1 – In the News
2 – Editor’s Notebook
3 – Amicus Brief of U.S. Department of Justice Supporting Supreme Court Review of Donor Disclosure Cases
Month: November 2020
EO Tax Journal 2020-230
1 – Editor’s Notebook
2 – Latest Mayo Clinic Case Development
3 – IRS Rules on Tax Consequences of Proposed Termination of Charitable Remainder Annuity Trust (PLR 202047005)
EO Tax Journal 2020-229
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – New York’s Charities Bureau Outlines Oversight of Transactions
EO Tax Journal 2020-228
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – DAF Payouts – It’s All in How You Calculate Them
5 – IRS Announcements and Releases
6 – Summary of Final Regulations on the UBTI ‘Silo’ Rules
7 – Excerpts from IRS Advisory Council Public Report
EO Tax Journal 2020-227
1 – News Flash
2 – In the News
3 – Editor’s Notebook
4 – Article of Interest
5 – Advice for Determining the Fraud Penalty in BBA Syndicated Conservation Easement Cases (CCA 202044009)
EO Tax Journal 2020-226
1 – In the News
2 – Tough Talk Coming out of IRS Directed at Syndicated Easement Abusers
3 – Editor’s Notebook
4 – Excerpts from the 2020-2021 Priority Guidance Plan
5 – Update from the National Association of State Charities Officials (NASCO)
EO Tax Journal 2020-225
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Short Report on Day 1 of the NAAG/NASCO Conference
4 – New Report Recommends DAF Reporting Requirements to Protect Minnesota Funds Held in Charitable Trust
5 – IRS Being Forced to Use Summons in Syndicated Conservation Easement Cases
EO Tax Journal 2020-224
1 – In the News
2 – Editor’s Notebook
3 – Agenda for Today’s and Tomorrow’s NAAG/NASCO Conference
4 – Trust’s Income Excludable from Gross Income under Section 115 (PLR 202046009)
EO Tax Journal 2020-223
1 – The EOTJ Mailbag
2 – In the News
3 – Marc Owens’ EO Insights
EO Tax Journal 2020-222
1 – Editor’s Notebook
2 – Senate Investigation of Easement Syndications Worth Celebrating
3 – Chief Counsel Advice Provided on Applicability of Civil Fraud Penalty to Partnerships in Syndicated Conservation Easements (CCA 202044010)
4 – Dissolution of Foundation and Subsequent Transfer of Foundation Assets Is a Completed Gift for Gift Tax Purposes (CCA 202045011)
EO Tax Journal 2020-221
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – EO Snapshot: IRC Section 4942(g)(2), Certain Set-Asides
4 – GAO Report on Opportunity Zones
EO Tax Journal 2020-220
1 – Editor’s Notebook
2 – ‘It Takes a Village’: Manson Grocery Store Reopens as Nonprofit
EO Tax Journal 2020-219
1 – In the News
2 – Editor’s Notebook
3 – Recent EO Snapshot on Section 4943 Extension of Time
4 – IRS Grants Foundation an Additional Five Years to Dispose of Excess Business Holdings under Section 4943(c)(7) (PLR 202040002)
EO Tax Journal 2020-218
1 – The EOTJ Mailbag
2 – Editor’s Notebook (Impact of Election on EOs)
3 – Published Transcripts of October 1 ABA EO Committee Meeting
4 – Operators of California Charity Scam Sentenced to Prison for Mail Fraud Conspiracy and Tax Evasion
5 – Starving Artists Told to Eat Cake by IRS (Denial 202044011)
EO Tax Journal 2020-217
1 – In the News
2 – Editor’s Notebook
3 – TE/GE Fiscal Year 2021 Program Letter
4 – “Issues for Exempt Organizations and Donors Supporting Social Justice Movements” (Part 2)
EO Tax Journal 2020-216
1 – Editor’s Notebook
2 – In the News
3 – Program Reminder: TEGE EO Council to Present November 30 EO Update
4 – “Issues for Exempt Organizations and Donors Supporting Social Justice Movements” (Part 1)
EO Tax Journal 2020-215
1 – In the News
2 – Editor’s Notebook
3 – Written Materials for “Issues for Exempt Organizations and Donors Supporting Social Justice Movements”
EO Tax Journal 2020-214
1 – Editor’s Notebook
2 – Article of Interest
3 – EO Division and Chief Counsel Update (Part 2)
EO Tax Journal 2020-213
1 – Editor’s Notebook
2 – EO Division and Chief Counsel Update (Part 1)