1 – Current and Quotable
2 – In the News
3 – Where Was the Board? (Part 4)
Month: April 2021
EO Tax Journal 2021-83
1 – Editor’s Notebook
2 – Where Was the Board? (Part 3)
3 – Partnership for Conservation Seeks Guidance on Compliance with Section 170(h) by Conservation Easements
EO Tax Journal 2021-82
1 – Editor’s Notebook
2 – In the News
3 – Senate Democrats Urge Treasury and IRS to Reverse Trump Administration’s Non-Disclosure Regs
4 – Where Was the Board? (Part 2)
EO Tax Journal 2021-81
1 – Quote of the Week
2 – Editor’s Notebook
3 – SCOTUS Donor Disclosure Case: California Likely to Lose, But Big Question Is How
4 – Where Was the Board? (Part 1)
EO Tax Journal 2021-80
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – A Message from the TE/GE Commissioners
4 – Employment Announcement
5 – IRS Approves Set-Aside for Building a Public Charter School (202116018)
6 – IRS Approves Set-Aside for Building Rehabilitation Facility (202116019)
EO Tax Journal 2021-79
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS Approves Procedures for Awarding Educational Grants under Section 4945(g)(3) (PLR 202114024)
4 – Amici Brief in AFPF Case Argues Challenge to Schedule B Reporting Is a ‘Solution in Search of a Problem’
5 – Views of the Land Trust Alliance on Conservation Easement Legislation
EO Tax Journal 2021-78
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Three Democratic Members of Congress Call on Justice Barrett to Recuse Herself from AFPF Case
5 – Chairman Scott Opening Statement at Hearing to Examine For-Profit College Conversions to Non-Profit Institutions
6 – Summary of April 20 GAO Testimony Before the Committee on Education and Labor, U.S. House of Representatives
EO Tax Journal 2021-77
1 – Editor’s Notebook
2 – Slides Prepared for Presentation on DAFs
EO Tax Journal 2021-76
1 – Editor’s Notebook
2 – In the News
3 – AFPF Files Reply Brief
EO Tax Journal 2021-74
1 – Editor’s Notebook
2 – In the News
3 – IRS Denies Another ‘Wendy Parker’ Case
EO Tax Journal 2021-73
1 – Editor’s Notebook
2 – Public Recommendations Invited on Items to be Included on the 2021-2022 Priority Guidance Plan (Notice 2021-28)
3 – More Philanthropic Leaders and Scholars Join Initiative to Accelerate Charitable Giving
4 – Common Problems & How to Solve Them – Q&A with Experts (Part 3)
EO Tax Journal 2021-72
1 – Editor’s Notebook
2 – In the News
3 – Common Problems & How to Solve Them – Q&A with Experts (Part 2)
EO Tax Journal 2021-71
1 – Quote of the Week
2 – Editor’s Notebook
3 – Common Problems & How to Solve Them – Q&A with Experts (Part 1)
4 – Excerpts from Amici Brief of Sixteen States and D.C. in American for Prosperity Foundation Case
EO Tax Journal 2021-70
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Impacts from 2020 (Part 4)
5 – Case Involving a DAF Sponsor May Be Heading to Trial in Tax Court (National Outreach Foundation v. Commissioner)
EO Tax Journal 2021-69
1 – Editor’s Notebook
2 – IRS Announces Several Key Executive Changes as Agency Gears up to Implement the Taxpayer First Act
3 – ABA’s EO Committee to Meet May 11
4 – Impacts from 2020 (Part 3)
5 – Excerpts from Amici Brief of the U.S. Chamber of Commerce in AFPF Case
EO Tax Journal 2021-68
1 – Editor’s Notebook
2 – Impacts from 2020 (Part 2)
3 – Amici Brief for Congressman John Sarbanes and Democracy 21 in Support of Neither Party in Americans for Prosperity Foundation Case
EO Tax Journal 2021-67
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Impacts from 2020 (Part 1)
5 – Excerpts from Amici Brief of Scholars of the Law of Non-Profit Organizations in Support of California in AFPF Case
EO Tax Journal 2021-66
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Two New EO Compliance Plan Initiatives Announced
4 – The Eleventh Circuit Court of Appeals: The Current Focus on Conservation Easements
5 – Excerpts from Amicus Brief of Senator Mitch McConnell in Opposition to California in Americans for Prosperity Foundation Case
6 – Excerpts from Amici Brief of 22 AGs in Support of Americans For Prosperity Foundation
EO Tax Journal 2021-65
1 – Quote of the Week
2 – Editor’s Notebook
3 – Mitigating the Unintended Consequences of the FATF Standards
4 – IRS Provides Guidance for Employers Claiming the Employee Retention Credit for First Two Quarters of 2021 (IR-2021-74)
5 – Fifteen Democratic Senators File Amici Brief in Support of California in Americans for Prosperity Case
EO Tax Journal 2021-64
1 – Editor’s Notebook
2 – Independent Community Bankers Criticize Credit Unions for Purchasing Community Banks
3 – NAFCU Says ICBA’s Attacks on Credit Union’s Tax Exemption ‘Ring Hollow’
4 – UBIT Case Studies (Part 3)
EO Tax Journal 2021-63
1 – Editor’s Notebook
2 – Extension of Time Granted for Making the Election Required on Form 1120-H for Taxpayer To Be Treated as a Homeowners Association under Section 528 (PLR 202112001)
3 – UBIT Case Studies (Part 2)