1 – Editor’s Notebook
2 – Pro Bono Opportunities during Coronavirus Crisis
3 – IRS Addresses Conservation Easement Deed Amendment Clauses
4 – Update on Implementation of the Tax Cuts & Jobs Act (Part 2)
Month: March 2020
EO Tax Journal 2020-61
1 – Editor’s Notebook
2 – Update on Implementation of the Tax Cuts & Jobs Act (Part 1)
EO Tax Journal 2020-60
1 – Clarification Provided
2 – The EOTJ Mailbag
3 – Initial Analysis of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (S. 748)
4 – Senator Lankford Announces Overwhelming Support from Nonprofits on Amendment to Increase Charitable Giving Deduction
5 – Company Foundations and Coronavirus Response
6 – Private Foundations – Using Program-Related Investments to Help Fight COVID-19
7 – Recent Report Focuses on Hate-Funding in Philanthropy
8 – Innovia Foundation Changing Policy Amid Reports that It Directed Money to White Nationalist Group
EO Tax Journal 2020-59
1 – Latest Update on Phase 3 Coronavirus Legislation
2 – Current & Quotable
3 – The EOTJ Mailbag
4 – Editor’s Notebook
5 – IRS Provides Information on Relief from Tax Deadlines (Notice 2020-18)
6 – IRS Releases FAQ on Filing and Payment Deadlines
7 – Specific Guidance for Corporate-Sponsored Charities Sought
EO Tax Journal 2020-58
1 – Editor’s Notebook
2 – NACUBO Seek Inclusion of EOs in Coronavirus Measures
3 – Charitable Giving Coalition Urges a Temporary Universal Charitable Deduction
4 – Two Representatives Continue to Advocate an Above-the-Line Universal Charitable Giving Deduction
5 – New York’s Agreement with PayPal Charitable Giving Fund
EO Tax Journal 2020-57
1 – Editor’s Notebook (TE/GE FY 2019 Accomplishments Letter)
A – Views of Rob Wexler, Adler & Colvin, San Francisco
B – Views of Marc Owens, Loeb & Loeb, Washington
2 – TE/GE FY 2019 Accomplishments Letter (EO Excerpts)
EO Tax Journal 2020-56
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – The EO Enforcement View from New York
4 – 94 Nonprofit Organizations Seek Immediate infusion of $60 Billion from Congress
EO Tax Journal 2020-55
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Annual Report Regarding Emailed Chief Counsel Advice
4 – Gates Foundation under the Microscope
5 – Section 501(c)(5) Organization that Operated as a 501(c)(9) Denied Exemption under 501(c)(3) (Denial 202011008)
EO Tax Journal 2020-54
1 – Latest Cancellation
2 – The EOTJ Mailbag
3 – In the News
4 – Too Much Nonmember Income Results in Denial of Social Club under Section 501(c)(7) (Denial 202011007)
EO Tax Journal 2020-53
1 – Current and Quotable
2 – The EOTJ Mailbag
3 – Once Upon a Time (Filer Commission)
4 – Background Information on the Filer Commission
5 – Failure to Provide Sufficient Information Results in (c)(3) Denial (PLR 202009028)
EO Tax Journal 2020-52
1 – IRS Audit Update
2 – DAFs In the News
3 – Applicant Formed to Provide a Networking and Referral Group for Members’ Economic Benefit Denied (c)(4) Status (Denial 202009025)
EO Tax Journal 2020-51
1 – The EOTJ Mailbag
2 – Cancellations and Postponements
3 – Transcripts and Outlines from January 31 Meeting of the EO Committee of the ABA’s Tax Section
4 – New York In the News
5 – Applicant Denied (c)(6) Status Based on Performance of Particular Service to Members (Denial 202009027)
6 – Applicant Primarily Promoting the Private Interests of Its Members Denied (c)(6) Status (Denial 202010004)
EO Tax Journal 2020-50
1 – The EOTJ Mailbag
2 – Thirty Nonprofit Organizations Ask Congress for Inclusion in Coronavirus Support Efforts
3 – Controversial Gifts: Solutions Through Policy and/or Agreement (Part 2)
EO Tax Journal 2020-49
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – SUN Act Would Require Increased EO Disclosure
4 – ‘Controversial Gifts: Solutions Through Policy and/or Agreement’ (Part 1)
EO Tax Journal 2020-48
1 – Editor’s Notebook
2 – In the News
3 – Prepared Handout for ‘Controversial Gifts: Solutions Through Policy and/or Agreement’
EO Tax Journal 2020-47
1 – Editor’s Notebook
2 – Section 501(c)(3) and Hate Speech (Part 2)
EO Tax Journal 2020-46
1 – Editor’s Notebook
2 – Treasury and IRS Release Update to PGP
3 – New Edition of Seminal Book on Fiscal Sponsorship
4 – Section 501(c)(3) and Hate Speech (Part 1)
EO Tax Journal 2020-45
1 – Editor’s Notebook
2 – Supreme Court Asks Solicitor General to Weigh in on California Law Requiring Nonprofits to Disclose Donors
3 – Foreign-Funded Dark-Money Groups Lobby IRS to Repeal Remaining Reporting Requirements
4 – IRS’s Latest Section 4941 Snapshot
5 – Homeowners’ Association Snapshot
EO Tax Journal 2020-44
1 – In the News
2 – CUNA Argues in Support of Credit Unions’ Tax Status
3 – Control for TCJA Purposes and Issues in Donor-Advised Funds (Part 2)
EO Tax Journal 2020-43
1 – Quote of the Week
2 – Editor’s Notebook
3 – A ‘20/20’ Look at the 2017 Tax Act (Part 1)
4 – Handout Materials for a ‘20/20’ Look at the 2017 Tax Act
5 – Fairbairns Granted Summary Judgment, Fidelity Charitable Denied
EO Tax Journal 2020-42
1 – The EOTJ Mailbag
2 – Treasury and IRS Release Tax Year 2018 Statistics
3 – Recent Article of Interest
4 – Group Seeks IRS Inquiry into Bloomberg Mixing Charitable Organizations with For-Profit, Political Use
EO Tax Journal 2020-41
1 – Editor’s Notebook
2 – EO Employment Opportunity
3 – Up in Smoke: Marijuana, Tax-Exempt Organizations and the Criminality Doctrine (Part 2)
4 – Safehouse to Announce Plans Following Legal Victory