1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – News from the IRS and Treasury (Part 2)
Month: February 2018
EO Tax Journal 2018-41
1 – Key Treasury Tax Official Shown the Door
2 – Governance Response to Bruce Hopkins from Marv Friedlander
3 – Editor’s Notebook
4 – News from the IRS and Treasury (Part 1)
EO Tax Journal 2018-40
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS Correction to Rev. Proc. 2018-15
4 – IRS Notices of Disposition of Declaratory Judgment Proceedings under Section 7428
5 – Independent Bankers Seek Hearing on Credit Unions
6 – Bankers’ Associations Critical of Credit Unions
EO Tax Journal 2018-39
1 – Editor’s Notebook
2 – EO Changes in New Tax Bill
EO Tax Journal 2018-38
1 – Editor’s Notebook
2 – Focus On The Family Has Declared Itself A Church, Avoiding IRS Disclosure Rules
3 – Mayo vs. IRS: Is Clinic More School than Medical Center?
4 – Latest Challenge to Credit Unions’ Tax-Exempt Status Brewing
5 – Be the Next Paul Newman – Give 100% of Your Business to Your Private Foundation, Newman’s Own Style
EO Tax Journal 2018-37
1 – Editor’s Notebook
2 – The Oxfam Scandal Shows that, Yes, Nonprofits Can Behave Badly
3 – The End of Responsible Growth and Governance?: The Risks Posed by Social Enterprise Enabling Statutes and the Demise of Director Primacy
4 – Handout for News from the IRS and Treasury Presentation
EO Tax Journal 2018-36
1 – Editor’s Notebook
2 – New York Attorney General Hails Decision Affirming Donor Disclosure to New York’s Charity Bureau
3 – Second Circuit’s Decision in Citizens United v. Schneiderman
EO Tax Journal 2018-35
1 – Editor’s Notebook
2 – Letter to Expected-to-Be New IRS Commissioner
3 – In the News (Trump’s Inaugural Committee)
4 – State and Federal Officials Accuse Veterans Nonprofit of Misleading Donors
5 – Unscrupulous Veterans’ Organizations Need House Investigation
6 – Charity Executive Accused of Inurement and Private Benefit
7 – Grassley, Hatch Press IRS for Answers on Nonprofit Hospitals
8 – Land Trust Alliance Endorses U.S. Senate Bill to Ensure Integrity of Conservation Easement Program
EO Tax Journal 2018-34
1 – Editor’s Notebook
2 – Senate Committee Examining Extent to which Federal Agencies, Including IRS, Conduct Transparent Rulemaking
3 – IRS’s ‘Assault’ on Homeowners’ Associations Continues
4 – Homeowners; Association Denied 501(c)(4) Status Based on Benefits to Members, such as Exterior Maintenance of Homes, and Restricted Access (Denial 201805014)
5 – Section 501(c)(7) Exemption of Social Club Revoked for Enforcing Restrictive Covenants of Members/Homeowners (Revocation 201806012)
EO Tax Journal 2018-33
1 – The EOTJ Mailbag
2 – Freedom from Religion Foundation Case to Be Appealed to Seventh Circuit
3 – Evidence of Excessive Nonmember Income from Dog Shows Results in Club’s Denial under Section 501(c)(7) (Denial 201806011)
4 – Organization’s Section 501(c)(3) Status Revoked Based on Operation of a Catering Service Indistinguishable from a Commercial Business (Revocation 201806010)
EO Tax Journal 2018-32
1 – Newman’s Own Saved from Major Tax Hit
2 – Newman’s Own Gets a New Life
3 – ABA Outline for UBIT Changes in New Tax Law
4 – Applicant Denied Section 501(c)(10) Status Because Not a Fraternal Association or Society, Not Operated under the Lodge System, and Lacking Both Fraternal and Charitable Characteristics (Denial 201805015)
EO Tax Journal 2018-31
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Eric Holder: DOJ Wrong to Apologize to Tea Party Groups for IRS Scandal
4 – Losantiville Country Club Argues that Tax Court Erred by Misapplying Portland Golf Club
EO Tax Journal 2018-30
1 – Editor’s Notebook
2 – Priority Guidance Plan Expansion Will Include Three New EO Projects
3 – New Exemption Applications Not Required in Certain Circumstances (Rev. Proc. 2018-15)
4 – Guidance for Designating Population Census Tracts as Qualified Opportunity Zones (Rev. Proc. 2018-16)
EO Tax Journal 2018-29
1 – Editor’s Notebook
2 – In the News
3 – Trump Announces Intent to Nominate Charles P. Rettig as Next IRS Commissioner
4 – Americans United: As Trump Uses Religion To Divide And Discriminate, Congress Should Reject His Efforts To Destroy The Johnson Amendment
5 – ABA Handout: Tax Simplification ? (The Tax Act of 2017)
EO Tax Journal 2018-28
1 – Editor’s Notebook
2 – NACUBO Analysis and Advocacy Continue as New Tax Law Goes into Effect
3 – CRS Comparison of the New and the Old
EO Tax Journal 2018-27
1 – Editor’s Notebook
2 – Lively Debate over EO Tax Bill Provisions
3 – Identity of Contributors on Form 990 Not To Be Required under Roskam/Black Bill, Thus ‘Preventing IRS Abuse and Protecting Free Speech’
4 – Tax Court Finds that Petitioner’s Activities Mostly Benefit One Individual(David Muresan Scientific Research Foundation v. Commissioner)
EO Tax Journal 2018-26
1 – Editor’s Notebook
2 – Current Articles of Interest
A – The Tax Legislative Process: A Byrd’s Eye View
B – Federal Income Tax Treatment of Charitable Contributions Entitling Donor to a State Tax Credit
3 – Outline for Panel Discussion on New Section 4960 Tax on Excess Compensation
EO Tax Journal 2018-25
1 – In the News
2 – As Tax Deadline Looms, Newman’s Own Marks $500M Milestone
3 – Rampant Inurement, Lack of Records Results in Revocation of (c)(3) Exemption (Revocation 201804011)
EO Tax Journal 2018-24
1 – Marv Friedlander on IRS Employee Protections
2 – Editor’s Notebook
3 – Z Street Gets Apology for IRS Delay in Processing Its Exemption Application
EO Tax Journal 2018-23
1 – Group Exemptions – Always Troublesome for the IRS
2 – IRS Gets Whomped in Tax Court (Columbians of Nampa v. Commissioner)