Paul Streckfus, Editor
1 – Editor’s Notebook
2 – Summary of GAO Report on For-Profit College Conversions
3 – Applicant Providing Qualified Football Officials to Local Schools Denied (c)(6) Status (Denial 202103015)
4 – Applicant Operating Cooperative Art Gallery Denied (c)(6) Exempt Status (Denial 202103016)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Philanthropy Roundtable Opposes ‘initiative to Accelerate Charitable Giving’
4 – Representative Gottheimer Says Repeal SALT Regs
5 – Outline for Today’s ABA Government News Panel
1 – Editor’s Notebook
2 – In the News
3 – Nonprofit Groups Seek Support for Needed Relief in Forthcoming COVID Legislation that Will Include Charitable Organizations
4 – Applicant Denied (c)(3) Status Because Its Genealogy Activities Primarily Serve the Private Interests of Members of a Single Family (Denial 202102009)
1 – Editor’s Notebook
2 – In the News
3 – New IRS ‘Submit Forms 2848 and 8821 Online’ Offers Contact-Free Signature Options for Tax Pros and Clients Sending Authorization Forms
4 – Applicant Educating Members on the Finer Points of Spirits Tasting Denied (c)(3) Status (Denial 202103018)
1 – In the News
2 – Will Senate Finance Committee Scrutinize IRS’s EO Functions?
3 – Ban on New (c)(4) Regulations Continues
4 – On 11th Anniversary of Citizens United Decision, Senator Tester Reaffirms Commitment to Cleaning Up Dark Money in Politics
5 – Applicant Conducting Community Festival Denied (c)(3) Status (Denial 202103014)
1 – In the News
2 – Biden Administration Imposes Temporary Freeze on Regulations
3 – The IRS’s Enforcement Budget and Tax Compliance
4 – Court Orders Attorney General James’ Lawsuit Against NRA to Continue in Manhattan Court
5 – Attorney Employment Opportunity
6 – Applicant Providing Operational Support for Scheduling of Ice Hockey Officials Denied (c)(3) Status (Denial 202101008)
1 – Editor’s Notebook
2 – In the News
3 – Latest Call for Charity Reform
4 – Senator Whitehouse Wants IRS investigation of Turning Point USA for Hosting ‘Superspreader’ Events
5 – IRS Rules Association’s Income Is Excludable from Gross Income under Section 115(1) (PLR 202102003)
6 – Extension of Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic (Notice 2021-10)
1 – Editor’s Notebook
2 – In the News
3 – “Nonprofits Helped Organize the Pro-Trump Rally Before the Capitol Siege – But They Probably Won’t Suffer Any Consequences”
4 – Applicant Paying Medical and Care Expenses of Specifically-Named Individual Denied (c)(3) Status (Denial 202101006)
1 – Editor’s Notebook
2 – Project Veritas and Illegality
3 – TEGE EO Council Announces March EO Update
4 – Association of Plaza Owners that Maintains Plaza for Dues-Paying Members Denied (c)(6) Status (Denial 202052040)
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – New York’s AG: NRA’s Financial Status Finally Matches Moral Status: Bankrupt
4 – Senator Wyden Urges IRS to Investigate EOs Involved in Capitol Insurrection
5 – IRS Rules Foundation’s Proposed Receipt from Donors or Donors’ Estate of Nonvoting Units in LLC or Distributions from LLC Will Not Constitute an Act of Direct or Indirect Self-Dealing under Section 4941 and Will Not Subject Foundation to Section 4943 (PLR 202101002)
1 – Editor’s Notebook
2 – In the News
3 – Ways and Means Democrats Call on Treasury to Update Guidance Warning Tax-Exempt Organizations About Engaging in Insurrection Activities
4 – ABA’s EO Committee to Meet Virtually on January 28
5 – Summary of Final Section 4960 Regulations on Exempt Organization Excess Compensation Excise Tax
6 – Analysis of Final Section 4960 Regulations on Excise Tax for Excess Remuneration and Excess Parachute Payment
1 – Legislative Update
2 – Editor’s Notebook
3 – IRSAC Selects New Members
4 – Excerpt from the National Taxpayer Advocate’s 2020 Annual Report to Congress
5 – National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Taxpayer Impact of COVID-19 and IRS Funding Needs (IR-2021-11)
1 – In the News
2 – Editor’s Notebook
3 – 157 Law Deans Joint Statement on the 2020 Election and Events at the Capitol
4 – National Council of Nonprofits Says Revise Form 990, Replace Form 1023-EZ
5 – Final Section 4960 Regs Mostly Complete TCJA Changes Directly Impacting EOs
6 – Two EO Committee Members Critical of Final Section 4960 Regs
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – IRS Sends Taxpayer First Act Report to Congress
5 – IRS Rules Applicant Conducting Annual Festival ‘Best Qualified under Section 501(c)(4) rather than Section 501(c)(3)’ (Denial 202047014)
1 – The EOTJ Mailbag
2 – Donor Disclosure to States Probably Doomed in Supreme Court
3 – Editor’s Notebook
4 – Applicant Providing Medicine for Use in ‘Assisted Suicide’ Denied (c)(3) Status (Denial 202101007)
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Applicant Operated in a Commercial Manner and Benefiting Private Interests Denied (c)(3) Status (Denial 202053020)
1 – Grassley: America Must Be Better Than This
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Upcoming EO Programs
5 – Georgetown Law Class on Exempt Organizations Open to EO Practitioners at No Charge
6 – Eligible Paycheck Protection Program Expenses Now Deductible
7 – AG Racine Sues Public Media Lab and Manifold Productions for Funneling Over $4 Million in Nonprofit Funds to Michael Pack
8 – Applicant Providing Fee-Paying Members with Airline Tickets Denied (c)(3) Status (Denial 202052022)
1 – Go, Cleta, Go
2 – Editor’s Notebook
3 – TE/GE Releases Latest Compliance Program Information
4 – IRS Revises Form 1024-A, Application for Section 501(c)(4) Tax-Exempt Status, as Part of Ongoing Efforts to Improve Service (IR-2021-02)
5 – Rev. Proc. 2021-8 (Form 1024-A)
6 – Homeowners’ Association Denied (c)(4) Status (Denial 202047015)
1 – Editor’s Notebook
2 – IRS Release Annual Revenue Procedures
3 – Recent Denial Letter Highlights Illegality and Contrary to Public Policy as Bases for Denial of Exempt Status
4 – Religious Organization Whose Practices Include Use of Illegal Substances Denied (c)(3) Status (Denial 202053019)
1 – Editor’s Notebook
2 – Time to Ask More from e-Postcard Filers
3 – Commentary on and Excerpts from Latest TIGTA Report on TEGE Operations
4 – Applicant Maintaining Private Road for Property Owners Denied (c)(3) Status (Denial 202052034)