1 – Editor’s Notebook
2 – Amicus Brief of Institute for Free Speech Urges Supreme Court to Reverse Sixth Circuit’s Decision in CIC Services re Administrative Procedure Act
3 – Anti-Injunction Act Article of Interest
Month: July 2020
EO Tax Journal 2020-147
1 – Current & Quotable
2 – Working Virtually: Use Multi-Factor Authentication to Protect Accounts; Part 2 of Security Summit Tips for Tax Professionals
3 – Editor’s Notebook
4 – Amicus Brief of Partnership for Conservation Urges Supreme Court to Reverse Sixth Circuit’s Decision in CIC Services re Administrative Procedure Act
EO Tax Journal 2020-146
1 – In the News
2 – Expect IRS to Move on Finalizing Section 4960 Regulations Once Comment Period Is Over
3 – Editor’s Notebook
4 – Sixth Circuit Upholds Dismissal of Suit Alleging IRS Violation of the Administrative Procedure Act (CIC Services v. IRS)
EO Tax Journal 2020-145
1 – Editor’s Notebook
2 – Message from the New York Attorney General’s Charities Bureau
3 – In the News
4 – Charitable Conservation Easements – IRS and Tax Court Act to Shut Them Down
EO Tax Journal 2020-144
1 – Editor’s Notebook
2 – Comments of University of Michigan on Proposed Section 512(a)(6) Regulations
EO Tax Journal 2020-143
1 – Editor’s Notebook
2 – EO Excerpts from ABA Tax Section Priority Guidance Plan Recommendations
3 – Prepared Outline on Discussion of Section 4960 Regs
4 – Coalition Says Main Street Lending Program Won’t Work for Nonprofits
EO Tax Journal 2020-142
1 – Editor’s Notebook
2 – In the News
3 – Prepared Outline for Discussion of Proposed Section 512(a)(6) Regs
EO Tax Journal 2020-141
1 – Editor’s Notebook
2 – If The IRS Plays Politics With Tax-Exempts, President Trump Is Holding a Smoking Tweet
3 – Charitable Contribution Tax Planning (Conrad Teitell)
4 – Working Virtually: Protect Tax Data at Home and at Work with the ‘Security Six’; Part 1 of Security Summit Tips for Tax Professionals
EO Tax Journal 2020-140
1 – Editor’s Notebook
2 – In the News
3 – Bruce Hopkins Continues to Support Use of Form 1023-EZ
4 – Section 6110 Index Released by IRS (Publication 1078)
5 – Greater Access Now for Nonprofits to Federal Reserve’s Main Street Lending Program
6 – Colorado Association Seeks More Guidance or Repeal of Section 512(a)(6)
EO Tax Journal 2020-139
1 – In the News
2 – Editor’s Notebook
3 – Update on National Outreach Foundation Case
EO Tax Journal 2020-138
1 – Editor’s Notebook
2 – Fake Charities Make This Year’s IRS List of Scams (the ‘Dirty Dozen’)
3 – Notice 2020-56 (CHNAs) Update
4 – Chairman Neal Calls for Immediate Oversight of Trump’s Unlawful Directive to Examine the Tax-Exempt Status of Select Universities and School Systems
5 – Tax Court Strikes Down Four More Abusive Syndicated Conservation Easement Transactions; IRS Calls on Taxpayers to Accept Settlement Offers in Syndicated Conservation Easement Cases
6 – Electronic Submission of Chief Counsel Ruling Requests Temporarily Permitted (Rev. Proc. 2020-29)
EO Tax Journal 2020-137
1 – Editor’s Notebook
2 – Nonprofits Provide Congress with Their Wish List
3 – Prepared Outline for News from the IRS
EO Tax Journal 2020-136
1 – Editor’s Notebook
2 – Additional Relief with Respect to Deadlines under Section 501(r)(3) Applicable to Hospital Organizations Affected by the Ongoing Coronavirus Disease 2019 Pandemic (Notice 2020-156)
3 – Article of Interest (The Agency Costs of Forever Philanthropy)
4 – IRS Addresses Abusive Charitable Remainder Annuity Trust Structure (AM 2020-006)
EO Tax Journal 2020-135
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Upcoming Program Announcement
4 – Transcript of June 8 Guidance Update from the IRS Office of Chief Counsel (Part 3)
5 – Section 4960 Situation in Need of an Answer
6 – ASAE Seeks Delayed Filing for Section 4960 Excise Tax
EO Tax Journal 2020-134
1 – Editor’s Notebook
2 – Bruce Hopkins’ Latest Book Contains Everything You Ever Wanted to Know about DAFs
3 – IRS Advises on Application of Section 512(a)(6) to Post-2017 Net Operating Losses Carried Back to Pre-2018 Years
EO Tax Journal 2020-133
1 – In the News
2 – Brady Provision Providing Relief to Nonprofits Passes House
3 – My Priority Guidance Plan Recommendation
4 – Transcript of June 8 Guidance Update from the IRS Office of Chief Counsel (Part 2)
EO Tax Journal 2020-132
1 – Editor’s Notebook
2 – Senate Passes Grassley, Brown, Scott, Wyden Legislation to Help Nonprofits
3 – Transcript of June 8 Guidance Update from the IRS Office of Chief Counsel (Part 1)
4 – Prepared Questions for June 8 Guidance Update
5 – Miller & Chevalier Urge Section 170(e)(3) Guidance Project Be Expedited
6 – Miller & Chevalier Recommend Retention of Section 170(e)(3) Project on PGP
EO Tax Journal 2020-131
1 – Reminder to Tax-Exempt Organizations: 990s, Other Forms Due July 15; E-file Best Way to File
2 – IRS Provides Guidance on IDR Enforcement Timelines and Resumption of Exam Activity
3 – Attorney General James Orders California Foundation to Cease Solicitation of New York Donations
4 – Frequently Asked Questions about Taxation of Provider Relief Payments
5 – Health Organizations Seek Extension of Deadlines for Hospitals Preparing Community Health Needs Assessments (CHNA)
6 – Applicant that Receives a Majority of Its Income from Non-Member Sources on a Recurring Basis Denied (c)(7) Status (Denial 202022008)
EO Tax Journal 2020-130
1 – Editor’s Notebook
2 – In the News
3 – Comments of the Church Alliance on Proposed Section 512(a)(6) Regulations
4 – Comments of Anonymous on Proposed Section 512(a)(6) Regulations
EO Tax Journal 2020-129
1 – Section 265(a)(1) May Not Be Applied to Disallow Charitable Contribution Deduction Claimed in Computing UBTI under Section 512(a)(1)
2 – Comments of Global Endowment Management LP on Proposed Section 512(a)(6) Regulations
3 – Comments of CPA on Proposed Section 512(a)(6) Regulations
EO Tax Journal 2020-128
1 – In the News
2 – Comments of the National Council of Nonprofits on Proposed Section 512(a)(6) Regulations
3 – Comments of Ropes & Gray on Proposed Section 512(a)(6) Regulations
4 – Comments of Attorney Laura Kenney on Proposed Section 512(a)(6) Regulations
5 – Comments of Emory University on Proposed Section 512(a)(6) Regulations
EO Tax Journal 2020-127
1 – Quote of the Week
2 – Editor’s Notebook
3 – Taxpayer Advocate’s Annual Report to Congress Released
4 – Taxpayer Advocate and IRS Still at Loggerheads over Form 1023-EZ
5 – Comments of NACUBO on Proposed Section 512(a)(6) Regulations
6 – Comments of the University of Notre Dame on Proposed Section 512(a)(6) Regulations