1 – Editor’s Notebook
2 – ABA Comments on Proposed Section 4960 Regulations
Month: August 2020
EO Tax Journal 2020-168
1 – Editor’s Notebook
2 – Shared Services Agreements and Affiliated Organizations (Part 1)
3 – Shared Services Agreements and Affiliated Organizations (Outline)
EO Tax Journal 2020-167
1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
4 – Performance of Particular Services to Members Results in Denial of (c)(6) Exemption (Denial 202034010)
5 – Homeowners Association Denied (c)(3) Status (Denial 202034011)
EO Tax Journal 2020-166
1 – Editor’s Notebook
2 – Final Section 4968 Regs Imminent?
3 – Finance Committee Releases 183-Page Report on Syndicated Conservation Easement Transactions
4 – Excerpts from Senate Finance Committee Report
5 – Partnership for Conservation (P4C) Press Release
6 – Land Trust Alliance Press Release
EO Tax Journal 2020-165
1 – In the News
2 – Baltimore’s Inspector General Investigating Strong City over Mismanaged Grant Funds
3 – Freedom from Religion Foundation Protests Church’s Support of Trump
4 – Proposed Grants to Offset the Cost Difference between the Purchase of Traditional Gasoline or Diesel Vehicles and the Purchase of Low- or No-Emission Electric Vehicles Approved (PLR 202034001)
EO Tax Journal 2020-164
1 – In the News
2 – Inside Steve Bannon’s Mysterious Charity that Allegedly Siphoned $1 Million from the Wall Project Fraud
3 – Major FEC Case Decided on Appeal, May Impact EOs (CREW v. FEC)
EO Tax Journal 2020-163
1 – In the News
2 – United States Files False Claims Act Complaint Against Drug Maker Teva Pharmaceuticals
3 – IRS Urges Employers to Choose Carefully When Selecting a Payroll Service Provider
4 – AICPA Recommends Expansion of Electronic File Signature Authorization Forms
EO Tax Journal 2020-162
1 – Correction
2 – In the News
3 – Editor’s Notebook
4 – Federal Grand Jury Indicts Ohio House Speaker Enterprise in Federal Public Corruption Racketeering Conspiracy Involving $60 Million
5 – Religious Denominations Comment on Notice 2020-36 re Proposed Group Ruling Revenue Procedure
EO Tax Journal 2020-161
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – ABA EO Committee to Meet October 1
4 – Applicant Assisting Homeowners in Protecting and Preserving Their Neighborhood Denied (c)(3) Status (Denial 202033006)
EO Tax Journal 2020-160
1 – The EOTJ Mailbag
2 – In the News
3 – Reference Guide to Preparing Form 990
4 – AICPA Provides Recommendations on Forms 990 and 990-T
EO Tax Journal 2020-159
1 – Upcoming EO Tax Program
2 – In the News
3 – IRS Provides Examiners with Guidance on Waiver of Section 7611 Procedures
4 – Working Virtually: Avoid Phishing Scams; Part 4 of Security Summit Tips for Tax Professionals
5 – Applicant Seeking Change in Status from 501(c)(6) to 501(c)(3) Denied (Denial 202032007)
EO Tax Journal 2020-158
1 – In the News
2 – Virtual Trade Shows in the Time of COVID-19: Tax Considerations for Nonprofits
3 – Trump Tweet on Universities Invokes Specter of Supreme Court Bob Jones Decision
4 – Applicant Operating a Restaurant Denied (c)(3) Status (Denial 202032008)
EO Tax Journal 2020-157
1 – The EOTJ Mailbag
2 – In the News
3 – Comments of Council on Foundations on Proposed Section 4960 Regulations
4 – Comments of Law Firm on Proposed Section 4960 Regulations
5 – Comments of Managed Funds Association on Proposed Section 4960 Regulations
6 – Comments of American Benefits Council on Proposed Section 4960 Regulations
7 – Comments of Insurance Association on Proposed Section 4960 Regulations
EO Tax Journal 2020-156
1 – Quote of the Day
2 – Editor’s Notebook
3 – Comments of NAFCU on Proposed Section 4960 Regulations
4 – AICPA’s Priority Guidance Plan Recommendations Include EO Items
5 – Applicant Selling and Servicing Used Cars Denied (c)(3) Status (Denial 202031010)
EO Tax Journal 2020-155
1 – The EOTJ Mailbag
2 – Current & Quotable
3 – In the News
4 – IRS Releases Final Section 170 Regulations
5 – Comments of Federal Home Loan Banks on Proposed Section 4960 Regulations
EO Tax Journal 2020-154
1 – Quote of the Day
2 – Editor’s Notebook
3 – In the News
4 – Latest New York Attorney General Response
5 – Transcript of July 15, 2020 Virtual Meeting of the Exempt Organizations Committee of the ABA’s Tax Section (Part 3)
EO Tax Journal 2020-153
1 – Editor’s Notebook
2 – IRS Announces Retirement of TE/GE Commissioner Tammy Ripperda
3 – In the News
4 – New York Attorney General James Files Lawsuit to Dissolve NRA
5 – Applicant Operated for Social and Recreational Purposes Denied (c)(3) Status (Denial 202031011)
EO Tax Journal 2020-152
1 – The EOTJ Mailbag
2 – In the News
3 – Articles of Interest
4 – Working Virtually: Use a Virtual Private Network to Secure Remote Locations; Part 3 of Security Summit Tips for Tax Professionals
5 – AICPA Comments on Proposed Section 4968 Regulations
EO Tax Journal 2020-151
1 – Editor’s Notebook
2 – Transcript of July 15, 2020 Virtual Meeting of the Exempt Organizations Committee of the ABA’s Tax Section (Part 2)
3 – IRS Rules that Taxpayer’s Income Is Excluded from Gross Income under Section 115 (PLR 202031003)
EO Tax Journal 2020-150
1 – Editor’s Notebook
2 – Letter to Rep. Neal from Treasury Deputy Inspector General
3 – Letter to Rep. Neal from Treasury Inspector General for Tax Administration
4 – Net Operating Losses of Tax-Exempt Organizations with More Than One Unrelated Trade or Business
EO Tax Journal 2020-149
1 – Editor’s Notebook
2 – In the News
3 – Transcript of the July 15, 2020 Virtual Meeting of the Exempt Organizations Committee of the ABA’s Tax Section (Part 1)