Paul Streckfus, Editor
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – GAO in the News
4 – Treasury and IRS Announce National Taxpayer Advocate Appointment
5 – Up in Smoke: Marijuana, Tax-Exempt Organizations and the Criminality Doctrine (Part 1)
6 – Prepared Outline for: Up in Smoke: Marijuana, Tax-Exempt Organizations and the Criminality Doctrine
1 – The EOTJ Mailbag
2 – New York Officials Announce Sentencing in Straw Donation Scheme
3 – Current Article of Interest (Fundamental Public Policy for Churches)
4 – Annual Institute on Not-for-Profit Law: New Frontiers in Nonprofit Law
5 – Land Trust Alliance Statement on Updated IRS Data Regarding Abusive Conservation Easement Tax Shelters
6 – IRS Letter to Senators Grassley and Wyden re Syndicated Conservation Easements
1 – In the News
2 – Editor’s Notebook
3 – Wealth Disparity and Donor-Advised Funds
4 – Institute Seeks Withdrawal of Section 5 of Notice 2017-73, “Preventing Attempts to Use a DAF to Avoid ‘Public Support’ Limitations”
1 – Editor’s Notebook
2 – In the News
3 – AICPA Comments on Section 4960 and Notice 2019-09 re Excess Remuneration Tax
1 – Editor’s Notebook
2 – Stats and Links Handout Provided by EO Director Margaret Von Lienen
3 – JCT Pokes Holes in Proposed Syndicated Conservation Easements Legislation
4 – Applicant Denied (c)(6) Status Because Its Activities Not Primarily Directed to the Improvement of Business Conditions of One or More Lines of Business (Denial 202008009)
1 – The EOTJ Mailbag
2 – TEGE EO Council Annual Meeting in Progress
3 – NTU: Due to Growing Concerns, Congress Should Take a Fresh Look at the Merits of the Credit Union Tax Exemption
4 – Applicant Furnishing Particular Information and Specialized Individual Services in the Form of Business Leads and Referrals to Individual Members Denied (c)(6) Status (Denial 202007021)
1 – The EOTJ Mailbag
2 – In the News
3 – EO Employment Opportunity
4 – Applicant Operating a Coffee Shop/Bakery in a Commercial Manner in a Retail Space Open to the Public Denied (c)(3) Status (Denial 202007019)
1 – The EOTJ Mailbag
2 – In the News
3 – Philanthropy Prognostications
4 – News from the IRS and Treasury (Part 3)
1 – The EOTJ Mailbag
2 – Current & Quotable
3 – News from the IRS and Treasury (Part 2)
4 – EO Employment Opportunities
1 – Editor’s Notebook
2 – In the News
3 – Georgia Seeks to Avoid Excise Tax on Highest-Paid Coaches
4 – Rep. Norton Introduces Bill to Increase Transparency in 501(c)(4) Organizations
5 – EO Committee Meeting Introduction
6 – News from the IRS and Treasury (Part 1)
1 – Current & Quotable
2 – Editor’s Notebook
3 – Job Opportunity
4 – Highlights of GAO Report on Campaign Finance
5 – IRS Portion of GAO Report on Campaign Finance
1 – In the News
2 – Seeking Nominations for the 2020 Outstanding Nonprofit Lawyer Awards
3 – ‘Dark Money’ Groups Steering Millions to Super PACs in 2020 Elections
4 – NAFCU Writes House Ways and Means Members to Support Continuing Tax Exemption for Credit Unions
5 – Comment Period Closed for Latest SALT Cap Deduction Regs
6 – Comments of the Catholic Bishops on Proposed SALT Regs
1 – Editor’s Notebook
2 – In the News
3 – Upcoming EO Programs
4 – Letter from the Editor (to the Tax Court)
5 – Written Materials for News from the IRS and Treasury
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Catholic Church in the News
4 – DAF Article of Interest
5 – IRS PLR on Nonprofit and PAC Raises Concerns
6 – Bankers Continue to Complain about Tax-Exempt Credit Unions
7 – Response of the Credit Unions to Bankers’ Complaint
1 – In the News
2 – Recent Article of Interest
3 – Rep. Schneider Releases Report Detailing NRA’s Self-Dealing, Abuse of Tax-Exempt Status
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Comment Letters Reprinted in EOTJ
4 – Capital Research Center Supports Schedule B Proposed Regs
5 – Campaign Legal Center Opposes Schedule B Proposed Regs
1 – Editor’s Notebook
2 – Upcoming Program (Taxes and the Future of Philanthropy)
3 – Handouts for ABA Hate Speech Panel Discussion
1 – Comings and Goings
2 – DAF Musings
3 – Interim Guidance for IRS Employees on Processing Electronically Submitted Form 1023
4 – Applicant Operating a Restaurant Open to the Public Denied (c)(3) Status (Denial 202005021)
1 – In the News
2 – Applicant Providing an Economic Outlet to Enable Member Vendors to Sell Their Products Directly to the General Public Denied Section 501(c)(5) Status (Denial 202005022)
3 – Applicant Providing Retirement and Death Benefits to Members Denied Exemption under Section 501(c)(8) (Denial 202003007)
1 – Editor’s Notebook
2 – IRS Revises Form 1023 for Applying for Tax-Exempt Status; New Electronic Filing Available to Help Charities (IR-2020-25)
3 – New Form 1023 Procedures Described (Rev. Proc. 2020-8)
4 – IRS Rules Operation of PAC by a Subsidiary and Provision of Services Will Constitute Participation in a Political Campaign by Taxpayer under Section 501(c)(3) (PLR 202005020)