1 – Editor’s Notebook
2 – The Year in Review
3 – Treasury and IRS Begin Delivering Second Round of Economic Impact Payments to Millions of Americans
Month: December 2020
EO Tax Journal 2020-252
1 – The EOTJ Mailbag
2 – Congratulations to EO Award Winners
3 – FFRF Seeks IRS Investigation of Alleged Politicking by Liberty University
4 – Community Group Providing Business Networking Opportunities Benefiting Members Denied (c)(3) Status (Denial 202047012)
EO Tax Journal 2020-251
1 – Editor’s Notebook
2 – EO Snapshots for 2020
3 – EO Snapshot: IRC Section 4940(d), Exemption for Certain Operating Foundations
4 – EO Snapshot: IRC 507(c), Imposition of Tax Upon the Termination of a Private Foundation
5 – EO Snapshot: Grants to Foreign Organizations by Private Foundations
EO Tax Journal 2020-250
1 – Editor’s Notebook
2 – In the News
3 – Section 501(c)(3) Organizations that Are Eligible to Self-Declare, Like Non-(c)(3) Self-Declarers, Are Not Eligible for § 301.9100-3 Relief Because They Did Not Fail to Make a Required Regulatory Election
EO Tax Journal 2020-249
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Senator Grassley on World Vision’s Ties to Terrorist Organization
4 – Complaint in U.S. v. Kolfage et al.
EO Tax Journal 2020-248
1 – Editor’s Notebook
2 – KPMG’s Summary of EO Tax Provisions
3 – EO Excerpts from House Committees’ Summaries of Economic Relief Bill
4 – Atlanta Tax Professionals Plead Guilty to Promoting Syndicated Conservation Easement Tax Scheme Involving More Than $1.2 Billion in Fraudulent Charitable Deductions
5 – Another Farmers’ Market Denied (c)(3) Status (Denial 202047013)
EO Tax Journal 2020-247
1 – Editor’s Notebook
2 – Americans United’s Agenda to Restore Religious Freedom: Enforce the Johnson Amendment
3 – NACUBO Seeks Extension of Form 990 and 990-T Filing Deadlines
4 – Practitioners’ Observations on New Electronic Form 1023
5 – LLC, a Tax-Exempt Controlled Entity, Granted an Extension of Time to Make an Election to Not Be Treated as a Tax-Exempt Entity under Section 168(h)(6)(F)(ii) (PLRs 202051001 and 202051002)
EO Tax Journal 2020-246
1 – Update on Proposed $900 Billion Economic Relief Bill
2 – Editor’s Notebook
3 – In the News
4 – Transcript of Presentation by New York State Charity Chief (Part 2)
EO Tax Journal 2020-245
1 – Editor’s Notebook
2 – Grassley, Wyden, Daines, Stabenow Reintroduce Bipartisan Bill to End Abuse of Conservation Easements
3 – Transcript of Presentation by New York State Charity Chief (Part 1)
EO Tax Journal 2020-244
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Mandatory E-filing of Form 4720 by Private Foundations
4 – Grassley, Wyden Call for Greater Drug Industry Transparency in Report Exposing Opioid Makers’ Ties to Tax-Exempt Groups
5 – Nonprofits Call Bipartisan COVID Relief Compromise Insufficient, Call for #Relief4Charities
6 – Charitable Giving Coalition Urges Congress to Expand and Extend the Universal Charitable Deduction
7 – Outline of Presentation by New York State Charity Chief
EO Tax Journal 2020-243
1 – In the News
2 – The Philanthropy Roundtable’s Response to Proposal to Impose Restrictions on PFs and DAFs
3 – Editor’s Notebook
4 – IRS’s Janine Cook’s Responses to EO Council Questions
5 – Applicant Providing Particular Services to Members Denied (c)(6) Status (Denial 202050016)
EO Tax Journal 2020-242
1 – In the News
2 – IRS’s Janine Cook on COVID Relief Developments
3 – COVID-19-Related Employee Retention Credits: Interaction with Other Credit and Relief Provisions FAQs
4 – IRS Rules Investment Income Earned by Trust Is Excluded from Its Gross Income under Section 115 (PLR 202050003)
EO Tax Journal 2020-241
1 – In the News
2 – Editor’s Notebook
3 – IRS’s Janine Cook on Sections 4960 and 4968
4 – Membership Organization Consisting of Golf Enthusiasts Denied (c)(3) Status (Denial 202050017)
EO Tax Journal 2020-240
1 – Editor’s Notebook
2 – IRS Lawyers Review Final Section 512(a)(6) Silo Regs (Part 2)
3 – California Rejects Trump Administration’s Arguments in Amicus Brief Filed in Cases Challenging Required Donor Disclosure to State Charity Officials
EO Tax Journal 2020-239
1 – Correction
2 – Treasury and IRS Issue Final Regulations on the Deduction for Qualified Transportation Fringe and Commuting Expenses (IR-2020-275)
3 – IRS Has Begun Sending Letters to Taxpayers that May Need to Take Action Related to Qualified Opportunity Funds (IR-2020-274)
4 – IRS Lawyers Review Final Section 512(a)(6) Silo Regs
5 – Applicant Engaged in Organizing Events for Small Businesses for a Fee to Promote Their Businesses and Sell Their Goods and/or Services Denied (c)(3) Status (Denial 202047010)
EO Tax Journal 2020-238
1 – Editor’s Notebook
2 – IRS’s Janine Cook Reviews EO Guidance Developments
3 – Applicant Providing Private Benefits to Members Denied (c)(3) Status (Denial 202047009)
EO Tax Journal 2020-237
1 – Editor’s Notebook
2 – In the News
3 – Law Professor Argues Opportunity Zone Program Is Harmful
4 – Applicant Providing a Fee-Based Health Care Cooperative Denied (c)(3) Status (Denial 202046010)
EO Tax Journal 2020-236
1 – Editor’s Notebook
2 – Memo to IRS Employees re Margaret Von Lienen’s Retirement
3 – Janine Cook on Section 4960 Proposed Regs
4 – Summary of Comments Received on Proposed Section 4960 Regulations
5 – Land Trust Alliance Statement on Updated Conservation Easement Legislation in Congress
6 – Governments Should Strike a Balance between Encouraging Philanthropy through Tax Support and Ensuring Effective Public Policy
EO Tax Journal 2020-235
1 – Editor’s Notebook
2 – In the News
3 – Senator Grassley Sees Need for New Attention to EO Tax Laws Governing Nonprofit Hospitals
4 – IRS’s Margaret Von Lienen Reviews EO Administrative Developments (Part 2)
EO Tax Journal 2020-234
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS’s Margaret Von Lienen Reviews EO Administrative Developments (Part 1)
EO Tax Journal 2020-233
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Excerpts from the Annual NYAG Fundraising Report
4 – Coalition Seeks to Increase Funding to America’s Charities
5 – Coalition’s Proposed Reforms
EO Tax Journal 2020-232
1 – Editor’s Notebook
2 – EO Statistics Provided by EO Division Director Margaret Von Lienen
3 – Exempt Organizations Council Administrative Update Outline
4 – Exempt Organizations Council Guidance Update Outline
5 – Reference Materials on Matters Anticipated to be Addressed by Chief Counsel’s Representatives