1 – Editor’s Notebook
2 – The Dark Money Subsidy? Tax Policy and Donations to 501(c)(4) Organizations (Brian Galle)
3 – Lessening the Burdens of Government in the 21st Century (Part 1)
Month: November 2017
EO Tax Journal 2017-231
1 – The EOTJ Mailbag
2 – Amending the Johnson Amendment in the Age of Cheap Speech (Ellen Aprill)
3 – Latest EO Snapshot Posted by IRS (IRC Section 514)
4 – Applicant Operating a Farmers’ Market Denied (c)(3) Status Based on Benefit to Vendors(Denial 201747009)
EO Tax Journal 2017-230
1 – On Tap Next Week: EO Division Director Margaret Von Lienen
2 – In the News
3 – Unanimous Tax Court Concludes Facade Easement Contribution Was Not a Qualified Conservation Contribution under Section 170(h) (Palmolive v. Commissioner)
4 – Applicant Formed for Benefit of Owners of a Particular Franchise Business Denied (c)(6) Status (Denial 201746028)
EO Tax Journal 2017-229
1 – The EOTJ Mailbag
2 – In the News (Newman’s Own Foundation)
3 – ABA’s Tax Section Submits Comments on Form 1024-A
EO Tax Journal 2017-228
1 – Editor’s Note
2 – In the News
3 – Current & Quotable (Lois Lerner and Holly Paz Ask Court to Seal Their Deposition Transcripts)
4 – Applicant Engaged in Repair and Sale of Commercial Egg Graders Denied (c)(5) Status (Denial 201746027)
EO Tax Journal 2017-227
1 – In the News
2 – Exemption from Property Tax vs. Income Tax: Analyzing the Intersection (Part 2)
EO Tax Journal 2017-226
1 – The EOTJ Mailbag
2 – Upcoming EO Tax Programs
3 – Exemption from Property Tax vs. Income Tax: Analyzing the Intersection (Part 1)
EO Tax Journal 2017-224
1 – Editor’s Notebook
2 – Program Announcement
3 – Disruptive Philanthropy: Zuckerberg, the Limited Liability Company, and the Millionaire Next Door
4 – New York Attorney General Announces Multistate Settlement Dissolving Deceptive Veterans Charity
5 – Modifications to Senate Finance Committee Chairman’s Mark Described
EO Tax Journal 2017-223
1 – DC Bar Program Announcement on State and Local Tax Issues for Exempt Organizations
2 – Council on Foundations and National Council of Nonprofits Oppose Proposed Tax Legislation (H.R. 1)
3 – NACUBO Has ‘Serious Concerns’ about H.R. 1
4 – Coalition Seeks Retention of Private Activity Bonds in Tax Legislation
5 – 400 Wealthy Taxpayers Demand Congress Not Cut Their Taxes
6 – Agreement between Foundation and Trustees Will Not Result in Self-Dealing under Section 4941 and Payments Made Thereunder Will Not Constitute Taxable Expenditures under Section 4945 (PLR 201745001)
EO Tax Journal 2017-222
1 – The Wit and Wisdom of Lew Taishoff on Tax Court Secrecy
2 – TJ Sullivan Finds Problems with Hospital Revocation
3 – Hospital’s Exemption Revoked for Allowing an Outsider For-Profit Entity to Have Control over Hospital’s Operations (Revocation 201744019)
EO Tax Journal 2017-221
1 – Editor’s Notebook
2 – Brief Comparison of Senate and House Bills (Chairmen’s Marks)
3 – Morgan Lewis’ Alex Reid and Kimberly Eney Explain Latest Tax Act Developments
EO Tax Journal 2017-220
1 – Registration Now Open for December 6 “Update and Q&A with the Director of Exempt Organizations”
2 – Insights into the IRS’s New Data-Driven Approach to Examining Tax-Exempt Organizations (Part 2)
EO Tax Journal 2017-219
1 – Editor’s Notebook
2 – Insights into the IRS’s New Data-Driven Approach to Examining Tax-Exempt Organizations (Part 1)
EO Tax Journal 2017-218
1 – Call for Questions for December 6 Session with Margaret Von Lienen and Meghan Biss
2 – Are Real Charities Losing Out to Institutional Interests?
3 – Commentary on Denial Letter 201744020 by Marv Friedlander, Chief, EO Technical (retired)
4 – Applicant Purchasing a Mobile Home Park, But Not the Mobile Homes, and Maintaining the Common Areas and Providing Related Services Denied (c)(3) Exempt Status (Denial 201744020)
EO Tax Journal 2017-217
1 – In the News
2 – Editor’s Notebook
3 – Applicant Operating a Pharmacy Denied (c)(3) Status (Denial 201743018)
4 – Applicant Holding an Annual Fishing Tournament for Military Service Members Denied (c)(3) Status Since Engaged in Social and Recreational Activity (Denial 201743019)
EO Tax Journal 2017-216
1 – Editor’s Notebook
2 – GOP House Tax Bill Seeks To Use Churches As Political Tools, Says Americans United
3 – Independent Sector Statement on House Tax Reform Bill
4 – Council on Foundations Statement Regarding House Tax Reform Legislation
5 – EO Excerpts from JCT Description of H.R. 1, The “Tax Cuts and Jobs Act”
EO Tax Journal 2017-215
House Releases First Draft of H.R. 1, “Tax Cuts and Jobs Act”
EO Tax Journal 2017-214
1 – Editor’s Notebook
2 – Program Announcement
3 – Three New EO Issue Snapshots
A – Exclusion of Bingo from Unrelated Business Activity
B – Rents from Personal Property, ‘Mixed Leases,’ and the Rental Exclusion from UBTI
C – Exclusion of Rent from Real Property from Unrelated Business Taxable Income
4 – Student FICA Exception Snapshot
5 – Earlier EO Issue Snapshots Posted on irs.gov
EO Tax Journal 2017-213
EO Update from Janine Cook and Elinor Ramey (Part 2)