Paul Streckfus, Editor
1 – Correction
2 – Editor’s Notebook
3 – Upcoming EO Programs
4 – Illegality in the News and at ABA Meeting
5 – Outline Prepared for Panel Discussion at the January 31, 2020, Meeting of the EO Committee of the ABA’s Tax Section, titled: “Up in Smoke: Marijuana, Tax-Exempt Organizations and the Criminality Doctrine”
1 – Upcoming EO Programs
2 – In the News
3 – IRS Outlines New Tax Law Effect on Tax-Exempt Organizations
4 – Grassley, Wyden Continue Pressing Syndicated Conservation Easement Promoter
5 – Recent Legislation Provides Additional Tax Relief to Hurricane Victims
6 – Applicant Whose Primary Activity Is Planning and Hosting Fine Dining Social Events for Members Denied (c)(3) Status (Denial 202004015)
1 – In the News
2 – Recent Article of Interest
3 – 1969 Tax Act Blessed DAFs – and Now the Chickens Have Come Home to Roost
4 – Center for Responsive Politics’ Report Includes Focus on Dark Money and the IRS
5 – Applicant Engaged in Operation of an Automobile Repair and Service Shop Denied (c)(3) Status (Denial 202004011)
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Redesigned IRS e-News Subscriptions
5 – Applicant Providing Facility for a Fee and Serving Private Interests Denied (c)(3) Status (Denial 202004012)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Refunds for Nonprofit Parking Tax Not Simple under New IRS Guidance
4 – Multiple and Repeated Instances of Inurement Mandate Organization’s Revocation (Revocation 202001022)
5 – Comments of Church Alliance on Proposed Section 6033 Regs
1 – Correction
2 – In the News
3 – Editor’s Notebook
4 – Janine Cook and Elinor Ramey Responses to Questions at EO Council Gathering
1 – Editor’s Notebook
2 – IRS Tells How To Claim a Refund or Credit of UBIT or Adjust Form 990-T for Repealed Parking Tax
3 – Announcement of EO Legal Position
4 – Trump’s Inaugural Committee Being Sued by AG for Personally Benefitting Trump Family
5 – More Letters on Proposed Schedule B Regs
A – Comments of 20 State Attorneys General
B – Comments of the Center for Freedom and Prosperity
C – Comments of Citizens for Responsibility and Ethics in Washington
D – Comments of Americans for Tax Reform
1 – Editor’s Notebook
2 – Margaret Von Lienen’s Responses to Questions at EO Council Gathering
1 – In the News
2 – Editor’s Notebook
3 – DOJ Files Appeal Brief in Mayo Clinic Case
1 – Opportunity Zones in the News
2 – Ellen Aprill Looks at Section 4941 in Recent Article
3 – Attorney General James Announces Settlement with PayPal Charitable Giving Fund, Inc. to Ensure Transparency in Charitable Donations
4 – Groups Seek FEC Commissioners Who Will Enforce Election Laws
5 – Campaign Legal Center Wary of ‘Dysfunctional’ FEC Commissioners
6 – Organization that Engaged in Multiple and Repeated Private Benefit and Inurement Transactions under Section 4958 Had Its Exemption Revoked (Revocation 202001023)
1 – In the News
2 – Editor’s Notebook
3 – Senator Grassley on Tax Oversight, Including Syndicated Conservation Easements
4 – Prepared Comments of the TEGE EO Council for Yesterday’s Taxpayer First Act Forum
1 – Editor’s Notebook
2 – Upcoming EO Program
3 – TIGTA Faults IRS for Failures to Police Form 8976 for (c)(4) Organizations
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Senator Grassley’s Statement on the Passing of Chris Allen
4 – Clinton Foundation in the News
5 – Court Holds Nonbelief Relief Has No Standing to Bring Suit Challenging Church Exemption from Filing Form 990
6 – FFRF to Continue Challenging Church Tax Benefits
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Wyden Statement on IRS Failure to Oversee Politically-Active Nonprofits
4 – EO Committee to Meet January 31 in Florida
5 – IRS Holds that e Game of Standard Flash Does Not Qualify as a Bingo Game within the Meaning of Section 513(f) (TAM 202002010)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Representatives Neal and Lewis Call on IRS to Issue Refund Guidance to Tax-Exempt Organizations Penalized by Harmful GOP Tax Law
4 – Annual Inflation and Mileage Update 2020
5 – IRS Issues Standard Mileage Rates for 2020
6 – Applicant Providing Particular Services to Members Denied (c)(6) Status (Denial 201944014)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – EO Regulation Largely a Blip at IRS
4 – National Taxpayer Advocate Delivers Annual Report to Congress: Focuses on Taxpayer First Act Implementation, Taxpayer Service, and IRS Funding
5 – Study #4 – Study of the Extent to Which the IRS Continues to Erroneously Approve Form 1023-EZ Applications
1 – Quote of the Week
2 – Editor’s Notebook
3 – Year-End Tax Law Simplifies Tax Rate on Net Investment Income for Private Foundations
4 – Judge Fails to Follow His Own Deadline in Nonbelief Relief Case
1 – The EOTJ Mailbag
2 – Attorneys Seek Selection of Commissioners of the FEC
3 – Applicant that Distributes Its Income to a Non-Exempt Foreign Organization Denied Section 501(c)(2) Status (Denial 202001027)
4 – Motorcyclists Having Fun Not Enough for Continuing (c)(3) Status (Revocation 202001018)
1 – The EOTJ Mailbag
2 – DAFs in the News
3 – Annual Revenue Procedures Released
4 – OIRA and Treasury Seek Comments on Current EO Forms
1 – In the News
2 – The EOTJ Mailbag
3 – Margaret Von Lienen Responds to Electronic Form 1023 Processing Questions
4 – More On The Mormon Ensigngate
5 – FFRF Complains to IRS about Church’s Politicking