Paul Streckfus, Editor
1 – Editor’s Notebook
2 – Tax Court Renders Stipulated Decisions in Modest Needs Foundation Case
3 – Congressman David Price Introduces Bill To Boost Transparency in Elections
4 – Applicant Holding High School Class Reunions Denied (c)(3) Status (Denial 201833018)
1 – Senators Tester and Wyden Introduce Legislation to Force a Vote to Overturn Controversial Dark Money Rule
2 – A (Mostly Unhelpful) Illinois Supreme Court Decision on Hospital Property Tax Exemption
3 – Applicant Providing Space for Member Artists to Make Sales Denied (c)(3) Exemption (Denial 201838009)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Update and Q&A with Margaret Von Lienen (Part 2)
1 – Editor’s Notebook
2 – In the News
3 – Update and Q&A with Margaret Von Lienen (Part 1)
1 – The EOTJ Mailbag
2 – In the News
3 – Recent Article of Interest
4 – FFRF Alerts IRS to Illegal Campaign Intervention
5 – Applicant Promoting Professionalism in the Wedding Industry Denied (c)(3) Status (Denial 201838008)
1 – While You’re Reading This
2 – Editor’s Notebook
3 – Law Firms Seek Guidance on Application of New Section 4960
4 – Professional Society Publishing Journal Did Not Receive UBTI from Advertising Sold by Publisher (TAM 201837014)
1 – In the News
2 – Senator Ron Johnson Wants Rev. Proc. 2018-38 Made Into Regulations
3 – U.S. Supreme Court Denies Request for Stay of Ruling Requiring Nonprofit Donor Disclosure
4 – Oral Arguments Scheduled in Housing Allowance Appeal
5 – University of Pittsburgh Medical Center Requests Delay in Implementation of New EO Tax Provisions
1 – In the News
2 – IRS Warns of Scams Related to Natural Disasters
3 – ALI Program Announcement
4 – Ninth Circuit Court of Appeals Reaffirms California Attorney General’s Demand for Donor List
5 – IRS Rules Trust’s Income Is Derived from Exercise of an Essential Governmental Function under § 115(1) and Contributions to Trust Are Deductible under § 170 (PLR 201837011)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Upcoming DC Bar Program on New Section 512(a)(6)
4 – Article on Pay For Success Programs and Private Benefit Published
5 – Governor Cuomo Calls for Inspector General to Investigate Politicization of the U.S. Tax System
1 – Editor’s Notebook
2 – Proposed Regulations Would Thwart Plans to Convert State Taxes to Charitable Deductions
3 – Cause of Action Files Lawsuit against DOJ relating to Lois Lerner-IRS Data Scandal
1 – Editor’s Notebook
2 – In the News
3 – Wyden Statement on IRS Commissioner Vote and Trump’s Treasury, IRS Dark Money Crisis
4 – Hatch Applauds Senate Confirmation of IRS Commissioner
5 – Petitioner Not Entitled to a Qualified Conservation Deduction Based on Failure to Satisfy the Conservation Purpose Requirements of Section 170(h) (Champions Retreat v. Commissioner)
1 – The EOTJ Mailbag
2 – In the News
3 – Large Business & International Division Announces New Compliance Campaign Targeting Syndicated Conservation Easement Transactions
4 – Proposed Section 965 Regs Touch on Section 4940 Calculations
5 – Ninth Circuit Upholds California Attorney General’s Schedule B Filing Requirement
1 – Editor’s Note
2 – Applicant Providing Consulting Services to Clients for a Fee Denied (c)(3) Status (Denial 201835008)
1 – The EOTJ Mailbag
2 – Applicant Operating a Farm to Buy, Breed and Sell Cattle Denied (c)(3) Status (Denial 201835006)
1 – Editor’s Notebook
2 – IRS Releases Draft Instructions for Reporting Excess Executive Compensation under New Section 4960 and Net Investment Income of Private Colleges and Universities under New Section 4968 on Form 4720
3 – Services to Members Precludes Section 501(c)(6) Status (Denial 201836009)
1 – Editor’s Notebook
2 – CoF: DAFs Keep Local Food Pantries Restocked
3 – Review of Section 170 Substantiation and Reporting Rules (Part 2)
1 – Editor’s Notebook
2 – In the News
3 – Colleges and Universities Welcome Notice 2018-55 Guidance
4 – Review of Section 170 Substantiation and Reporting Rules
1 – Editor’s Notebook
2 – Book Review
3 – IRS to Audit University of Louisville Foundation
4 – Set-Aside Request Denied by IRS (PLR 201835014)
1 – Editor’s Notebook
2 – Trump Foundation Seeks Dismissal of NYAG’s Petition