1 – Impact of the Tax Act on Exempt Organizations
2 – New Article of Interest
3 – Homeowners’ Association Denied (c)(4) Exemption Based on Failure to Meet Requirements of Rev. Rul. 74-99 (Denial 201803010)
Month: January 2018
EO Tax Journal 2018-21
1 – Last Call for Early Bird Rates – TEGE Exempt Organizations Councils February 22-23 Meeting in Baltimore
2 – ALI CLE: Strategies for Nonprofit Mergers and Joint Ventures
3 – EO Committee to Meet February 9 in San Diego
4 – Organization Whose Founders Used Its Funds for Personal and Business Expenses Revoked (Revocation 201804009)
EO Tax Journal 2018-20
1 – New Challenge for Sunita Lough
2 – Our Star Chamber Tax Court
3 – In the News
4 – Extension of Time to Revoke Section 501(h) Lobbying Election Granted by IRS(PLR 201804005)
EO Tax Journal 2018-19
1 – New IRS Procedures Will Impact Nonprofits
2 – New Form 1024-A Procedures (Rev. Proc. 2018-10)
3 – GuideStar Wins in District Court Against Liberty Counsel, Appeal Being Considered (Liberty Counsel v. GuideStar)
EO Tax Journal 2018-18
1 – Next Stop – Washington, D.C.
2 – Tax Attorney Charles Rettig Expected To Be Next IRS Commissioner
3 – IRS Attorney Courtney Jones Nominated To Be Tax Court Judge
4 – Where Is Sunita Lough?
5 – Applicant Operating a Commercial Banquet Center Open to All Denied (c)(3) Status (Denial 201803009)
EO Tax Journal 2018-17
Detailed Outline of Tax Act EO Changes
EO Tax Journal 2018-16
1 – Editor’s Notebook
2 – Registration Open and Revised Agenda – TEGE Exempt Organizations Council – February 22-23, 2018, Baltimore, Maryland
3 – Section 501(c)(3) Organization Raising Funds for Yeshivas and Their Students Revoked as a Result of Tax Court Stipulated Decision
EO Tax Journal 2018-15
1 – Is Anyone There to Turn on the Lights?
2 – The EOTJ Mailbag
3 – Form 1023-EZ Revisions Noted on irs.gov
4 – Koch-Linked Dark Money Organization Seals 2016 Tax Return Section From Public Scrutiny
5 – A Record $107 Million Was Raised for Trump’s Inauguration. So Where Did It All Go? No One Will Say.
6 – IRS Pressured Employee to Participate in Christian Activities, Lawsuit Claims
EO Tax Journal 2018-14
1 – Upcoming Programs
A – EO Overview of Tax Act Changes
B – Impact of the Tax Cuts and Jobs Act on Exempt Organizations
2 – True the Vote Case Ends in a Whimper
EO Tax Journal 2018-13
Korean-American Senior Mutual Association, Inc. v. Commissioner
EO Tax Journal 2018-12
1 – Comings & Goings
2 – The EOTJ Mailbag
3 – Foundation’s Exempt Status Revoked Based on Purchases Resulting in Inurement and Not Fulfilling Charitable Purposes (Revocation 201802017)
EO Tax Journal 2018-11
1 – More on the Joan Farr Case
2 – Editor’s Notebook
3 – Applicant Conducting Bingo Activities Denied (c)(4) Status (Denial 201802018)
EO Tax Journal 2018-10
1 – Program Announcement
2 – IRS Updates Procedures for Processing Form 1023-EZ (TEGE-07-0118-0003)
3 – TE/GE Procedures for Section 7805(b) Relief (TEGE-04-0118-0001)
4 – Eve Borenstein: IRS Should Not Require New Exemption Applications Following Incorporation of Unincorporated Associations
EO Tax Journal 2018-9
1 – Revised Form 1023 Now Out
2 – Form 1023-EZ Panned in National Taxpayer Advocate’s 2017 Annual Report
3 – GOP 2017 Tax Act Forces Nonprofits to Pay UBIT on Some Fringe Benefits
4 – More on Joan Farr and Her Association for Honest Attorneys
EO Tax Journal 2018-8
1 – Editor’s Notebook
2 – New Scrutiny of Clinton Foundation
3 – IRS Dodges Oversight, Refuses to Measure Economic Impact of its Rules: Investigative Report
4 – Tax Court Finds Petitioner Engaged in Section 4958 Excess Benefit Transactions as CEO of 501(c)(3) Organization (Joan Farr v. Commissioner)
EO Tax Journal 2018-7
1 – Editor’s Notebook
2 – Applicant Denied (c)(4) Status Based on Business Nature of Providing Internet Service (Denial 201801014)
EO Tax Journal 2018-6
1 – Editor’s Notebook
2 – EO Committee to Meet February 9, 2018
3 – Three Related EO Cases Settled in Tax Court
EO Tax Journal 2018-5
1 – The EOTJ Mailbag
2 – Changes to the Schedule of User Fees in Rev. Proc. 2018-5
3 – Applicant Denied (c)(3) Status Based on Benefitting Founders or Insiders and Providing Funding to Contest Winners Selected through a Related For-Profit Entity (Denial 201801013)
EO Tax Journal 2018-4
1 – Upcoming EO Tax Programs
2 – Revised Form 1023-EZ Instructions Ring in the New Year
EO Tax Journal 2018-3
1 – Program Announcement for TE/GE Councils Annual Meeting
2 – Section 501(c)(19) Veterans Organization Revoked on Basis of Operation of a Bingo Hall and Snack Bar Open to the Public (Revocation 201752015)
EO Tax Journal 2018-2
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS Revokes (c)(3) Status of Farmers’ Market (Revocation 201752012)
EO Tax Journal 2018-1
1 – Quotes of the Week
2 – Bruce Hopkins Discusses ‘An Oddity’
3 – ‘Scandal’ Has Overwhelmed the IRS
4 – Annual Revenue Procedures Released