1 – In the News
2 – Charity Sells Raffle Tickets, Skips the Raffle
3 – Applicant Whose Activities Focus Solely on Promoting and Improving a Particular Brand of Software Denied (c)(6) Exemption (Denial 201821013)
Month: May 2018
EO Tax Journal 2018-106
1 – In the News
2 – IRS Rules Income of a Trust Is Derived from Exercise of Essential Governmental Function and Will Accrue to a State or Political Subdivision under Section 115(1) and Hence Trust’s Income Is Excludable from Gross Income under Section 115(1) (PLR 201821002)
3 – Assessing Charitable Performance of Hospitals (Gene Steuerle)
EO Tax Journal 2018-105
1 – The EOTJ Mailbag
2 – In the News (Syndicated Conservation Easements)
3 – Program Announcement (EO Employee Benefit Plans)
4 – District Court Holds Summonses Issued by IRS Did Not Require Compliance with Church Audit Procedures Act (Rowe v. United States)
EO Tax Journal 2018-104
1 – Message from the Editor
2 – Editor’s Notebook
3 – News from the IRS
4 – IRS Releases Snapshot on Section 4941
5 – Congressman Tom Reed Introduces REDUCE Act To Tackle Student Loan Debt For Working-Class Students
6 – Analysis of College Endowments
EO Tax Journal 2018-103
1 – Quote of the Week
2 – Editor’s Notebook
3 – List of Transcripts from Joint Councils EO Meeting of Feb. 22-23, 2018
4 – Examining the Landscape of Section 501(c)(4) Social Welfare Organizations (Ellen Aprill)
5 – Applicant Denied (c)(6) Status Based on Services to Members (Denial 201820019)
6 – Association of Tennis Umpires Denied (c)(4) Status (Denial 201820020)
EO Tax Journal 2018-102
1 – In the News
2 – Healthcare Update (Part 2)
EO Tax Journal 2018-101
1 – Editor’s Notebook
2 – NYAG Announces Settlement with Self-Dealing Trustee of a Private Foundation
3 – Healthcare Update (Part 1)
EO Tax Journal 2018-100
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Four Foundations Launch New Course for Grantees on Understanding Advocacy and Lobbying Laws
4 – Luncheon Address to EO Committee of ABA’s Tax Section
EO Tax Journal 2018-99
1 – Editor’s Notebook
2 – In the News
3 – Modify, But Don’t Eliminate, Schedule B, Says CPA
4 – New Revenue Procedure Provides Updated Guidance to Grantors and Contributors to EOs on Deductibility and Reliance Issues (Rev. Proc. 2018-32)
EO Tax Journal 2018-98
1 – Editor’s Notebook
2 – Groups Seek Elimination of Schedule B of Form 990
3 – EOs from a State Regulator’s Perspective (Part 3)
EO Tax Journal 2018-97
1 – In the News (Silicon Valley Community Foundation)
2 – EOs from a State Regulator’s Perspective (Part 2)
EO Tax Journal 2018-96
1 – Editor’s Notebook
2 – Hawaii’s Hugh Jones Announces His Retirement from AG’s Office
3 – NY Attorney General’s Office Requests Public Comments as Part of Review of Fidelis Sale
4 – NY Attorney General Filed Suit Against Breast Cancer Survivors Foundation
5 – EOs from a State Regulator’s Perspective (Part 1)
EO Tax Journal 2018-95
1 – Current & Quotable
2 – College and University Endowments: Overview and Tax Policy Options
3 – Council on Foundations and Independent Sector Applaud Introduction of Charitable Giving Tax Deduction Act
4 – Charitable Giving Tax Deduction Act (H.R. 5771)
5 – Another Farmers’ Market Denied Exemption (Denial 201819011)
EO Tax Journal 2018-94
1 – Dog Owners of Tribeca
2 – EO Council’s Next EO Update Program Scheduled for June 15
3 – Conservation Easements To Be Discussed Today
EO Tax Journal 2018-93
1 – Editor’s Notebook
2 – IRS Alerts EOs of Filing Requirements and Due Dates (IR-2018-117)
3 – IRS Fact Sheet on EO Returns Posted on irs.gov (FS-2018-10)
4 – AICPA Makes Numerous Form 990 Recommendations
EO Tax Journal 2018-92
1 – Editor’s Notebook
2 – Failed Charity: Taking State Tax Benefits into Account for Purposes of the Charitable Deduction
3 – Another Farmers’ Market Denied Exemption (Denial 201818017)
4 – Research Organization Denied (9)(3) Status Based on Operating in a Commercial Manner and Benefit to Insiders (Denial 201818018)
5 – Trust’s Contribution to a Section 501(c)(9) VEBA Is Consistent with Requirements of Section 115(1) (PLR 201818008)
EO Tax Journal 2018-91
1 – Position Wanted
2 – DC Bar Announces Parts 4 and 5 of Exempt Organizations Tax Series
3 – Latest Edition of Advocacy Guide Released
4 – International Issues for EOs (Part 2)
EO Tax Journal 2018-90
1 – In the News
2 – FFRF Case on Appeal to Seventh Circuit
3 – IRS Announces Tax Exempt Organization Search (formerly Select Check)
4 – International Issues for EOs (Part 1)
EO Tax Journal 2018-89
1 – Editor’s Notebook
2 – Remembering May 4, 1970
3 – American Hospital Association Seeks Guidance on New EO Tax Provisions
4 – Council on Foundations Submits DAF Comments
5 – Fidelity Charitable Submits DAF Comments
EO Tax Journal 2018-88
1 – The EOTJ Mailbag
2 – Lots of Issues to Be Resolved in New Tax Act Provisions
3 – Seminar on M&A Issues for Nonprofit Organizations
4 – Priority Guidance Plan Should Include Guidance on Treatment of Early Termination of Charitable Remainder Trust under Section 4941
EO Tax Journal 2018-87
1 – Editor’s Notebook
2 – In the News (University of Louisville Foundation)
3 – Five New EO Issue Snapshots Added in Last Month
4 – Tax Court: Commerciality and Inurement Result in No (c)(3) Status for Doctor’s Consulting Activities (Abovo Foundation v. Commissioner)
5 – IRS Rules No Inurement in Proposed Transaction Involving a Section 501(c)(9) VEBA (PLR 201817008)
6 – CPA Seeks Law Change to Allow Distributions from an IRA to a DAF to Be Treated as Qualified Charitable Distributions
EO Tax Journal 2018-86
1 – The EOTJ Mailbag
2 – An Interview with Former IRSer Meghan Biss (Part 2)