March 2021 – EO Tax Journal

3 – Tax Day for Individuals Extended to May 17: Treasury, IRS Extend Filing and Payment Deadline (IR-2021-59)

4 – Reps. Neal, Pascrell Applaud IRS Tax-Filing Extension to May 17

5 – Block Beautification Organization Revoked for Non-(c)(3) Purposes and Activities (Revocation 202110026)

6 – Exemption of Social Club Revoked for Qualification Failures (Revocation 202110028)

Editor's Notebook Focus on Courts PLRs, TAMs, and Denial Letters

EO Tax Journal 2021-53

March 18, 2021Paul StreckfusComments Off

1 – Editor’s Notebook

2 – DOJ Seeks to Participate in Oral Arguments in Schedule B Cases

3 – Petitioners Seek More Time for Oral Arguments in Schedule B Cases

4 – Applicant Providing Funds to Lottery Winners for Student Loan Repayment Denied (c)(3) Status (Denial 202105010)

Editor's Notebook Focus on Congress Focus on IRS and Treasury Transcripts (Other)

EO Tax Journal 2021-52

March 16, 2021April 23, 2025Paul StreckfusComments Off

1 – Editor’s Notebook

2 – American Rescue Plan Act Has EO Provisions

3 – Latest Exempt Organization Update from IRS

4 – Group Exemptions: Once More unto the Breach? (Part 2)

Editor's Notebook Focus on IRS and Treasury Transcripts (Other)

EO Tax Journal 2021-51

March 15, 2021April 23, 2025Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Focus on the IRS

3 – Donor’s Installation of an Accessibility Ramp Required to Comply with the ADA Is Treated as a Change that Is Permitted under Section 170(h)(4)(B)(i) Pertaining to Façade Easements (AM 2021-001)

4 – Group Exemptions: Once More unto the Breach? (Part 1)

Current News and Developments Editor's Notebook Transcripts (Other)

EO Tax Journal 2021-50

March 12, 2021April 23, 2025Paul StreckfusComments Off

1 – Editor’s Notebook

2 – In the News

3 – IRS Chief Counsel and Treasury Update (Part 3)

Focus on Congress Focus on IRS and Treasury Transcripts (Other)

EO Tax Journal 2021-49

March 11, 2021April 23, 2025Paul StreckfusComments Off

1 – Groups Criticize IRS’s “Capricious” Approach to Audits of Section 170(h) Conservation Easements

2 – Reps. Pappas and Walorski Lead Bipartisan Legislation Empowering Charitable Giving

3 – IRS Chief Counsel and Treasury Update (Part 2)

Current News and Developments Editor's Notebook Focus on IRS and Treasury Transcripts (Other)

EO Tax Journal 2021-48

March 10, 2021Paul StreckfusComments Off

1 – Editor’s Notebook

2 – In the News

3 – IRS Chief Counsel and Treasury Update (Part 1)

Editor's Notebook Focus on Courts Focus on IRS and Treasury Transcripts (Other)

EO Tax Journal 2021-47

March 9, 2021April 23, 2025Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Fairbairn v. Fidelity Charitable: Duty Remains Unclear, Written Policies Key

3 – Exempt Organizations Update from the Acting EO Division Director (Part 2)

Editor's Notebook Focus on IRS and Treasury Transcripts (Other)

EO Tax Journal 2021-46

March 8, 2021April 23, 2025Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Exempt Organizations Update from the Acting EO Division Director (Part 1)

Editor's Notebook Focus on Congress Focus on IRS and Treasury

EO Tax Journal 2021-45

March 5, 2021Paul StreckfusComments Off

1 – Editor’s Notebook

2 – Rep. Pascrell Asks Treasury Secretary Yellen for Emergency Action Against Capitol Insurrection Groups

3 – Rep. Pascrell Demands New Answers on IRS Enforcement Against Law-Breaking Groups

4 – CREW Calls for IRS Investigation of Two Political (c)(4)s

Editor's Notebook Focus on Courts Focus on IRS and Treasury Program Announcements

EO Tax Journal 2021-44

March 4, 2021April 23, 2025Paul StreckfusComments Off

1 – Editor’s Notebook

2 – TEGE EO Council to Meet Today and Tomorrow

3 – Latest Developments on AFPF Supreme Court Case

4 – Excerpts from Amicus Brief of the Philanthropy Roundtable in AFPF Case

5 – Memorandum for Exempt Organizations Examinations Employees

6 – Latest FAQs on Paycheck Protection Program Loans

Focus on IRS and Treasury The EOTJ Mailbag

EO Tax Journal 2021-43

March 3, 2021Paul StreckfusComments Off

1 – The EOTJ Mailbag

2 – TIGTA Releases Report on UBIT Enforcement

Current News and Developments Editor's Notebook Focus on IRS and Treasury The EOTJ Mailbag Transcripts (ABA EO Committee)

EO Tax Journal 2021-42

March 2, 2021April 23, 2025Paul StreckfusComments Off

1 – Editor’s Notebook

2 – The EOTJ Mailbag

3 – In the News

4 – IRS Provides Guidance for Employers Claiming the Employee Retention Credit for 2020, including Eligibility Rules for PPP Borrowers (IR-2021-48)

5 – Published Transcripts of January 28 EO Committee Meeting

6 – Loans and Loan Forgiveness under the Paycheck Protection Program (Part 3)

Editor's Notebook Focus on Courts The EOTJ Mailbag Transcripts (ABA EO Committee)

EO Tax Journal 2021-41

March 1, 2021April 23, 2025Paul StreckfusComments Off

1 – Editor’s Notebook

2 – On the Move

3 – The EOTJ Mailbag

4 – Loan Forgiveness under the Paycheck Protection Program (Part 2)

5 – U.S. District Court’s Opinion in Fairbairn v. Fidelity Charitable