Paul Streckfus, Editor
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Grant from a Private Foundation to a Supporting Organization to Support a Global Religion Journalism Project Will Constitute a Qualifying Distribution under § 4942(g)(1)(A) and Will Not Be a Taxable Expenditure under §§ 4945(d)(4) or (5) (PLR 201851003)
5 – Illinois Court Denies Property Tax Exemption to Hospice Care Center (Midwest Palliative Hospice and Care Center v. Beard)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – California Legislators May Attempt to Require Minimum Annual Distributions from DAFs
4 – Ellen Aprill On Liberal Suppression: Viewing Section 501(c)(3)’s Speech Restrictions In Their Tax Context
5 – IRS Rules Tax-Exempt Religious Residential Community Is a Religious Order per Rev. Proc. 91-20 and Its Members’ Subsistence Payments Are Not Wages Nor Subject to FICA and FUTA Tax (PLR 201904008)
1 – Editor’s Notebook
2 – Senator Grassley Seeks Answers from IRS re Nonprofit Hospitals
3 – The Curious Case of the ‘Parking Tax’ and the Ruby Slippers
4 – Professional Corporation Engaged in Practice of Medicine Denied (c)(3) Status (Denial 201904016)
1 – Editor’s Notebook
2 – Transcripts and Handouts from January 18, 2019 Meeting of the EO Committee of the ABA’s Tax Section
3 – National Council of Nonprofits Comments on Notice 2018-99 Providing Parking Guidance for Section 512(a)(7)
4 – How Depreciation Should Be Handled under Section 512(a)(7)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Current Complex Investment Issues (Transcript)
1 – Editor’s Notebook
2 – More in the News (Fiscal Sponsors, Donor-Advised Funds)
3 – How Politicians Use Nonprofits to Cloak Spending after Election Day
4 – Current Complex Investment Issues (Part 4)
1 – Today’s DC Bar Program Postponed
2 – In the News
3 – Current Complex Investment Issues (Part 3)
1 – Editor’s Notebook
2 – Current & Quotable
3 – Current Complex Investment Issues Outline (Part 2)
1 – Editor’s Notebook
2 – Clyburn Reintroduces Stop the Tax Hike on Charities and Places of Worship Act
3 – Current Complex Investment Issues Outline (Part 1)
1 – Editor’s Notebook
2 – Nominations Sought for Outstanding Nonprofit Lawyers Awards
3 – Accounting for Lawyers (NOT!): The Practical Ramifications of NEW Accounting Standards Update 2018-08 on Exempt Organizations
1 – Editor’s Notebook
2 – Outline for ‘Accounting for Lawyers (Not!)’
3 – Organization Engaged in Gymnastics Instruction Denied (c)(3) Status Based on Inurement and Private Benefit (Revocation 201902032)
1 – Editor’s Notebook
2 – National Taxpayer Advocate Releases 2018 Annual Report to Congress
3 – IRS Office of Chief Counsel Allegedly Promoted Improper Use of PLR Process to Enable Abusive Tax Scheme by Bank of America
1 – Editor’s Notebook
2 – In the News (Impact Investments)
3 – Latest Report on Next Week’s Annual Exempt Organizations Update
4 – Beyond Electioneering 101 (Part 2)
1 – Editor’s Notebook
2 – Beyond Electioneering 101 (Part 1)
1 – Editor’s Notebook
2 – Groups Urge New Tax Chairmen to Protect and Maintain Johnson Amendment
3 – Discussion Materials for “Beyond Electioneering 101”
1 – Editor’s Notebook
2 – Association Engaged in Social and Educational Activities Denied (c)(3) Status (Denial 201852020)
3 – Extension of Time Granted to Make Election under § 168(h)(6)(F)(ii) Not To Be Treated as a Tax-Exempt Controlled Entity (PLR 201901004)
4 – USOC’s Response to Grassley’s Letter of January 22, 2019
1 – Editor’s Notebook
2 – In the News
3 – Foundation Center and GuideStar Merge
4 – State Research Aid
5 – Extension of Time under Regs. § 301.9100-3 to Elect under Regs. § 53.4942(a)-3(c)(2)(iv) to Treat Excess Distribution Carryovers from Prior Tax Years as Current Distributions (PLR 201852012)
1 – Editor’s Notebook
2 – Identifying and Navigating Impermissible Private Benefit in Practice
3 – Scalise, Hice, Johnson, Lankford Reintroduce Free Speech Fairness Act
4 – Commentary on New Sections 512(a)(6) and 512(a)(7) (Part 4)
1 – Editor’s Notebook
2 – IRS Office of Chief Counsel Name Change Announced
3 – Commentary on Priority Guidance Plan and Section 4960 (Part 3)
1 – Editor’s Notebook
2 – In the News
3 – House Bill Would Repeal Sections 512(a)(6) and 512(a)(7)
4 – Wyden, Tester Reintroduce Bill Targeting ‘Dark Money’ in Politics
5 – Who’s Who in the New Congress and What to Expect (Part 2)