1 – Editor’s Note
2 – The EOTJ Mailbag
3 – Recent Article of Interest
4 – Summary of IRS Notice 2018-67
Month: August 2018
EO Tax Journal 2018-170
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook (PLR 201829003)
4 – Latest Façade Easement Case in Tax Court Results in Win for IRS (Harbor Lofts Associates v. Commissioner)
EO Tax Journal 2018-169
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Policing The Border: A History Of IRS Regulation Of Political Activity (Roger Colinvaux)
4 – Transfer of Assets to a Subaccount within Taxpayer Will Not Result in Prohibited Inurement under Section 501(c)(9) other than through the Payment of Permissible VEBA Benefits to Employees and Retirees Nor Result in UBTI (PLR 201833013)
EO Tax Journal 2018-168
1 – The EOTJ Mailbag (Parking Tax)
2 – In the News (Pulpit Politicking)
3 – Alliance Defending Freedom: Pastors Have a Constitutional Right to Speak Freely from Their Pulpits
EO Tax Journal 2018-167
1 – In the News
2 – Treasury, IRS Issue Proposed Regs on Charitable Contributions and State and Local Tax Credits
3 – Editor’s Notebook
4 – The Nonprofit Parking Tax – Status Report (Updated August 22, 2018)
5 – ECFA’s Latest Update on Nonprofit Employee Parking Tax (as of August 15, 2018)
6 – Church Alliance Continues to Seek Delay in EO Tax Provisions
EO Tax Journal 2018-166
1 – In the News
2 – How the Trump Foundation Illustrates the Limits of Charity Regulations
3 – Independent Sector Opposes Indexing Capital Gains for Inflation
4 – Democratic Senators Urge IRS Scrutiny of For-Profit Colleges Converting to Tax Exempt Nonprofits
5 – Applicant Creating and Maintaining Neutral Internet Exchange for Members Denied (c)(3) Status Based on Private Benefit (Denial 201832015)
EO Tax Journal 2018-165
1 – Editor’s Notebook
2 – IRS Provides Interim Guidance for Section 512(a)(6) Compliance (Notice 2018-67)
EO Tax Journal 2018-164
1 – In the News
2 – Program Announcement
3 – EO Council Submits Comments on New Tax Act Provisions (Part 2)
EO Tax Journal 2018-163
1 – The EOTJ Mailbag
2 – The DAF Debate Continues
3 – EO Council Submits Comments on New Tax Act Provisions (Part 1)
EO Tax Journal 2018-162
1 – The EOTJ Mailbag
2 – In the News
3 – Latest EO Issue Snapshot (Section 507(b) Termination of Private Foundation Status)
EO Tax Journal 2018-161
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Applicant Providing Maintenance and Other Services for Commercial Property Owners Denied (c)(4) Status (Denial 201832017)
EO Tax Journal 2018-160
1 – The EOTJ Mailbag
2 – NAAG/NASCO Program Announcement
3 – Understanding and Planning for the Excise Tax on Executive Compensation Paid by Tax-Exempt Employers
EO Tax Journal 2018-159
1 – Editor’s Notebook
2 – In the News (Schedule B, Tea Party Hoopla)
3 – Senator Wyden’s Letter to Treasury Secretary Mnuchin
4 – Should Churches File 990s?
EO Tax Journal 2018-158
1 – The EOTJ Mailbag
2 – More Views on DAFs – Pro and Con
3 – Applicant Primarily Benefitting Founders by Paying Their Personal Expenses Denied Exempt Status Based on Inurement (Denial 201831013)
EO Tax Journal 2018-157
1 – Harvard Professor Says ‘DAFs Should Be Applauded’
2 – Editor’s Notebook
3 – Dark-Money Group Asks for IRS to Investigate Trust Steered by Central Arkansas Congressional Candidate
4 – Religious Group Furthering the Interests of Its President and Some Members Denied (c)(3) Status (Denial 201831014)
EO Tax Journal 2018-156
1 – In the News
2 – EO Committee of the ABA’s Tax Section to Meet October 5 in Atlanta
3 – JFNA Recommends Delay in Implementing New Fringe Benefit Rules
4 – Families of Deceased Fishing Vessel Crew Not a Charitable Class, So Applicant Supporting Them Denied Exemption under Section 501(c)(3), Based on Wendy Parker Case (Denial 201831012)
EO Tax Journal 2018-155
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Summit Foundation Prevails in Tax Court
EO Tax Journal 2018-154
1 – Editor’s Notebook
2 – USCCB Seeks Delaying in Implementation and Enforcement of Section 512(a)(7)’s Parking Tax
3 – Complaint: Utility-Backed Group in Michigan Violates Tax, Campaign Laws
4 – Form 13909 Submission re Citizens Energizing Michigan’s Economy
EO Tax Journal 2018-153
1 – In the News
2 – The View from Treasury
EO Tax Journal 2018-152
1 – Editor’s Notebook
2 – Senator Lankford Introduces Bill for Churches, Charities, and Non-Profits to Protect Tax-Exempt Status
3 – Law Professors Argue that Housing Tax Break for Ministers Is Unconstitutional
4 – Reply Brief of Defenders of Section 107
EO Tax Journal 2018-151
1 – More Quotes of the Week
2 – Editor’s Notebook
3 – Senator Hatch Bemoans Democratic Complaints about End of Donor Disclosure on Schedule B
4 – A View from Congress
EO Tax Journal 2018-150
1 – Editor’s Notebook
2 – Groups Seek IRS Action Against Trump Foundation
3 – Why Exempt Status for Harvard and Yale Should Be Revoked (EO Tax Humor?)
4 – Applicant Engaged in the Promotion, Sales and/or Auctions of Horses for Breeders and Conducting a Halter Horse Futurity Program Denied (c)(3) Status (Denial 201830023)