1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – ACT’s Annual Public Meeting to Be Held on June 7
4 – Recommendations Sought for 2018-2019 Priority Guidance Plan (Notice 2018-43)
5 – An Interview with Former IRSer Meghan Biss (Part 1)
Month: April 2018
EO Tax Journal 2018-84
1 – The EOTJ Mailbag
2 – In the News
3 – National Council of Nonprofits: More Time and Guidance Needed to Comply with New Provisions
4 – Ropes & Gray: Comments Regarding UBTI Inclusion of Parking Facility Expense
EO Tax Journal 2018-83
1 – The EOTJ Mailbag
2 – When Is a Church Not a Church for Tax Purposes?
3 – Private Foundation Hot Topics (Part 2)
EO Tax Journal 2018-82
1 – Message from the Editor
2 – Editor’s Notebook
3 – Article of Interest
4 – Private Foundation Hot Topics (Part 1)
EO Tax Journal 2018-81
1 – Message from the Editor
2 – The EOTJ Mailbag
3 – Skulduggery In the News
4 – New York City Comptroller Analyzes Effects of Tax Act on Nonprofits
5 – Applicant Denied (c)(3) Exemption Based on Failure to Establish that It Is Operating Housing in a Manner that Furthers a Charitable Purpose (Denial 201816011)
EO Tax Journal 2018-80
1 – Message from the Editor
2 – Editor’s Notebook
3 – Recent Law Review Article
4 – Public Authority that Provides Health Care Services Ruled a Political Subdivision as Defined in Regs Section 1.103-1(b) (PLR 201816007)
5 – ABA Tax Section Submits Comments to Notice 2017-73 re Donor Advised Funds
EO Tax Journal 2018-79
1 – Message from the Editor
2 – Current and Quotable
3 – In the News
4 – Comings and Goings
5 – Here’s How Focus On The Family Convinced The IRS To Call It A Church
6 – Fiscal Sponsorships: Get the Benefits of a Charity Without Being One
EO Tax Journal 2018-78
1 – In the News
2 – The EOTJ Mailbag
3 – Acting IRS Commissioner on Implementing the New Tax Law
4 – AICPA Seeks Delay in Effective Date of New Section 512(a)(6)
5 – NACUBO Provides Recommendations for Implementation of EO Tax Provisions in TCJA
EO Tax Journal 2018-77
1 – In the News
2 – Hot Topics Roundtable (Part 2)
EO Tax Journal 2018-76
1 – Editor’s Notebook
2 – Comings and Goings
3 – Hot Topics Roundtable (Part 1)
EO Tax Journal 2018-75
1 – Editor’s Notebook
2 – Koch Flagship Dark Money Organization Received $48.7 Million Gift During Election Year
3 – ASAE Calls for Implementation Delay for New UBIT Fringe Benefit Rules
4 – Tax Act Results in ‘Proxy Tax’ Going from 35% to 21%
5 – NASCO Presidents Strongly Suggest Form 1023-EZ Revision
EO Tax Journal 2018-74
1 – Editor’s Notebook
2 – IRS Job Openings (Closes Today)
3 – EO Tax Program Notice
4 – Treasury, IRS Announce First Round Of Opportunity Zones Designations For 18 States
5 – Organization Developing, Promoting, and Supporting Open Source Software for Physicians Denied Exemption Based on Private Benefit (Denial 201814010)
6 – Operation of Two License Bureaus as Primary Activity Results in Denial of (c)(6) Status (Denial 201814011)
EO Tax Journal 2018-73
1 – The EOTJ Mailbag
2 – H.R. 5443, If Enacted, Would Require All EOs to File Annual Returns Electronically
3 – Prop Up the Heavenly Chorus? Labor Unions, Tax Policy, and Political Voice Equality
4 – National Council of Nonprofits Says Form 1023-EZ Has Opened the Door to (c)(3) Qualification for Unqualified or Bad Actors
EO Tax Journal 2018-72
1 – Congress at Work?
2 – Panel Cancellation
3 – Editor’s Notebook
4 – In the News
5 – Applicant Whose Sole Activity Is to Provide an Internet Crowdfunding Platform to Its Clients for a Fee so that They May Fundraise for Charitable Programs Denied (c)(3) Exemption (Denial 201814009)
EO Tax Journal 2018-71
1 – In the News
2 – News from the EO Division Director (Part 2)
3 – Tax Court Holds No Charitable Contribution Deduction Allowable for Donation of Conservation Easement
EO Tax Journal 2018-70
1 – Editor’s Notebook
2 – Tax-Exempt Lobbying: Corporate Philanthropy as a Tool for Political Influence
3 – News from the EO Division Director (Part 1)
EO Tax Journal 2018-69
1 – The EOTJ Mailbag
2 – NASCO, GuideStar, MRFP, and CityBase Creating Single System for State Charity Registration and Reporting
3 – Decision in Academy of American Tax Court Case Discovered
EO Tax Journal 2018-68
1 – In the News
2 – Issue One and Campaign Legal Center File IRS Complaint Against Major ‘Dark Money’ Group
3 – Transcripts of February 9, 2018 Meeting of the EO Committee of the ABA’s Tax Section
4 – EO Committee to Meet on May 11 in Washington, D.C.
5 – Revocation of Association for Honest Attorneys Sustained in Tax Court
EO Tax Journal 2018-67
1 – Editor’s Notebook
2 – EO Excerpts from the FY 2017 IRS Data Book
3 – Advocacy Outside the United States (Part 2)
EO Tax Journal 2018-66
1 – A (Partial) Defense of Section 501(c)(4)’s ‘Catchall’ Nature
2 – Advocacy Outside the United States (Part 1)
EO Tax Journal 2018-65
1 – In the News
2 – Editor’s Notebook
3 – Advocacy Outside the United States