Paul Streckfus, Editor
1 – Quote of the Week
2 – Editor’s Notebook
3 – ABA EO Committee to Meet October 1
4 – FFRF Accuses FEC Chairman of Encouraging Churches to Violate the Law
5 – Christian Group Says Churches Can Engage in Political Speech
6 – FFRF Writes IRS re Church Politicking in Kansas
1 – In the News
2 – Editor’s Notebook
3 – Income from Online Placement Service Is Not a Royalty Payment under Section 512(b)(2) and Hence Subject to Tax under Section 511 (TAM 202039018)
1 – In the News
2 – Editor’s Notebook
3 – An Analysis and Critique of Section 4941
4 – IRS Rules Proposed Grant Will Qualify as an Unusual Grant (PLR 202039020)
1 – In the News
2 – Editor’s Notebook
3 – Evolution of the Chapter 42 Rules for Foundations
4 – KPMG Report: Initial Impressions of Final Regulations, Excise Tax on College Net Investment Income
5 – Applicant Failing to Provide Supporting Documentation Denied 501(c)(3) Status (Denial 202036007)
1 – Editor’s Notebook
2 – Information Reporting Requirements for Paycheck Protection Program Loans Forgiven under the CARES Act (IRS Announcement 2020-12)
3 – Upcoming EO Tax Program
4 – Democratic Senators Seek Removal of NRA Foundation from Combined Federal Campaign
5 – FFRF Seeks Investigation by IRS of Two Catholic Dioceses over Politicking
6 – FFRF Seeks Investigation by IRS of Catholic Archdiocese of Denver over Politicking
1 – Editor’s Notebook
2 – Rep. Liz Cheney Seeks DOJ Investigation of U.S. Environmental NGOs for Foreign Influence
3 – Senators Grassley and Wyden Release IRS Data Showing Significant Increase in Syndicated Conservation Easement Transactions
4 – IRS’s Letter to Senators Grassley and Wyden
5 – Applicant Formed Primarily to Provide Networking and Business Opportunities to Its Members Denied (9)(3) Status (Denial 202036008)
1 – Editor’s Notebook
2 – Comments of Wespath Benefits and Investments on Proposed Group Exemption Revenue Procedure
3 – Comments of Three Service Organizations on Proposed Group Exemption Revenue Procedure
1 – Editor’s Notebook
2 – Upcoming EO Program
3 – Excerpts from Final Section 4968 Regulations Applicable to Colleges and Universities
1 – Editor’s Notebook
2 – TEGE EO Council to Present November 30 EO Update
3 – Coalition of Nonprofits Calls on Congress to Act Quickly to Pass Bipartisan Coronavirus Relief Legislation
4 – New York Attorney General James Shuts Down Fundraising Operation That Solicited Donations on Behalf of Sham Charities
5 – Telemarketer at Center of Public Integrity Investigation Banned from Fundraising
1 – IRS Draft of Form 990-T for 2020 Would Revise Reporting of UBTI
2 – IRS Reminds Taxpayers and Practitioners of Expedited Letter Ruling Procedures
3 – Syndication Of Conservation Tax Deductions – Why We Can’t Have Nice Things (Peter J. Reilly)
4 – Conservation Easements — Will They Be Saved on Appeal? (Nancy Ortmeyer Kuhn)
1 – Program Announcement
2 – Editor’s Notebook
3 – Tax Court Opinion in Korean-American Senior Mutual Association Inc. v. Commissioner (KASMA)
1 – Editor’s Notebook
2 – IRS Rules Charitable Lead Unitrust’s Interest in a Limited Liability Company Will Note Constitute Self-Dealing under Section 4941 Nor Result in Excess Business Holdings under Section 4943 (PLR 202037009)
3 – Nonprofit Corporation’s Income Held Excludable from Gross Income under Section 115(1) of the Code (PLR 202035004)
1 – Editor’s Notebook
2 – AICPA Comments on Proposed Section 512(a)(6) Regulations
1 – Editor’s Notebook
2 – ABA Comments on Proposed Group Exemption Revenue Procedure
1 – Editor’s Notebook
2 – In the News
3 – ALI Course Announcement
4 – Alliance for Charitable Reform Press Release
5 – IRS Addresses Disclosure of Third Party Tax Information in Syndicated Conservation Easement Case (CC-2020-008)
1 – Quote of the Week
2 – Articles of Interest
3 – Redeemed Shares Still Count as Donation to Fidelity Charitable (Dickinson v. IRS)
1 – Editor’s Notebook
2 – Group Seeks NRA Foundation Removed from Combined Federal Campaign
1 – Rachel Leiser Levy Selected as New Associate Chief Counsel (EEE)
2 – The EOTJ Mailbag
3 – In the News
4 – Guidance on TEB Examination Procedures
5 – ABA Comments on Appeals Conferencing Initiative
1 – Editor’s Notebook
2 – House Members Seek IRS Review of Allegations Against NRA
3 – IRS Rules Favorably under Sections 4941, 4942, and 4945 (PLR 202035002)
1 – Applicants for TE/GE Commissioner Being Sought
2 – In the News
3 – Settlements Begin in Syndicated Conservation Easement Transaction Initiative
4 – Thursday, Sept. 3 IRS Webinar Focuses on Opportunity Zones
5 – Applicant Denied (c)(7) Status Based on Failure to Provide Information (Denial 202034012)
1 – Editor’s Notebook
2 – In the News
3 – Shared Services Agreements and Affiliated Organizations (Part 2)