Paul Streckfus, Editor
1 – Editor’s Notebook
2 – TEGE EO Council – Registration Open for December 11 Program
3 – Second Letter to IRS Commissioner re Press Access
4 – School Superintendent Supports Proposed SALT Regs
5 – Another Wendy Parker Situation (Denial 201843013)
1 – Editor’s Notebook
2 – Recent Article of Interest
3 – Oral Argument Heard: For and Against the Clergy Housing Allowance
1 – Editor’s Notebook
2 – Brief History of NYU Conference Dispute
1 – Editor’s Notebook
2 – Letter to IRS Commissioner re Press Access
3 – Chicago Pastor Fights Atheist Lawsuit, Nearly $1B Tax on Churches
1 – Editor’s Notebook
2 – OZs in the News
3 ––Senator Booker Stresses Need for OZ Safeguards
4 – National TEGE Exempt Organization Council Announcement
1 – Editor’s Notebook
2 – Religious Right Group Plans to Run Over Election Law with a Bus
3 – Nonbelief Relief and Form 990
4 – Crowdfunding Charity: Navigating the Legal Landscape
1 – Message from the Editor
2 – Editor’s Notebook
3 – In the News
4 – Brady Statement on Proposed Opportunity Zones Regulations
5 – Treasury and IRS Issue Proposed Regulations on New Opportunity Zone Tax Incentive (IR-2018-206)
6 – Special Rules for Capital Gains Invested in Opportunity Zones (Rev. Rul. 2018-29)
7 – Pre-TCJA State Tax Credit Programs in Georgia Need Protection
8 – Community Foundations Say Proposed SALT Regs Will Adversely Affect Long-Established State Charitable Giving Tax Credits
1 – Editor’s Notebook
2 – Donor-Advised Funds: Separating Myth from Fact
3 – ‘Gifts’ to Pastor Held to be Income by Tax Court (Felton v. Commissioner)
1 – Editor’s Notebook
2 – Clever Arguments Fail to Sway Sixth Circuit in Losantiville Country Club Case
3 – Unrelated Business Taxable Income: Current Developments in Enforcement Activity (Part 2)
1 – In the News
2 – Program Announcement
3 – Unrelated Business Taxable Income: Current Developments in Enforcement Activity (Part 1)
1 – Editor’s Notebook
2 – Seminar Announcement
3 – Who Benefits from Opportunity Zones?
4 – Shared Employment, Reporting of Compensation and Its Implications for Exempt Organizations
1 – Editor’s Notebook
2 – Tester, Wyden Lead Charge to Overturn Controversial Dark Money Rule
3 – Four AGs: Proposed SALT Regs ‘Arbitrary and Capricious’
4 – New Jersey Senators: Proposed SALT Regs ‘Politically Motivated’
5 – North Dakota Association Opposed to Proposed SALT Regs
1 – Message from the Editor
2 – Another EO Superstar
3 – Freedom from Religion Foundation’s Atheist Relief Group Sues IRS over Tax Exemption
4 – FFRF Supports Proposed Reg’s Position on Educational Scholarship Programs
5 – Alex Reid’s Outline for ‘News from the IRS and Treasury’
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – What Tax-Exempt Organizations Need to Know About Wayfair
4 – CREW Seeks IRS investigation of Political (c)(4) for Failure to File 990s
1 – Our Superstar Professors
2 – With Endowment Tax on the Horizon, Harvard Still Doesn’t Know How to File Its Returns
3 – TIGTA: An Estimated 1,000 Referrals Related to Allegations of Impermissible Political Activity Not Forwarded to the IRS’s Political Activities Referral Committee for the Period July 2015 to August 2016
1 – Clarification
2 – Editor’s Notebook
3 – It Ain’t Over: Illinois Supreme Court Narrowly Upholds 2012 Hospital Property Tax Statute, Holds Ultimate Question for Extra Innings
4 – Interim Guidance and Transitional Rules Applicable to Separate Unrelated Businesses under Section 512(a)(6) (Part 2)
1 – Editor’s Notebook
2 – Marc Owens’ EO Work Plan Observations
3 – Interim Guidance and Transitional Rules Applicable to Separate Unrelated Businesses under Section 512(a)(6) (Part 1)
1 – Quote of the Week
2 – Wyden Reminds Rettig that He – Rettig — Is in Charge of IRS, Not Pence
3 – DAFs In the News
4 – Article of Interest
5 – Editor’s Notebook
6 – Outline for Unrelated Business Taxable Income and Current Developments in Enforcement Activity
1 – EO Work Plan Released
2 – Update from Treasury and IRS Chief Counsel (Part 2)
1 – Editor’s Notebook
2 – End of the Legal Road for Joan Farr?
3 – Update from Treasury and IRS Chief Counsel (Part 1)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS Rules Graduation Grants Are Not Taxable Expenditures under Section 4945(d) and Are Qualifying Distributions under Section 4942(g)(1) (PLR 201830003)
4 – Form 1023-EZ Filer Denied Exemption After Review (Denial 201839015)
1 – Guidance Slowly Appearing for UBIT & Excess Compensation TCJA Provisions
2 – Hawley to Speak at University Chapel, Despite IRS Guideline
3 – Editor’s Notebook
4 – Applicant Formed Primarily to Develop and Manage Outdoor Digital Broadcast Space (Billboards) for a Fee Denied (c)(3) Status (Denial 201833032)