1 – In the News
2 – Standards for Charitable Disaster Relief In the Time of Pandemic
3 – Comments by Research Universities on Proposed Section 512(a)(6) Regulations
Month: June 2020
EO Tax Journal 2020-125
1 – Editor’s Notebook
2 – Comments of the New York State Bar Association on the Proposed Section 512(a)(6) Regulations
EO Tax Journal 2020-124
1 – Editor’s Notebook
2 – IRS Offers Settlement for Syndicated Conservation Easements; Letters Being Mailed to Certain Taxpayers with Pending Litigation
3 – Comments of the ABA Tax Section on Proposed Section 512(a)(6) Regulations
EO Tax Journal 2020-123
1 – Editor’s Notebook
2 – In the News
3 – Comments of TEGE EO Council on Proposed Section 512(a)(6) Regulations
EO Tax Journal 2020-122
1 – Editor’s Notebook
2 – Senator Lankford Leads Bipartisan Group to Introduce Bill Expanding Above-the-Line Deduction for Charitable Giving
3 – One-Man Church Can’t Escape Tax (Lloyd v. Commissioner)
4 – Responses of EO Division Director Margaret Von Lienen to Questions (Part 2)
EO Tax Journal 2020-121
1 – Editor’s Notebook
2 – In the News
3 – Statement on Expanding the Main Street Lending Program to Nonprofits
4 – Responses of EO Division Director Margaret Von Lienen to Questions (Part 1)
EO Tax Journal 2020-120
1 – Editor’s Notebook
2 – IRS Issues Guidance on the Elimination of the Deduction of Qualified Transportation Fringe Benefit Expenses (IR-2020-125)
3 – Grassley, Colleagues Introduce Bipartisan Legislation to Help Nonprofits
4 – ActBlue: The Left’s Favorite ‘Dark Money’ Machine
5 – Group Seeks Conservation Easement Guidance on Priority Guidance Plan
EO Tax Journal 2020-119
1 – Editor’s Notebook
2 – Registration Open for Virtual Representing & Managing Tax-Exempt Organizations Program
3 – Learning about Legal Issues for Private Foundations
4 – 11th Circuit Blesses Conservation Merit of Golf Course
5 – Policy Excerpts from CRS Report on Charitable Contribution Deductions
EO Tax Journal 2020-118
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Office of Chief Counsel Describes Encryption Options
4 – GAO Reviews EO Examination Selection Process
EO Tax Journal 2020-117
1 – Editor’s Notebook
2 – Federal Reserve Seeks Feedback on Expansion of MSLP to Nonprofits
3 – Text of Freedom Path’s Complaint for Declaratory Judgment
EO Tax Journal 2020-116
1 – The EOTJ Mailbag
2 – In the News
3 – ‘Covered Employee’ Relief in Proposed Regulations
4 – Applicant Benefitting Member Baseball Umpires Denied (c)(4) Status (Denial 202023008)
EO Tax Journal 2020-115
1 – Editor’s Notebook
2 – News from the National Association of State Charity Officials
3 – SBA and Treasury Issue New Guidance Interpreting the Paycheck Protection Program Flexibility Act
4 – Employee Retention Credit an Option to a Paycheck Protection Loan
5 – IRS Rules Foundation Can Exclude Fair Market Value of Exempt Use Portion of Conservation Property for Minimum Investment Return under Section 4942(e) (PLR 202024014)
EO Tax Journal 2020-114
1 – IRS Provides Guidance on Employer Leave-Based Donation Programs that Aid Victims of the COVID-19 Pandemic
2 – Remaining Section 512(a)(6) Issues Listed
3 – Applicant Representing Tour Operators for Use of a District’s Park Land Denied (c)(3) Status Based on Private Benefit (Denial 202022006)
EO Tax Journal 2020-113
1 – Editor’s Notebook
2 – Upcoming ABA EO Committee Program
3 – Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan (Notice 2020-47)
4 – Unanswered Questions from June 8 Remarks of EO Division Director Margaret Von Lienen
5 – Applicant Providing Retail Theft Prevention and Mitigation Services to Retail Businesses Denied (c)(3) Status (Denial 202021026)
EO Tax Journal 2020-112
1 – Editor’s Notebook
2 – Upcoming EO Committee Program
3 – EO Division Director Reviews Current Developments
EO Tax Journal 2020-111
1 – Editor’s Notebook
2 – FAQs – Carryback of NOLs by Certain Exempt Organizations
3 – Text of Proposed Section 4960 Regulations
EO Tax Journal 2020-110
1 – The EOTJ Mailbag
2 – IRS Releases Proposed Section 4960 Regulations
3 – Preamble to the Proposed Section 4960 Regulations
EO Tax Journal 2020-109
1 – Editor’s Notebook
2 – In the News
3 – Upcoming EO Program
4 – Applicant Operating a Hog Farm Denied (c)(3) Status (Denial 202014017)
5 – Applicant Advancing the Business Interests of Food Truck Vendors Denied (c)(3) Status (Denial 202017034)
EO Tax Journal 2020-108
1 – The EOTJ Mailbag
2 – Upcoming EO Tax Program
3 – In the News
4 – Editor’s Notebook
5 – Applicant Providing Financial Assistance to Members Denied (c)(3) Status (Denial 202021021)
6 – Applicant’s Farmers’ Market Results in Substantial Private Benefit to Vendors, Resulting in (c)(3) Denial (Denial 202021025)
EO Tax Journal 2020-107
1 – Editor’s Notebook
2 – Article of Interest
3 – Syndicated Conservation Easements – An Industry Based on Nonsense
4 – Still No Dog Lovers at the IRS (Denial 202022007)
EO Tax Journal 2020-106
1 – Editor’s Notebook
2 – TEGE EO Council EO Update – Last Call to Register for June 8, 2020
3 – New Electronic Form 1023 Makes Content Changes to Paper Form 1023; New Group Exemption Procedures Proposed
EO Tax Journal 2020-105
1 – Editor’s Notebook
2 – Recent Article of Interest
3 – IRS Issues Final Regulations on Nonprofit Donor Disclosure on Form 990 Schedule B; States Likely to Tax Action
4 – Applicant Whose Primary Activity Is Making Political Expenditures in Support or in Opposition of Candidates Running for Elected Office Denied (c)(4) Status (Denial 202022009)