Paul Streckfus, Editor
1 – Editor’s Notebook
2 – TEGE EO Council – Last Call to Register for the December 11 Program
3 – NYAG Report Finds that Professional Fundraisers Retain Nearly One-Third of Charitable Campaign Donations
4 – In the News (IRS Restraining Policy Advocacy?)
5 – CUNA Writes Congress Seeking TCJA Changes
6 – Challenge to Rev. Rul. 2004-6 and the IRS’s ‘Facts and Circumstances’ Test To Be Heard Monday in Fifth Circuit
1 – Two EO Provisions in New House Tax Bill
2 – Two Senators Call for Delay in Implementing Sections 512(a)(6) and 512(a)(7)
3 – In the News – (c)(4)s in the Spotlight
4 – Land Trust Alliance Urges Passage of the Charitable Conservation Easement Program Integrity Act.
5 – Applicant Maintaining a Family Cemetery Denied (c)(3) Status (Denial 201847011)
1 – Editor’s Notebook
2 – National Council of Nonprofits Makes Recommendations to Grassley and Neal
3 – National Philanthropic Trust Releases Its 2018 DAF Report
4 – Church Seeks to Intervene in Lawsuit over IRS Tax Exemption
5 – Applicant Conducting Annual Fishing Tournament Denied (c)(3) Status (Denial 201847010)
1 – The EOTJ Mailbag
2 – In the News
3 – Article of Interest
4 – Section 501(c)(4) Organization Held To Be a Political Party under Section 271
5 – Fifteen AGs File Brief Opposing Appointment of Matthew Whitaker as Acting Attorney General
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Court Denies Motion to Dismiss Suit against Trump Foundation
5 – DC Bar Program Announcement
1 – Editor’s Notebook
2 – In the News
3 – Program Announcement
4 – CREW Files Complaint with IRS over Freedom Frontier’s Political Activities
1 – Editor’s Notebook
2 – In the News
3 – Harvard’s President Met With U.S. Treasury Representative to Discuss Endowment Tax Guidance
4 – TEGE EO Council – Registration Open for February 21-22, 2019 Meeting; Reminder to Register for December 11, 2018 Program
1 – The EOTJ Mailbag
2 – Regulation of International Charities
3 – Council on Foundations Submits Comments on Notice 2018-67 re Section 512(a)(6) Guidance
1 – The EOTJ Mailbag
2 – Editor’s Notebook (Bullying Universities)
3 – Former Charity CEO Pleads Guilty to Multi-Million-Dollar Political Corruption Scheme
4 – Decoupling the Parking Tax (Benjamin A. Davidson)
1 – Editor’s Notebook
2 – Senator Heitkamp Concerned about Impact of Proposed SALT Regs
3 – ITEP Researcher Supports Proposed SALT Regs
4 – Religious Leaders Oppose Tax on Parking and Transit Benefits Provided to Their Employees
5 – Country Club Requests that Specific Guidance Be Issued on the Application of Section 512(a)(6) to Section 501(c)(7) Organizations
1 – Editor’s Notebook
2 – Crowdfunding Charity: Navigating the Legal Landscape (Part 2)
1 – In the News
2 – Crowdfunding Charity: Navigating the Legal Landscape (Part 1)
1 – Editor’s Notebook
2 – IRS Penalizes Plan Of Minister To Donate House To Ministry While Continuing To Live There (Presley v. Commissioner)
3 – Freedom From Religion Foundation Reports Church Politicking to IRS
4 – Association of Football Refs Denied (c)(7) Status for Exceeding Allowable Levels of Non-Member Income and for Not Being Operated Exclusively for Pleasure and Recreation of Members (Denial 201845030)
1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
4 – EO Excerpts from 2018-2019 Priority Guidance Plan
5 – EO Draft Forms Available on irs.gov
6 – Applicant Providing Dispute Resolution Services and Passing Profits to a Related (c)(6) Organization Denied (c)(3) Status (Denial 201844013)
1 – Editor’s Notebook
2 – Columbia Seminar Reminder
3 – Organizations Seek Delay in Implementation of Tax on Parking Benefits
1 – Editor’s Notebook
2 – In the News (Our Star Chamber Tax Court)
3 – Proposed Regs Provides Guidance as to the Timing and Filing of Form 4720 for Persons Liable for Payment of Section 4960, 4966, 4967, and 4968 Excise Taxes
4 – ESOP Not Exempt under Section 501(a) Because It Failed Section 410(b) Minimum Coverage Requirement (Paza Staffing Services v. Commissioner)
1 – The EOTJ Mailbag
2 – IRS Proposes Requiring ‘Parking Tax Only’ Organizations to File Form 990-T
3 – Life Extension Foundation Court Battle Ends — Live Long and Prosper
1 – Editor’s Notebook
2 – Upcoming Conferences – Save the Date
3 – Draft Form 990-T Instructions Provide Hints Regarding New Code Provisions 512(a)(6) and (a)(7)
4 – IRS Rules Trust’s Income Is Excludable under Section 115(1) Because the Income Derives from Exercise of Essential Governmental Function (PLR 201844001)
5 – IRS Rules, for Purposes of Computing UBTI and the Set-Aside under Section 512(a)(3)(E)(i), the Applicable Account Limit under Section 419A(c)(6) May Be Computed by Including Insurance Premiums for Medical Benefits as Qualified Direct Costs (PLR 201844005)
1 – Editor’s Notebook
2 – In the News (DAFs Reign Supreme)
3 – Bruce Hopkins Disappointed with Ninth Circuit
4 – Charitable Giving Provisions of the TCJA: Charitable Contributions and State Initiatives in High SALT States
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Recent Article of Interest
4 – NCSHA Compiles Directory of Qualified Funds for Opportunity Zone
5 – Foundation Granted Extension of Time to Make Election under Section 53.4942(a)-3(c)(2)(iv) (PLR 201831007)