Paul Streckfus, Editor
1 – Sunita Lough to Become Next Deputy Commissioner This Fall
2 – August 1 IRS Webinar to Help Employers, Tax Pros Understand Payroll Taxes
3 – Article of Interest
4 – Letter Recommends IRS Modernize the VEBA Rules
5 – IRS Exempt Organizations Update and Discussion (Part 2)
1 – Editor’s Notebook
2 – In the News
3 – IRS Exempt Organizations Update and Discussion (Part 1)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Special Care for Special Dollars: Endowments and Restricted Funds
4 – Applicant Engaged in Real Estate Activities that Benefit Founder Denied (c)(3) Status (Denial 201929021)
1 – Editor’s Notebook
2 – How Best to Skirt PF/DAF Rules?
3 – AICPA Responds to Notice 2017-73 on DAFs
1 – Editor’s Notebook
2 – Charity Abroad: U.S. Donors’ Options for International Philanthropy
3 – Section 4960: A Practical Discussion on Employee Benefits and Deferred Compensation (Part 2)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Section 4960: A Practical Discussion on Employee Benefits and Deferred Compensation (Part 1)
1 – In the News
2 – More in the News
3 – Recent Article of Interest
4 – Representatives Beyer And Kelly Introduce Bipartisan Legislation To Encourage Charitable Giving
1 – Senators Grassley and Wyden Seek Information on Conservation Easement Appraiser
2 – Final Regs Issued on Notification Requirement of 501(c)(4) Organizations Per Section 506 of the Code
1 – Early Test of New IRS Chief Counsel’s Mettle
2 – Representatives Clyburn and Maloney Seek Members’ Support of Charity Bills
3 – Condominium Association Does Not Qualify as a Social Club under Section 501(c)(7) Based on Rev. Rul. 75-494 (Denial 201928016)
4 – Applicant Helping Minority and Women-Owned Businesses to Succeed Denied (c)(3) Status (Denial 201927022)
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – New York Attorney General James Files Lawsuit Against IRS
5 – Representatives Sherrill and Gottheimer Lead Bipartisan Resolution to Strike Down Treasury Department Regulations Aimed at SALT
6 – Suit May Not Be Brought for Failure to Disclose under Section 6104(d)
1 – Mortimer M. Caplin, July 11, 1916 – July 15, 2019
2 – Editor’s Notebook
3 – JCT Explains Impact of Proposed Legislation on Syndicated Conservation Easement Transactions
4 – IRS Rules Benefits to Members Precludes 501(c)(3) Status (Denial 201928015
1 – The EOTJ Mailbag
2 – In the News
3 – This Is Not a Joke
4 – Distribution of a Charitable Lead Annuity Trust’s Assets to a Foundation as a Result of a State Court Order Will Not Result in Gain or Loss (PLR 201928005)
5 – Section 172(b)(2) Requires Taxpayer to Use a Year-by-Year Net Operating Loss Absorption Computation to Determine the Charitable Contribution Carryover Adjustment under Section 170(d)(2)(B)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Nonprofit Governance: Who Should Be Watching? A Look at State, Federal and Dual Regulation
5 – ABA Submits Examples of Volunteers Providing Services to EOs with Respect to Section 4960
1 – Correction
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Two Senators Query IRS on Schedule B Disclosure Change
5 – Organization Providing Consulting Services to Nonprofit Organizations for a Fee Denied (c)(3) Status (Denial201925017)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Is the Federalist Society Mostly about Politics and, if so, Is It a (c)(3)?
4 – FFRF Accuses AFA of Improper Campaign Intervention
5 – Social Club’s Exemption under Section 501(c)(7) Revoked by IRS (Revocation 201927023)
1 – Employee Benefit Plans of Tax‑Exempt and Governmental Employers 2019
2 – International Philanthropy: Non-Tax Issues that Every EO Lawyer Needs to Know (Part 2)
1 – Editor’s Notebook
2 – List of Transcripts from May 10 EO Committee Meeting of the ABA’s Section of Taxation
3 – International Philanthropy: Non-Tax Issues that Every EO Lawyer Needs to Know
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Independent Sector Salutes Required Electronic Filing
4 – IRS Advice on International Grants Charities Make (INFO 2019-0007)
5 – IRS Advice on Section 501(c)(12) Cooperative Organizations (INFO 2019-0009)
6 – IRS Advice on Tax Treatment of Clergy (INFO 2019-0012)
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – IRS Reform Law Expands Mandatory Electronic Filing of Nonprofit Tax Returns
5 – Grassley, Wyden Press for Answers on Financial Relationships Between Opioid Manufacturers and Tax-Exempt Organizations
6 – Charitable Conservation Contributions: Potential for Abuse?
1 – Editor’s Notebook
2 – Freedom From Religion Foundation Won’t Take Clergy Housing Case to Supreme Court
3 – Clergy Housing Allowance Boondoggle Continues . . . for Now
4 – CREW Files Compliant against Independence and Freedom Network
1 – Editor’s Notebook
2 – President Trump ‘Jokes’ about Enforcing ‘Johnson Amendment’ Against His Opponents
3 – Proposed Regs on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities