1 – Editor’s Notebook
2 – Crocodile Tears and Schedule B Disclosure
3 – CFIF Supports Proposed Schedule B Regulations
Month: December 2019
EO Tax Journal 2019-251
1 – $100 Billion In Mormon Till Does Not Merit IRS Attention
2 – Applicant Denied Section 501(c)(8) Status Because Not Operating under the Lodge System Nor Having Activities that Accomplish Fraternal Purposes (Denial 201951012)
3 – IRS Rules that Prospective Grant an Unusual Grant per Treas. Reg. Section 1.509(a)-3(c)(4) (PLR 201952009)
EO Tax Journal 2019-250
1 – Editor’s Notebook
2 – Feedback on Taxpayer First Act Sought
3 – More on DAFs (Isn’t There Always?)
4 – Organization of Baseball Umpires Denied Exemption under Sections 501(c)(4), (c)(5), and (c)(6) (Denial 201951011)
5 – Applicant Operating a Soccer League Job Referral Service for Referees Denied (c)(3) Status (Denial 201951015)
EO Tax Journal 2019-249
1 – Current & Quotable
2 – Editor’s Notebook
3 – In the News
4 – Congress Repeals Nonprofit Parking Tax; Simplifies Private Foundation Tax; and Provides Special Treatment for Disaster Relief Donations
5 – Applicant Denied (c)(6) Status Based on Benefits to Members (Denial 201951010)
6 – Applicant Maintaining Common Areas of an Industrial Park for the Owners Denied (c)(4) Status (Denial 201951014)
EO Tax Journal 2019-248
1 – In the News
2 – IRS Continues Enforcement Efforts in Conservation Easement Cases Following Latest Tax Court Decision (IR-2019-213)
3 – AICPA Submits Comments on Forms 990 and 990-T
EO Tax Journal 2019-247
1 – The EOTJ Mailbag
2 – University of Texas School of Law and Philanthropy Southwest Announce Two Upcoming EO Programs
3 – DAFs in the News
4 – Hearing Scheduled for Proposed Schedule B Regs
5 – JMCFS Supports Proposed Schedule B Regulations
EO Tax Journal 2019-246
1 – In the News
2 – More on National Outreach Foundation’s Petition for Declaratory Judgment
EO Tax Journal 2019-245
1 – Current & Quotable
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Mormon Church in the News
5 – National Outreach Foundation Seeks Declaratory Judgment
EO Tax Journal 2019-244
1 – Editor’s Notebook
2 – In the News
3 – IRS Issues Proposed Regs to Code Sections 162, 164, and 170
EO Tax Journal 2019-243
1 – Editor’s Notebook
2 – IRS: Recent Legislation Requires Tax-Exempt Organizations to E-file Forms
3 – NASCO Opposes Proposed Schedule B Regulations
4 – Fourteen Democratic Senators Oppose Proposed Schedule Regulations
5 – Practitioners Pose Questions about New Electronic Form 1023
EO Tax Journal 2019-242
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Article of Interest
5 – Conservation Groups Urge Passage of the Charitable Conservation Easement Program Integrity Act of 2019
6 – Law Firms Address Whether Charities Can Weigh in On Impeachment Debate
EO Tax Journal 2019-241
1 – Editor’s Notebook
2 – Nineteen State AGs Oppose Proposed Schedule B Regs
3 – Eleven State AGs Support Proposed Schedule B Regs
EO Tax Journal 2019-240
1 – In the News
2 – Donald J. Trump Pays Court-Ordered $2 Million for Illegally Using Trump Foundation Funds
3 – Final Regs Address UBTI Issues for (c)(9)s and (c)(17)s
EO Tax Journal 2019-239
1 – Editor’s Notebook
2 – DAFs in the News
3 – IRAs and Charities (Part 2)
EO Tax Journal 2019-238
1 – Editor’s Notebook
2 – IRAs and Charities (Part 1)
3 – Scott, Grassley, Colleagues Introduce Expanded Bill on Opportunity Zone Reporting Requirements
EO Tax Journal 2019-237
1 – Editor’s Notebook
2 – Impact Investing in the News
3 – Senator Grassley Presses Memphis Hospital on Tax-Exempt Obligations
4 – Program Schedule of 56th Washington Non-Profit Legal & Tax Conference Released
5 – Outlines from ‘IRAs and Charities’ Session of the October 4 Meeting of the EO Committee of the ABA’s Tax Section
EO Tax Journal 2019-236
1 – Editor’s Notebook
2 – In the News
3 – Rep. Walker Introduces Legislation to Allow Low and Middle Income Taxpayers to Deduct Charitable Giving
4 – Auto Enthusiasts Denied (c)(7) Status (Denial 201948009)
EO Tax Journal 2019-235
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Upcoming EO Programs
4 – Updated Schedule for Annual TEGE Exempt Organizations Council Meeting
5 – Fiscal Sponsorship After 25 Years (Part 2)
EO Tax Journal 2019-234
1 – Editor’s Notebook
2 – Recent EO Developments
3 – Fiscal Sponsorship After 25 Years (Part 1)
EO Tax Journal 2019-233
1 – Editor’s Notebook
2 – EO Program This Week
3 – Current & Quotable
4 – NRA in the News
5 – Outline Prepared for ‘Fiscal Sponsorship after 25 Years’