Paul Streckfus, Editor
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – EO Provisions in Taxpayer First Act of 2019
4 – Preliminary Program Schedule of May Meeting of ABA EO Committee
5 – Applicant Whose Primary Activity Is Collecting Membership Fees to Help Pay for Funeral Expenses of Members or Their Families Denied (c)(3) Status (Denial 201907008)
1 – Editor’s Notebook
2 – IRS Issues Snapshot on Section 4941 Self-Dealing
3 – Applicant Representing Independent Auto Service Shops Denied (c)(6) Exempt Status (Denial 201907007)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Key Lessons for Colleges and Universities from Operation Varsity Blues (McGuireWoods LLP)
4 – Seventh Circuit Blesses Tax Free Housing Payments To Clergy (Peter J. Reilly)
5 – Applicant Advocating for Adoption of Proposed Legislation Regarding Member Issues Denied (c)(3) Status (Denial 201908024)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – DC Bar Program Announcement
4 – Recent Article of Interest (“Fixing Philanthropy”)
5 – College Admissions Scandal Could Have IRS Consequences
6 – Organization’s Participation in Multiple Excess Benefit Transactions and Failure to Maintain Adequate Records Result in Revocation of (c)(3) Status (Revocation 201906012)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – EO Division Procedures for Expedited Handling of Determination Letter
4 – IRS Provides Guidance to TE/GE Employees Working Cases Involving Federally Declared Disasters
1 – Editor’s Notebook
2 – In the News
3 – Watchdog FACT Calls for IRS Probe of Outside Group Supporting Stacey Abrams
4 – Impact of New Partnership Regs on EOs
1 – Editor’s Notebook
2 – IRS Announces that Group Ruling Holders Will No Longer Receive Lists of Parent and Subsidiary Accounts from IRS
3 – EO Exam Director Maria Hooke Addresses Current Issues
4 – Targeting Higher Education Donors Goes Too Far
1 – Editor’s Notebook
2 – CalNonprofits Sponsors Bill for Transparency in Donor-Advised Funds
3 – The Promises and Perils of Using Big Data to Regulate Nonprofits
4 – Corporation Engaged in Maintenance of Commercial Shopping Center Denied (c)(4) Status Since Benefitting Business Owners (Denial 201907013)
1 – Another Tax Angle to College Admissions Scandal
2 – Tax Problems Loom in the College Admissions Scandal
3 – NACUBO Statement in Response to Senator Wyden’s College Admissions Scandal-Related Proposal
4 – AG Grewal: New Jersey Joins Montana Challenge to IRS Elimination of ‘Significant Contributor’ Reporting for Tax-Exempt Organizations
5 – NYSAG: Trump Foundation Assets Were Misused by Trumps
6 – IRS Rules Trustor’s Proposed Transfer of Nonvoting Interests in LLC to Charitable Lead Annuity Trust Will Not Constitute an Act of Self-Dealing Described in Section 4941(PLR 201907004)
1 – Quote of the Week
2 – Editor’s Notebook
3 – Seventh Circuit Upholds Section 107(2) as Constitutional (Gaylor v. Mnuchin)
1 – Editor’s Notebook
2 – In the News
3 – Program Announcement
4 – EO Division Director Margaret Von Lienen Addresses Current Issues (Part 2)
1 – EO Division Director Margaret Von Lienen Addresses Current Issues (Part 1)
2 – Organization of Insurance Agents Limited to a Segment of a Line of Business Denied (c)(6) Status (Denial 201906014)
1 – Editor’s Notebook
2 – In the News
3 – DC Bar Program Announcements
4 – Investing in a 21st Century Internal Revenue Service
5 – Organization Providing Death Benefits to Its Members Had Its (c)(3) Status Revoked (Revocation 201906011)
1 – The EOTJ Mailbag
2 – Current & Quotable
3 – EcoVest Wraps The Green Flag Around Tax Shelter
4 – Organization Seeking Accreditation for Its Members as Certified Medical Interpreters Loses Its (c)(3) Status (Revocation 201906010)
1 – The EOTJ Mailbag
2 – Current & Quotable
3 – Request that Grant Be Classified as an Unusual Grant under Sections 1.170A-9(f)(6)(ii) and 1.509(a)-3(c)(4) Denied (PLR 201850023)
4 – Social Club’s Exemption Revoked (Revocation 201906009)
5 – Five Democratic Senators Urge IRS Efforts Against Money Laundering and Financial Crimes
1 – Editor’s Notebook
2 – Excerpts from IRS Report to Congress on Private Tax-Exempt, Taxable, and Government-Owned Hospitals, May 2018
3 – Treasury Releases Policy Statement on the Tax Regulatory Process
4 – Comment on UBTI and Notice 2018-67
5 – Memo on Net Investment Income
1 – The EOTJ Mailbag
2 – In the News
3 – TE/GE Looking for a Few Good Men and Women
4 – ALI Program: Maximizing Nonprofit Impact: 501(c)(3) and 501(c)(4) Affiliations
5 – Religious Leaders Seek Repeal of Section 512(a)(7)
6 – Organization Revoked for Failure to Substantiate Any Exempt Activities (Revocation 201905008)
1 – Editor’s Notebook
2 – Cert Denied in Case Involving New Jersey Not Allowing Grants to Preserve Religious Buildings (Morris County Board of Chosen Freeholders)
3 – Applicant Held Not Exempt under Section 501(c)(5) as an Agricultural Organization (Denial 201905005)
1 – The EOTJ Mailbag
2 – Webinar: Tax Reform Impact on Employee Benefits of Tax-Exempt Organizations
3 – Article: This Is Our House! – The Tax Man Comes to College Sports
4 – Serving the Private Interests of Its Members Results in Denial of (c)(3) Status (Denial 201904015)
1 – Editor’s Notebook
2 – The Enfeebled IRS
3 – Comments of Council on Foundations re Section 512(a)(7)
4 – Trump Administration Alleges Lack of Standing by Montana in Its Suit Alleging that Treasury and IRS Violated the Administrative Procedure Act by Issuing Rev. Proc. 2018-38 (Bullock v. IRS)
1 – Editor’s Notebook
2 – The Trump Foundation and the Private Foundation Termination Tax
3 – IRS Issues Updated Procedures for Terrorism Screening of Exemption Applications
4 – Comments of Independent Sector on Notice 2018-99 and Parking