Paul Streckfus, Editor
1 – Editor’s Notebook
2 – Applicant Promoting the Exhibition, Breeding, and Training of Purebred Dogs Denied (c)(3) Exempt Status (Denial 202016023)
3 – Second Circuit: Nothing ‘Scientific’ about Dog Shows to Merit (c)(3) Exempt Status (American Kennel Club v. Hoey)
4 – Tax Court: Nothing ‘Educational’ about Dog Shows to Merit (c)(3) Exempt Status (Ann Arbor Dog Training Club v. Commissioner)
5 – IRS: Dog Clubs May Be (c)(7)s, But Not (c)(3)s (Rev. Rul. 71-421)
1 – TEGE EO Council Seeking Volunteers for 512(a)(6) Comment Process
2 – In the News
3 – IRS Issues New Proposed UBIT ‘Silo’ Regulations for Nonprofits
4 – DOJ Alerts 11th Circuit of 6th Circuit’s Decision in Hoffman Properties
5 – Applicant Promoting the Interests of Franchise Owners Denied (c)(6) Status (Denial 202017028)
1 – Editor’s Notebook
2 – In the News
3 – Meeting Guidance from New York Charities Bureau
4 – Applicant Operating a Cemetery for the Benefit of Members Denied (c)(3) Status (Denial 202016020)
5 – Applicant Providing Death Benefits to Pre-Selected Individuals and Their Families Denied (c)(3) Status (Denial 202017030)
1 – Editor’s Notebook
2 – Commentary and Analysis of Proposed Section 512(a)(6) Regulations
A – Remarks of Alexander Reid and Chelsea Rubin, Morgan, Lewis & Bockius, Washington
B – Remarks of Rob Wexler, Adler & Colvin, San Francisco
C – Analysis Prepared by Steptoe & Johnson, Washington
3 – Form 1023 ‘Effective Date’ Instructions in Error
4 – Private Foundation’s Transfers to New Foundations Approved by IRS (PLR 202017026)
1 – Editor’s Notebook
2 – Outline of Explanation of Provisions and Summary of Comments
3 – IRS, Treasury Issue Guidance for Applying UBTI ‘Silo’ Rules for Tax-Exempt Organizations by Identifying Separate Trades or Businesses (IR-2020-78)
4 – Proposed Regs Address Debated Issues
5 – Introductory Material to Proposed Regs and Call for Comments
6 – IRS’s Reasons for Use of NAICS Codes
1 – Editor’s Notebook
2 – Harvard in the News
3 – MCLE Announces 2020 Nonprofit Law Conference (Live Webcast)
4 – Applicant Paying an Individual and His Family for Medical Expenses Related to the Individual’s Cancer Treatment Denied (c)(3) Status (Denial 202016024)
1 – Clarification
2 – In the News
3 – Schumer Urges Federal Reserve To Open Main Street Lending Program Up To Nonprofits
4 – For Some Churches, SBA’s Paycheck Protection Program Is Better Than Bingo
5 – Applicant Operating in a Commercial Manner Denied (c)(3) Exempt Status (Denial 202016028)
1 – Editor’s Notebook
2 – In the News
3 – COVID-19: ERC v. PPP
4 – Accessing Charitable Endowment Funds to Address Critical Needs During COVID-19
5 – Panera Bread Foundation Says ‘No Más’ (Duran v. Leonard) in Tax Court
1 – Editor’s Notebook
2 – Former Grassley Tax Aide Dean Zerbe Interviewed about Nonprofit Sector
3 – We’re Seeing a Small Increase in EO Denial Letters
4 – Applicant Serving a Segment of a Line of Business Denied Section 501(c)(6) Status (Denial 202013016)
5 – Applicant Whose Primary Purpose Is to Increase Customers for Local Businesses Denied (c)(3) Status But Retains (c)(6) Status (Denial 202015017)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Nonprofit Grocery Store Denied (c)(3) Status (Denial 202015021)
5 – Nineteen Republican Senators Advocate for SBA Loans to Faith-Based Entities
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – IRS Provides General Advice on Public Charity Distributions to Non-(c)(3)s (INFO 2020-0003)
5 – IRS Advises that Subordinates in a Group Ruling Must Still File Form 8976 per Section 506
6 – Miller & Chevalier Ask Treasury and IRS to Expedite Charitable Contributions of Inventory Guidance Project
7 – Rep. Moulton Advocates for Nonprofit Assistance in Letter to Ways and Means Committee Chairman Richard Neal
8 – Easement Deduction Denied Where Not ‘Protected in Perpetuity’ (Hoffman Properties v. Commissioner)
1 – Quote of the Week
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – In the News
5 – The IRS’s EO Update (April 14, 2020)
6 – Deferral of Employment Tax Deposits and Payments through December 31, 2020
7 – Higher Ed Organizations Seek Passage of New Tax Provisions
1 – Editor’s Notebook
2 – In the News
3 – 2020 CARES Act: FAQs for Nonprofit Organizations and Donors
1 – Editor’s Notebook
2 – In the News
3 – Applicant Providing Monetary Support to Members during a Qualified Death in Their Families Denied (c)(7) Status (Denial 202015018)
4 – Applicant Providing Health Insurance and Health Care for a Fee to Members Denied (c)(3) Status (Denial 202015035)
Editor’s Notebook
I noted today that I was uncertain how IRS Notice 2020-23 applies to the 990 series of returns (except for 990-T and 990-PF). I said that I thought Notice 2020-23 provided little IRS filing relief for tax-exempt organizations other than Forms 990-T, 990-PF, and 4720. I then said If anyone can clarify these points for me, please do so.
Almost immediately I started getting clarifications from readers. Most importantly, the IRS informed me that Notice 2020-23 does extend relief for Form 990 series filers since we are to read the Notice in conjunction with Rev. Proc. 2018-58. That’s a little confusing, but how this comes about is explained below by Laura Kenney. Other hat tips go to Ted Batson, Eve Borenstein, Ruth Madrigal, Alex Mitchell, Elinor Ramey, and Frank Smith.
1 – Editor’s Notebook
2 – Treasury and IRS Extend Over 300 Tax Filing, Payment and Administrative Deadlines
3 – Notice 2020-23, Additional Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic
4 – Employer Sponsored Disaster Relief Programs – Four Options to Consider
5 – Federal Reserve Takes Additional Actions to Provide up to $2.3 Trillion in Loans to Support the Economy
6 – Treasury Approves New Main Street Business Lending Program
7 – Nonprofit Community Calls for Nonprofit Track in Reforms to the CARES Act
1 – Editor’s Notebook
2 – IRS Signals that Private COVID-19 Disaster Relief Programs Qualify for Tax Benefits
3 – Department of Labor Issues Expanded Guidance regarding Families First Coronavirus Response Act (FFCRA) Including Applicability of FFCRA to Reduced Work Hours; IRS Issues Additional Guidance on FFCRA Payments and Draft Form 7200 to Accelerate the Payment of Refundable FFCRA Payroll Tax Credits
4 – SBA Answers FAQs on Paycheck Protection Program Loans
5 – Restricted Access Results in Denial of Homeowners’ Association under Section 501(c)(4) (Denial 202014018)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – SBA PPP Loans – More New Guidance!
4 – Applicant Providing Funding for Individual’s Legal Defense Denied (c)(3) Status (Denial 202014015)
5 – Applicant Providing Funding for Individual’s Medical and Burial Expenses Denied (c)(3) Status (Denial 202014016)
1 – Editor’s Notebook
2 – In the News
3 – Independent Sector Calls on Financial Organizations to Prioritize Nonprofits as Loan Recipients Under CARES Act
4 – U.S. Small Business Administration Releases Faith-Based Organizations FAQ re PPP and EIDL
1 – Editor’s Notebook
2 – In the News
3 – Churches Are Eligible for the Paycheck Protection Program
4 – Health Groups Seek Automatic Extension of Six Months for Filing Forms 990, 990-T, and 4720 by Hospitals
5 – College Recommends that Proposed Section 4968 Regulations Be Revised to Provide that the Tax Only Applies to an ‘Eligible Educational Institution’
6 – Applicant Organized to Dispense Medical Cannabis to Legally Qualified Patients Denied (c)(3) Status (Denial 202014019)
1 – Editor’s Notebook
2 – Excerpts of March 30, 2020 Remarks of IRS Chief Counsel Michael Desmond to Land Trust Alliance
3 – IRS Releases Guidance Memo for Syndicated Conservation Easement Exams
4 – Excerpts from Class Action Complaint in Lechter et al. v. Aprio, LLP, et al.
1 – Editor’s Notebook
2 – Guidance on Employee Retention Credit in CARES Act
3 – Treasury Encourages Businesses Impacted by COVID-19 to Use Employee Retention Credit
4 – New Charitable Deduction in the CARES Act: Budgetary and Distributional Analysis
5 – A Message from IRS Commissioner Chuck Rettig – Rising to the Challenge
6 – Applicant Denied (c)(3) Status Based on Social and Recreational Activities Exceeding Charitable and Educational Activities (Denial 202012013)
1 – Editor’s Notebook
2 – CARES Act Provides Financial Relief for Nonprofit Organizations
3 – Nonprofit Guide to the CARES Act (Including Those Loans You’ve Been Hearing About to Cover Payroll and That Don’t Need to Be Paid Back)