1 – Editor’s Notebook
2 – Article of Interest
3 – Western EO Conference To Be Held December 5-6 in Los Angeles
4 – Charitable Gifts of Private Fund Interests (Part 3)
Month: October 2019
EO Tax Journal 2019-212
1 – Editor’s Notebook
2 – A Tax Lesson for Election Law
3 – Upcoming EO Programs
4 – Charitable Gifts of Private Fund Interests (Part 2)
EO Tax Journal 2019-211
1 – Editor’s Notebook
2 – Current and Quotable
3 – Charitable Gifts of Private Fund Interests (Part 1)
EO Tax Journal 2019-210
1 – Editor’s Notebook
2 – ‘Fiscal Sponsorship: 6 Ways to Do It Right’
3 – Governor Cuomo Signs Legislation Restricting Nonprofit Corporations from Endorsing or Opposing Any Political
4 – Charitable Gifts of Private Fund Interests
5 – Excessive Gross Receipts from Non-Members Result in 501(c)(7) Denial (PLR 201943025)
EO Tax Journal 2019-209
1 – Editor’s Notebook
2 – In the News
3 – Senator Grassley’s Remarks on Repealing the SALT Tax
4 – GAO Reports on Charity Tax Abuse
EO Tax Journal 2019-208
1 – Quotes of the Week
2 – Editor’s Notebook
3 – Wyden: Senate Dems Will Force Vote To Restore Homeowners’ Ability To Work Around GOP Tax Law’s SALT Caps
4 – Wyden Statement on Senate Floor on Overturning Trump Administration’s SALT Regulations
5 – Outline: Evolution of Guidance and Best Practices for Qualified Transportation Fringe Expenses under Section 512(a)(7)
EO Tax Journal 2019-207
1 – Editor’s Notebook
2 – New York Attorney General Announces Second Annual International Charity Fraud Awareness Week
3 – News from the IRS and Treasury (Part 2)
EO Tax Journal 2019-206
1 – Editor’s Notebook
2 – IRS Launches International Charity Fraud Awareness Week
3 – News from the IRS and Treasury (Part 1)
EO Tax Journal 2019-205
1 – Editor’s Notebook
2 – Senator Graham: State-Based Charities Created Prior to TCJA At Risk
3 – Senator Grassley Presses UVA Medical Center on Tax-Exempt Obligations
EO Tax Journal 2019-204
1 – Fourth Quote of the Week
2 – Elijah Cummings, 1951-2019
3 – Article of Interest
4 – Upcoming EO Tax Program
5 – Group Asks IRS to Provide Guidance for Easement Donors and to Temper Audits
6 – Democrats Want IRS Investigation of NRA
EO Tax Journal 2019-202
1 – Third Quote of the Week
2 – Editor’s Notebook
3 – Benefit to Member Businesses and Commercial Operation Results in Denial under Section 501(c)(3) (Denial 201941029)
4 – Applicant Providing Services to Members Denied (c)(6) Status (Denial 201941025)
EO Tax Journal 2019-201
1 – Second Quote of the Week
2 – Editor’s Notebook
3 – Social Club Providing Death Benefits to Members Denied (c)(7) Status (Denial 201941026)
4 – Applicant Paying Death Benefits to Active and Retired Members Who Have Died from Any Cause Denied (c)(3) Status (Denial 201941027)
EO Tax Journal 2019-200
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – In the News
5 – Grassley: Don’t Weaponize IRS for Left’s Political NRA Probe
6 – U.S. Chamber of Commerce Applauds Schedule B Proposed Regs
7 – Applicant Selling Marijuana Denied (c)(4) Status (Denial 201941028)
EO Tax Journal 2019-199
1 – Editor’s Notebook
2 – NPQ Hosts a Conversation with Fidelity Charitable
3 – IRS Tax Tip: Taxpayers Who Donate to Charity Should Check Out These Resources
4 – Article of Interest (Foreign Corruption of the Political Process Through Social Welfare Organizations)
5 – Applicant Providing Financial Assistance to Patients Using Medical Marijuana Denied (c)(3) Status (Denial 201940008)
EO Tax Journal 2019-198
1 – Editor’s Notebook
2 – EO Excerpts from 2019-2020 Priority Guidance Plan
3 – Montana Governor Supports Schedule B Reporting
4 – NYAG: Suit Seeking Rev. Proc. 2018-38 Background Materials Not Affected by Proposed Regs
5 – Applicant’s Failure to Respond to IRS’s Requests for Documentation Resulted in (c)(3) Denial (Denial 201940010)
EO Tax Journal 2019-197
1 – Editor’s Notebook
2 – In the News
3 – U.S. District Court Strikes Down New York Ethics Law Mandating Publicly Reporting Donors to (c)(3)s and (c)(4)s
EO Tax Journal 2019-196
1 – Editor’s Notebook
2 – In the News
3 – EO Updates from the ABA Tax Section Meeting
4 – Upcoming Programs
5 – IRS to Appeal Mayo Clinic Loss
6 – GAO Releases Report on Abusive Schemes Involving EOs
7 – Applicant Denied 501(c)(6) Status Based on Primarily Providing Management Consulting Services to Members for a Fee (Denial 201940009)
EO Tax Journal 2019-195
1 – Editor’s Notebook
2 – Attorney General James Sues NYCharities.org for Missing Funds
3 – Excerpts from NYSBA Report on Proposed Section 4968 Regs
EO Tax Journal 2019-194
1 – Editor’s Notebook
2 – Charitable Tax Reform For the 21st Century
3 – Written Materials for News from the IRS and Treasury
4 – NACUBO Submits Comments on Section 4968
EO Tax Journal 2019-193
1 – Quote of the Week
2 – Editor’s Notebook
3 – Senators Schumer and Wyden Seek IRS Investigation of NRA
4 – EO Examination Issues (Part 3)
EO Tax Journal 2019-192
1 – IRS: Overvalued Conservation Easements an Enforcement Priority
2 – EO Examination Issues (Part 2)
EO Tax Journal 2019-191
1 – Editor’s Notebook
2 – List of Transcripts of June 28, 2019 Program of TEGE Exempt Organizations Council
3 – GOP Ex-Lawmaker Demands IRS Audit of Liberal ‘Charities,’ including Planned Parenthood
4 – EO Examination Issues (Part 1)