Paul Streckfus, Editor
1 – Editor’s Notebook
2 – Another EO Loophole Explained
3 – Schedule and Speakers for Western EO Conference
4 – Virtual NAAG/NASCO Conference Announcement
5 – Nonprofits Support Bipartisan Legacy IRA Act (H.R. 3832)
6 – IRS Rules Organization Is a Religious Order and Its Members Are Members of the Religious Order (PLR 202043004)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Are Certain Colleges and Universities in Danger of Losing Their Tax-Exempt Status?
5 – Eleventh Circuit Comes to Rescue of Conservation Easements (Pine Mountain Preserve v. Commissioner)
1 – Upcoming EO Program
2 – Editor’s Notebook
3 – Selling the Charitable Contribution Deduction? (Part 2)
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – IRS Provides Information about Automatic Revocation and 2020 Form 990-T
5 – Selling the Charitable Contribution Deduction? (Part 1)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Fake News from the Wall Street Journal
5 – Are Taxpayers Subsidizing Uber and Lyft Campaign?
6 – Materials for ABA Panel Presentation: “Selling the Tax Deduction?”
1 – The EOTJ Mailbag
2 – IRS Admits Guilt
3 – Editor’s Notebook
4 – Reimbursement by Trust of Estate Tax Held Not an Indirect Act of Self-Dealing under Section 4941 (PLR 202042007)
5 – Residential Real Estate Management Association Maintaining Common Areas and Facilities of Condominium Development Denied (c)(4) Status (Denial 202040009)
1 – Editor’s Notebook
2 – House Members Protest Automatic Revocations During Pandemic
3 – GAO Study Makes Hospital Oversight Recommendations
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Timely Form 990 Disclosure Needs to Be Addressed
4 – Family Offices and Family Philanthropic Ventures: Exploring the Tensions (Part 2)
1 – The EOTJ Mailbag
2 – In the News
3 – IRS Fights Fraud Aimed at Charities, Joins International Awareness Week
4 – Editor’s Notebook
5 – Family Offices and Family Philanthropic Ventures: Exploring the Tensions (Part 1)
1 – Editor’s Notebook
2 – Complaint Letter re Tommy Tuberville Foundation
3 – Written Materials for Family Offices and Family Philanthropic Ventures
1 – Editor’s Notebook
2 – Low-Income Workers at Retirement Community Do Not Qualify as Charitable Class (Denial 202040008)
3 – Applicant Denied Based on Failure to Supply Requested Information (Denial 202041008)
1 – Final Section 4968 Regs Become Official Today
2 – In the News
3 – The Irresistible Allure Of Abusive Conservation Tax Deductions
4 – Applicant Denied (c)(3) Status for Serving Private Interests (Denial 202041007)
1 – In the News
2 – The EOTJ Mailbag
3 – Applicant Developing Orchard Denied (c)(3) Status (Denial 202041016)
1 – In the News
2 – Article of Interest
3 – Editor’s Notebook
4 – Applicant Denied (c)(3) Status Based on Substantial Non-Exempt Purpose (Denial 202041009)
1 – Editor’s Notebook
2 – A Harsh Look at Private Operating Foundations
3 – Upcoming Programs
4 – Conservation Easements in the News
5 – IRS Rules Trust’s Income Is Excludable from Gross Income under Section 115(1) of the Code (PLR 202040007)
1 – Editor’s Notebook
2 – In the News
3 – Stanford Students Produce DAF Report
4 – Written Materials for News from the IRS and Treasury
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Opening and Closing Comments of First Session of October 1 EO Committee Meeting
1 – In the News
2 – IRS Posts Latest issue of EO Update
3 – News from the IRS (Part 2)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – News from the IRS (Part 1)
5 – Comment Letter: Final Regulations Should State that Remuneration Paid Before Effective Date of Section 4960 Is Not Subject to Section 4960 Excise Tax
1 – Editor’s Notebook
2 – A Brief History of Turbocharged Deductions under Section 170(h)
3 – Grassley, Daines and Roberts Introduce Updated Bill to End Abuse of Conservation Easements
4 – IRS Provides Details about Settlements in Syndicated Conservation Easement Transaction Initiative (IR-2020-228)
5 – Office of Chief Counsel Notice CC-2021-001
1 – Editor’s Notebook
2 – Should Foundations Seek Greater Impact through Mission-Related Investments?
3 – Latest IRS EO Snapshot
4 – Applicant with a Substantial Nonexempt Commercial Purpose Denied (c)(3) Exempt Status (Denial 202039019)
1 – Editor’s Notebook
2 – Is It Time to Change the Section 4942 5% Payout Rule?
3 – IRS Rules that Providing Whole Life Insurance to Members of VEBA Is a Permissible “Life Benefit” under Section 501(c)(9) (PLR 202039003)
4 – Comments of AICPA on Proposed Section 4960 Regulations