 – Correction
2 – Program Reminders
3 – New TIGTA Report on ‘IRS Scandal’
4 – Latest TIGTA Report Appears to Undermine Earlier Findings
5 – Professorial Comments on TIGTA Report
6 – Applicant Operating as a Mortgage Broker Denied 501(c)(3) Status(Denial 201739016)
EO Tax Journal 2017-194
1 – Quote of the Week
2 – Editor’s Notebook
3 – Article of Interest
4 – Group Says New IRS Guidelines Deter Private Land Conservation, Thwart Congressional Intent
5 – Condominium Association Denied (c)(4) Status (Denial 201736027)
EO Tax Journal 2017-193
1 – Correction
2 – News from the IRS and Treasury (Part 2)
EO Tax Journal 2017-192
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – News from the IRS and Treasury (Part 1)
4 – Extended Due Date under Notice 2017-10 for Participants Affected by Hurricanes Harvey, Irma, or Maria (Notice 2017-58)
EO Tax Journal 2017-191
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – EO Excerpts from Tax Exempt and Government Entities FY 2018 Work Plan
A – Comments of Marc Owens, Loeb & Loeb LLP, Washington, D.C.
B – Comments of Bruce Hopkins, Bruce R. Hopkins Law Firm, LLC, Kansas City, Missouri
C – Comments of Marv Friedlander, Chief, EO Technical (retired)
D – Comment of Eve Borenstein, BAM Law Office LLC, Minneapolis, Minnesota