1 – Quote of the Week
2 – In the News
3 – Final Substantiation and Reporting Regs under Section 170 Issued
Month: July 2018
EO Tax Journal 2018-148
1 – Editor’s Notebook
2 – EO Division Director on Current Developments
EO Tax Journal 2018-147
1 – Quotes of the Week
2 – Senators Klobuchar and Wyden Lead Entire Senate Democratic Caucus in Calling on Treasury Department to Reverse Decision that Protects Dark Money
3 – Democrat Senator Jon Tester of Montana Seeks Greater Transparency
4 – Democratic Opposition to Schedule B Changes a ‘Partisan Stunt,’ according to Republican Senator Orrin Hatch
5 – Democrat Bill to Reverse Parking Tax Introduced
6 – Nonprofit Parking Tax Update from ECFA
7 – Representative Sessions Introduces Resolution to Support Religious Leaders and Their Parsonage Allowances
8 – Amicus Curiae Brief of Tax Law Professors in Support of Appellees in Parsonage Allowance Case
EO Tax Journal 2018-146
1 – Editor’s Notebook
2 – Why the IRS’ Recent Dark Money Decision May Be Less Dire Than It Seems
3 – Montana Alleges that Treasury and IRS Violated the Administrative Procedure Act by Issuing Rev. Proc. 2018-38
EO Tax Journal 2018-145
1 – Editor’s Notebook
2 – The IRS Gives Up Power for Once, and the Left Goes Nuts
3 – McConnell: Stopping the Speech Police Is Goal of New IRS Rule
4 – Groups Urge No Further Restrictions on IRS Enforcement of Johnson Amendment to Churches
5 – Council on Foundations on New Tax Act Provisions
6 – Group Not Sure What It Is Doing or Under What Code Section It Might Qualify Denied Exemption (Denial 201827014)
EO Tax Journal 2018-144
1 – Editor’s Notebook
2 – Another Look at Denial Letter 201820019
3 – IRS Rules Foundation May Exclude Value of Undeveloped Land in Computing Its Minimum Investment Return under § 4942(e) (PLR 201829003 )
EO Tax Journal 2018-143
1 – In the News
2 – Senator Wyden’s Statement on IRS Commissioner Nomination and the Trump Administration’s Pro-Dark Money Policy
3 – List of Transcripts of May 11, 2018 Meeting of the EO Committee of the ABA’s Tax Section
4 – Tax Lawyer Advises Jeff Bezos to Use 501(c)(4) Social Welfare Organization for His Philanthropy
EO Tax Journal 2018-142
1 – The EOTJ Mailbag
2 – The IRS Found a Way to Make ‘Dark Money’ Spent on Politics Even Darker
3 – ‘The Swamp’ Grows Darker
4 – Common Cause Calls for Hearings on IRS Policy Change on Schedule B Donor Disclosure
5 – Member of Congress Seeks Reinstatement of Donor Disclosure
6 – New Section 4968: The Excise Tax on Investment Income of Private Colleges and Universities (Part 2)
EO Tax Journal 2018-141
1 – Editor’s Notebook
2 – Senate Majority Leader Mitch McConnell Hails IRS Action
3 – Senators Coons and Lankford Seek Information on Impact of Tax Act on Charitable Giving
4 – New Section 4968: The Excise Tax on Investment Income of Private Colleges and Universities (Part 1)
EO Tax Journal 2018-140
1 – The EOTJ Mailbag
2 – In the News
3 – Brady v. Streckfus – Take Your Pick
4 – What’s the Buzz? Tell Me What’s A-Happening . . .
5 – Outline Prepared for Panel Discussion on the New Excise Tax on the Net Investment Income of Private Colleges & Universities under Internal Revenue Code Section 4968 (Part 2)
EO Tax Journal 2018-139
1 – Editor’s Notebook
2 – Treasury Department and IRS Announce Significant Reform to Protect Personal Donor Information to Certain Tax-Exempt Organizations (Rev. Proc. 2018-38)
3 – Outline Prepared for Discussion on the New Excise Tax on the Net Investment Income of Private Colleges & Universities under Internal Revenue Code Section 4968 (Part 1)
EO Tax Journal 2018-138
1 – Editor’s Notebook
2 – Current & Quotable
3 – IRS Reports to Senate Finance Committee on Syndicated Conservation Easement Transactions
4 – 2018 Outstanding Nonprofit Lawyer Award Recipients Selected by the Nonprofit Organizations Committee of the ABA’s Business Law Section
EO Tax Journal 2018-137
1 – IRS Refuses to Make Commitment Requiring Federal Credit Unions to File Tax Returns
2 – EO Committee Transcript: Donor Advised Funds (Part 2)
EO Tax Journal 2018-136
1 – Save the Date Notices
2 – EO Committee Transcript: Donor Advised Funds (Part 1)
EO Tax Journal 2018-135
1 – Applicant Failed to Provide Documentation to Establish that It Met Requirements of Section 501(c)(3) (Denial 201827013)
2 – Law Firm’s Comments on New Section 512(a)(6)
EO Tax Journal 2018-134
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – NGOsource Partners with Zakat Foundation of America: Giving in Syria
5 – Church Alliance Seeks Transition Relief under Sections 512(a)(6) and (7)
6 – Council of Michigan Foundations’ Comments on Tax on Parking
EO Tax Journal 2018-133
1 – Editor’s Notebook
2 – EO Council Transcript: UBTI Tax Reform
EO Tax Journal 2018-132
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Taxpayer Advocate Still Not a Fan of Form 1023-EZ
EO Tax Journal 2018-131
1 – The EOTJ Mailbag
2 – IRS Rules Taxpayer’s Grant to Museums of the Legal Title, Naked Ownership and Remainder Interest in Artwork, as Defined by the Deed of Transfer, Will Be a Completed Gift for Gift Tax Purposes (PLR 201825003)
3 – EO Council Transcript: EO Technical Update from TEGE Associate Chief Counsel Office (Part 2)
4 – IRS Rules Loans Made by Foundation Pursuant to Loan Program (1) Constitute PRIs under Section 4944(c) and Are Not Jeopardizing Investments and (2) Constitute Qualifying Distributions under Section 4942(j)(3)(A) (PLR 201821005)
EO Tax Journal 2018-130
1 – The EOTJ Mailbag
2 – Three House Freedom Caucus Members Pressuring IRS to Drop Schedule B
3 – EO Council Transcript: EO Technical Update from TEGE Associate Chief Counsel Office (Part 1)