1 – Editor’s Notebook
2 – No to FAP? Will the IRS Act?
3 – News in the News: Current Issues in Nonprofit Journalism (Part 2)
Month: June 2019
EO Tax Journal 2019-125
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Agenda for ABA’s Charitable Planning and Organizations Group’s Meeting with Treasury Released
4 – News in the News: Current Issues in Nonprofit Journalism (Part 1)
EO Tax Journal 2019-124
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – IRS Files Answering Brief in KASMA Case in Tax Court
EO Tax Journal 2019-123
1 – Editor’s Notebook
2 – Soccer Refs Join Baseball Umpires in Getting Denied by IRS (Denial 201924019)
3 – KASMA Files Answering Brief in Tax Court
EO Tax Journal 2019-122
1 – Editor’s Notebook
2 – TAS Will Continue to Advocate for Counsel to Disclose Emailed Advice
3 – Alliance for Charitable Reform Seeks Clarification of Section 4960
4 – Council on Foundations Supports Repeal of Section 512(a)(7)
5 – Independent Sector Also Supports Repeal of Section 512(a)(7)
EO Tax Journal 2019-121
1 – Editor’s Notebook
2 – Latest National Taxpayer Advocate Report Continues to Find Weak EO Oversight by the IRS
3 – Prepared Testimony of Emory University on TCJA
4 – Prepared Testimony of Harc, Inc. on TCJA
5 – Prepared Testimony of OU’s Nathan Diament on TCJA
EO Tax Journal 2019-120
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News (Newman’s Own)
4 – Prepared Testimony of ASAE’s John H. Graham IV
5 – Prepared Testimony of NCN’s David Thompson
EO Tax Journal 2019-119
1 – Editor’s Notebook
2 – In the News
3 – Understanding and Addressing Impermissible Private Benefit in the Era of Modern Philanthropy (Part 2)
EO Tax Journal 2019-118
1 – Editor’s Notebook
2 – List of Witnesses Released for Wednesday’s EO Hearing
3 – Maloney, Clyburn Introduce Nonprofit Relief Act of 2019
4 – Understanding and Addressing Impermissible Private Benefit in the Era of Modern Philanthropy (Part 1)
EO Tax Journal 2019-117
1 – Editor’s Notebook
2 – NACUBO Opposes Wyden Bill
3 – JCT Provides Overview of Section 512(a)(7) Prior to June 19 Hearing
EO Tax Journal 2019-116
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Chairman Lewis Announces Oversight Subcommittee Hearing on Ending the TCJA Tax on Houses of Worship, Charities, and Nonprofits
4 – Tax Court Petition Filed by eSponsor Now, Inc.
EO Tax Journal 2019-115
1 – Editor’s Notebook
2 – Final Regulations on Charitable Contributions and State and Local Tax Credits (IR-2019-109)
3 – Treasury Issues Final Regulations on Charitable Contributions and State and Local Tax Credits
4 – Guidance Providing a Safe Harbor under Section 164 for Certain Individuals Who Make a Payment to or for the Use of an Entity Described in Section 170(c) in Return for a State or Local Tax Credit (Notice 2019-12)
5 – Former House Staffer Seeks Advice on Aggregating Qualifying Partnership Interests per Notice 2018-67
6 – Council of Michigan Foundations Comments on Section 4960 and Notice 2019-09
EO Tax Journal 2019-114
1 – Editor’s Notebook
2 – Fairbairn Vs. Fidelity: The Lawsuit That Reflects Rising Concerns About The DAF Boom
3 – Senators Grassley and Wyden Press Subjects in Easement Investigation
4 – TIGTA Recommends that TE/GE Division Complete a Section 4960 Compliance Strategy
EO Tax Journal 2019-113
1 – The EOTJ Mailbag
2 – Best Out-of-Office Email Message I’ve Seen
3 – In the News
4 – Applicant Formed to Assist a Family’s Orphaned Children Denied (c)(3) Status (Denial 201923026)
5 – Tax Court Petition Filed by American Medical Missionary Care, Inc.
EO Tax Journal 2019-112
1 – The EOTJ Mailbag
2 – PGP Recommendations of ABA’s EO Committee
3 – PGP Recommendations of AICPA’s EO Tax Panel
4 – More Commentary on Section 4960 Tax on Executive Compensation by University of Oregon AGC
EO Tax Journal 2019-111
1 – The EOTJ Mailbag
2 – More on Section 4960 Tax on Executive Compensation
3 – Wyden Bill Would End Tax Breaks for Donations to Influence College Admissions (Press Release)
4 – Text of the College Admissions Fairness Act (S. 1732)
5 – Report Finds Using Non-Refundable 25% Charitable Giving Tax Credit to Non-Itemizers Has Largest Positive Impact among Five Proposals
EO Tax Journal 2019-110
1 – Editor’s Notebook
2 – In the News
3 – Form 990-T Fiscal Year 2017 Corporate Filers Apply Blended Rate to Unrelated Business Taxable Income (UBTI) for Entire Taxable Year
4 – Applicant Providing Homeowners with Assistance Denied Based on a Number of Factors (Denial 201921019)
EO Tax Journal 2019-109
1 – Editor’s Notebook
2 – In the News
3 – Upcoming EO Tax Program
4 – Update on Developments Under the 2017 Tax Act (Part 2)
EO Tax Journal 2019-108
1 – Editor’s Notebook
2 – In the News
3 – Update on Developments Under the 2017 Tax Act (Part 1)
4 – Association Concerned about Reach of Section 4960
EO Tax Journal 2019-107
1 – Quote of the Week
2 – Editor’s Notebook
3 – Upcoming EO Program
4 – Association of Property Owners Denied (c)(4) Status (Denial 201922039)