Paul Streckfus, Editor
1 – Holiday Notice
2 – In the News
3 – Phony PACs Disguised as Charities Probably Escape IRS Notice
4 – Charitable Interests Passing to a Foundation under the Terms of a Trust, Prior to a Qualified Reformation, Are “Reformable Interests” under § 2055(e)(3)(C) (PLR 201947007)
1 – Editor’s Notebook
2 – What Is a Stiftung?
3 – Lifetime Annuity to Founder’s Wife Precludes (c)(3) Status (Denial 201947020)
1 – Current & Quotable
2 – Comments of AICPA on Section 512(a)(6) and Notice 2018-67
1 – Schedule for Annual TEGE Exempt Organizations Council Meeting
2 – Comments of Americans for Prosperity on Schedule B Proposed Regs
1 – Editor’s Notebook
2 – A Deep Dive into EO Tax Law and Practice
3 – Comments on Schedule B Proposed Regulations
A – End Citizens United Action Fund
B – National Federation of Independent Business
C – Institute for Free Speech
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Questions Directed to EO Division Director Margaret Von Lienen and Senior Technical Advisor Tim Berger at the November 18 Exempt Organizations Update and Discussion held by the TEGE Exempt Organizations Council
4 – Exempt Organization ‘Statistics’
5 – Questions Directed to Janine Cook, Deputy Associate Chief Counsel (EEE), and Elinor Ramey, Treasury Office of Tax Policy, at the November 18 Exempt Organizations Update and Discussion held by the TEGE Exempt Organizations Council
1 – Quote of the Week
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Margaret Von Lienen’s Response to Questions about the New Electronic Form 1023
5 – Applicant Providing Particular Services to Members Denied (c)(6) Status (Denial 201945028)
6 – Applicant Arranging Employment for Members Denied (c)(3) Status (Denial 201945029)
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – UBIT Coalition Seeks Repeal of Section 512(a)(7)
4 – EO Division Releases Two New Snapshots
1 – Editor’s Notebook
2 – EO Committee to Meet January 31 in Florida
3 – NABL Seeks Lower User Fees for Bond Rulings
4 – Applicant Providing Software Denied (c)(3) Status (Denial 201944016)
1 – Editor’s Notebook
2 – Current Developments: Guidance Under the 2017 Tax Act and Beyond (Part 2)
3 – Comments of University of Notre Dame on Section 4968 Proposed Regs
1 – Editor’s Notebook
2 – IRS Increases Enforcement Action on Syndicated Conservation Easements (IR-2019-182)
3 – Current Developments: Guidance Under the 2017 Tax Act and Beyond (Part 1)
1 – Editor’s Notebook
2 – Materials Prepared for ABA Panel Titled: “Guidance under the 2017 Tax Act and Beyond”
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Trump’s Charity Woes Are Uncommon, If Not Unprecedented, and Could Get More Costly
4 – Charity Groups Support 1.39% Foundation Excise Tax
5 – Billionaires Keep Benefiting From a Tax Break to Help the Poor. Now, Congress Wants to Investigate
6 – Rental and Maintenance of Applicant’s Facility, Which Is Owned by Its Members, Results in (c)(3) Denial (Denial 201944015)
1 – Quote of the Week
2 – In the News
3 – New York City Bar Presented ‘Hot Topics in Not-For-Profit Law’
4 – New York Attorney General Secures Court Order Against Donald J. Trump, Trump Children, and Trump Foundation
5 – Comments on Proposed Non-Disclosure Regulations
A – Comments of Montana Governor Steve Bullock
B – Comments of CPA Karl Strube
C – Comments of Nevada Policy Research Institute
D – Comments of PAC Outsourcing
6 – Hospital Sold to For-Profit Entity No Longer Exempt (Revocation 201944012)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Comments on Proposed Section 4968 Regs
A – Comments of Emory University
B – Comments of TIAA
C – Comments of Berea College
D – Comments of Kirton McConkie
1 – Editor’s Notebook
2 – CRS Report: Charitable Conservation Contributions: Potential for Abuse?
3 – In the Trenches with Tax Reform – Latest Developments (Part 2)
1 – Editor’s Notebook
2 – In Historic Shift, The Salt Lake Tribune Gets IRS Approval to Become a Nonprofit
3 – In the Trenches with Tax Reform – Latest Developments (Part 1)
1 – Editor’s Notebook
2 – Senators Gardner, Peters Introduce Legislation to Encourage Rural & Urban Investment
3 – DAF Sponsor Revoked per Notice 2004-30 (PLR 201944017)
4 – Comments of Morgan, Lewis & Bockius on Proposed Section 4968 Regs
5 – Comments of 40 Colleges and Universities on Proposed Section 4968 Regs
1 – Editor’s Notebook
2 – Senator Grassley to IRS on NRA — Fight Crime Someplace Else
3 – Analysis of Application of the BEAT Gross Receipts Threshold to Exempt Organizations
4 – Applicant Providing For-Profit Medical Companies with Medical, Managerial, and Administrative Services Denied (c)(3) Status (Denial 201940011)