Social Philanthropy and Program Related Investments (Part 2)
Month: August 2019
EO Tax Journal 2019-169
1 – Editor’s Notebook
2 – In the News
3 – Social Philanthropy and Program Related Investments (Part 1)
EO Tax Journal 2019-168
1 – Editor’s Notebook
2 – In the News
3 – NPQ Publishes List of Its DAF Articles
4 – Americans for Prosperity Foundation Seeks Cert re Mandated California Donor Disclosure
EO Tax Journal 2019-167
1 – The EOTJ Mailbag
2 – EO Program of Interest
3 – In the News
4 – IRS Denies Applicant Operating a Coffeehouse in a Commercial Manner (Denial 201934008)
EO Tax Journal 2019-166
1 – Editor’s Notebook
2 – Mayors Support Historic Preservation Easements under Section 170(h)
3 – Heritage Ohio Supports Historic Conservation Easements
4 – Bullock v. IRS and the Future of Tax Administrative Law
EO Tax Journal 2019-165
1 – Editor’s Notebook
2 – Representative Schneider Demands Answers from Ackerman McQueen on Allegations of NRA Wrongdoing
3 – Capitol Hill Update on Statutory and Regulatory Challenges and Opportunities (Part 2)
4 – IRS’s Response to Senator Grassley’s Questions re Nonprofit Hospitals
EO Tax Journal 2019-164
1 – The EOTJ Mailbag
2 – Program Announcement
3 – Article of Interest
4 – Capitol Hill Update on Statutory and Regulatory Challenges and Opportunities (Part 1)
EO Tax Journal 2019-163
1 – Editor’s Notebook
2 – Article of Interest
3 – Applicant Whose Activities Consist of Operating a Homeowners’ Association for Members Denied (c)(3) Status (Denial 201933013)
4 – Condominium Association Denied (c)(4) Status Based on Rev. Rul. 74-17 (Denial 201933015)
EO Tax Journal 2019-162
1 – Editor’s Notebook
2 – Articles of Interest
3 – Applicant Maintaining Common Areas of Medical Business Park for Members Denied (c)(4) Status (Denial 201933014)
EO Tax Journal 2019-161
1 – The EOTJ Mailbag
2 – Grover Norquist Writes Senate Finance Committee re Retroactive Changes
3 – Raising Revenue and Trimming Tax: A Nonprofit’s Guide to Corporate Sponsorships
4 – IRS Rules on Charitable Lead Annuity Trust Issues (PLR 201933007)
EO Tax Journal 2019-160
1 – Has NPQ Sacrificed Its Journalistic Independence?
2 – Association of Volleyball Refs Denied (c)(6) Exempt Status (Denial 201931010)
EO Tax Journal 2019-159
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Donor Advised ‘Dark Money’?
5 – Condominium Association Denied (c)(4) Status (Denial 201932016)
EO Tax Journal 2019-158
1 – Quote of the Month
2 – Editor’s Notebook
3 – Charity Care Spending By Hospitals Plunges
4 – Applicant Seeking Development of Young Professionals Working in the Public Sector Denied (c)(3) Status (Denial 201931012)
EO Tax Journal 2019-157
1 – Editor’s Notebook
2 – In the News
3 – Proposed Regulations Would Tax More Than Just College and University Endowments
4 – Applicant Denied (c)(3) Status Based on Being an ‘Action’ Organization under Section 1.501(c)(3)-1(c)(3) (Denial 201932017)
EO Tax Journal 2019-156
1 – Editor’s Notebook
2 – Applicant Denied (c)(6) Status Based on Focus on Members’ Businesses, Not Common Business Interests (Denial 201931009)
3 – Applicant Denied (c)(6) Status Based on Particular Services to Members, Not Improvement of General Business Conditions (Denial 201931013)
EO Tax Journal 2019-155
1 – Editor’s Notebook
2 – Full Text of Mayo Clinic v. United States
EO Tax Journal 2019-154
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – IRS & Treasury Regulatory Update (Part 2)
EO Tax Journal 2019-153
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – NRA In the News
4 – Mayo Clinic Scores Big Win Against IRS
5 – IRS & Treasury Regulatory Update (Part 1)
EO Tax Journal 2019-152
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – The Darkest Money in Washington: Business Groups Spend More on Advocacy and Consulting than Lobbying
4 – Applicant Fails to Show that It Qualifies for (c)(3) Status (Denial 201931011)
EO Tax Journal 2019-151
1 – Editor’s Notebook
2 – ABA’s EO Committee to Meet October 4 in San Francisco
3 – IRS Rules Trust Is Exercising an Essential Governmental Function, with Its Income Accruing to a State, and Hence Trust’s Income is Excludable from Gross Income under Section 115 (PLR 201930004)
4 – IRS Rules on Eligible Deferred Compensation Plan as Defined in Section 457(b) (PLR 201930009)
EO Tax Journal 2019-150
1 – Editor’s Notebook
2 – Donor Disclosure Rules for Nonprofit Tax Returns Overturned by Federal Court
3 – Senator Tester Hails Court Ruling Against Dark Money, Pushes for Permanent Action in Congress
4 – Tax Court Finds that Organization Engaged in Generating Sales Leads for a Business Does Not Qualify under Section 501(c)(3) (Giving Hearts, Inc. v. Commissioner)
EO Tax Journal 2019-149
1 – Editor’s Notebook
2 – Tammy Ripperda to Become TE/GE Commissioner
3 – Comments of the Alliance for Charitable Reform on Notice 2019-9
4 – Comments of Capitol Tax Partners on Notice 2019-9
5 – Comments of Association for Advanced Life Underwriting on Notice 2019-9
6 – Comments of Daniel Shefter on Notice 2019-9
7 – Comments of Ivins, Phillips & Barker on Notice 2019-9
8 – Comments of Covington & Burling on Notice 2019-9
EO Tax Journal 2019-148
1 – Editor’s Notebook
2 – Federal Court Sides with New Jersey, Montana in Challenge to IRS’s Decision to Eliminate ‘Dark Money’ Donor Reporting Requirement
3 – Court Holds Rev. Proc. 2018-38 Unlawful; IRS Must Follow Proper Notice-and-Comment Procedures
4 – IRS Rules that Termination of Charitable Lead Annuity Trust Will Not Result in Imposition of Section 507(c) Termination Tax (PLR201930017)