1 – Editor’s Notebook
2 – Newly-Released Annual Revenue Procedures
3 – JCT Explanation of EO Provisions in Tax Act
Month: December 2018
EO Tax Journal 2018-250
1 – ABA’s EO Committee to Meet January 18 in New Orleans
2 – University of Michigan Submits Comments on Notice 2018-67 re Calculating UBTI under Section 512(a)(6)
EO Tax Journal 2018-249
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Questions Presented to Margaret Von Lienen for Her Comments
5 – Latest Report from the EO Director (Part 2)
EO Tax Journal 2018-248
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Latest Report from the EO Director (Part 1)
4 – TEGE Jobs Posting
EO Tax Journal 2018-247
1 – Quote of the Week
2 – Weekend Reading and Shutdown Status
3 – The EOTJ Mailbag
4 – Even Better Than ‘It’s a Wonderful Life’
5 – Editor’s Notebook
6 – New Guidance for Nonprofits and the Tax on Parking and Public Transit Benefits
7 – Fidelity Charitable Sued for Allegedly Mishandling Sale of Donated Stock
EO Tax Journal 2018-246
1 – Trump Foundation Expected To Be Dissolved
2 – Senator Wyden Seeks Information about Alleged Financial Mismanagement at the U.S. Pain Foundation
EO Tax Journal 2018-245
1 – EO Practice Opportunity
2 – 109 Groups Strongly Oppose Any Weakening of Johnson Amendment
3 – ASAE Concerned about Treatment under Section 4960 of Amounts Payable under Section 457(f) Deferred Compensation Plans
4 – Proposed Transaction Will Satisfy the Self-Dealing Exception of Section 53.4941(d)-1(b)(3) (PLR 201850012)
EO Tax Journal 2018-244
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News (A Holy Mess)
4 – DC Bar Program Announcement
5 – Groups Oppose Weakening of ‘Johnson Amendment’
6 – Prepared House Oversight Testimony of Professor Philip Hackney
EO Tax Journal 2018-243
1 – In the News
2 – The Gong Show Comes to Washington
3 – Rep. Price Introduces Legislation to Overturn Controversial ‘Dark Money’ Rule
4 – NAFCU Urges Fix to Grandfathering of Nonprofit Executive Compensation Retirement Plans
5 – Applicant Operating Solely to Grow, Harvest, and Sell Crops Denied (c)(5) Status (Denial 201849012)
6 – Business Association Denied (c)(7) as Social Club (Denial 201848017)
EO Tax Journal 2018-242
1 – In the News (DAF Articles)
2 – Senate Votes to Reject Rev. Proc. 2018-39
3 – Hatch Condemns Senate Action Threatening Taxpayer Privacy
4 – Wyden on Vote to Overturn Treasury’s Pro-Dark Money Rule
5 – McConnell Opposes Schedule B Disclosure
6 – Senate Republicans Provide Talking Points
7 – Comments of California Lawyers Association on Notice 2018-67
EO Tax Journal 2018-241
1 – The EOTJ Mailbag
2 – In the News
3 – Could Parking Tax Be Repealed in Time for Christmas?
4 – University of Notre Dame Comments on Application of Section 512(c)(6) to UBTI Generated from Investments in Partnerships.
5 – Securities Industry Submits Comments on Notice 2018-67 and Section 512(a)(6)
EO Tax Journal 2018-240
1 – Initial Observations on Parking Tax Notices
2 – Treasury Issues Guidance on Parking Provided by Tax-Exempt Organizations and Other Employers
3 – IRS News Release on Parking Guidance
4 – IRS Notice 2018-99 on Sections 274(a)(4) and 512(a)(7)
5 – IRS Notice 2018-100 on Relief from Additions to Tax
EO Tax Journal 2018-239
1 – Editor’s Notebook
2 – Possible December 12 Hearing on Clinton, Trump Foundations
3 – DOJ Cracks Down on Pharmaceutical Company Using Foundation as Illegal Conduit
4 – IRS issues Favorable UBIT and Chapter 42 Rulings to DPs, Foundation, and Trust during Estate Administration (PLR 201849009)
EO Tax Journal 2018-238
1 – Editor’s Notebook
2 – UMass Finds Use of Six-Digit NAICS Codes Problematic
3 – NASC Asks Whether State and Local Governments Are Subject to UBIT and, If So, Impact on Employer Provided Parking
4 – CPA Firm Asks Re Investments in Pass-Through Entities
5 – Emory University Provides IRS with Recommendations re Notice 2018-67
6 – Baker & Hostetler Submits Comments on Notice 2018-67
7 – National Council of Nonprofits Submits Comments on Notice 2018-67
EO Tax Journal 2018-237
1 – In the News
2 – ABA Tax Section Submits Comments in Response to Notice 2018-67
EO Tax Journal 2018-236
1 – Program Rescheduled
2 – In the News
3 – Groom Law Group Submits Notice 2018-67 Comments
4 – Morgan Lewis Submits Comments on Calculation of UBTI under Section 512(a)(6)
EO Tax Journal 2018-235
1 – Program Postponement
2 – The EOTJ Mailbag (DAF Debate)
3 – NAFCU Seeks Grandfathering of Nonprofit Executive Compensation Retirement Plans
4 – Contributed Shares of Stock of Corporation Indirectly Contributed by Taxpayers to Private Foundation Constitute ‘Qualified Appreciated Stock’ within the Meaning of § 170(e)(5)(B) of the Code (PLR 201848005)
EO Tax Journal 2018-234
1 – In the News
2 – Article on Churches as Economic Players (With Lots of Tax Breaks)
3 – NACUBO Submits Comments on §512(a)(6) in Response to Notice 2018-67