Paul Streckfus, Editor
1 – Editor’s Note
2 – Editor’s Notebook
3 – Posting for Nonprofit Organization Attorneys
4 – 32 House Democrats Urge Reinstatement of Disclosure Requirements
5 – GOP Bill Would Codify IRS Rule Hiding ‘Dark Money’ Donors
6 – Attorney Seeks PGP Guidance on Basis of Property Upon Conversion of Public Charity to a Private Foundation
1 – Editor’s Notebook
2 – Greetings from Learn Foundation Law
3 – Update on EO Division Counsel Responsibilities
4 – Applicant Supporting and Opposing Candidates for Political Office Denied (c)(4) Status (Denial 202120016)
1 – Quote of the Week
2 – Editor’s Notebook
3 – TEGE Exempt Organizations Council Announces June 18 EO Update Program
4 – Compilation of EO Court Tax Cases
5 – Trust Fighting IRS over Keeping Its Public Charity Status under Section 509(a)(3) (Kohler Trust for Preservation v. Commissioner)
1 – Editor’s Notebook
2 – In the News
3 – Latest Developments in Freedom Path v. IRS
1 – Editor’s Notebook
2 – Capito Joins McConnell, Braun, 40 Senators in Introducing ‘Don’t Weaponize the IRS Act’
3 – Schedule B in the Big League (Part 2)
1 – Biden Presents Plan to Boost Tax Enforcement
2 – Schedule B in the Big League (Part 1)
1 – Editor’s Notebook
2 – A Walk Down Memory Lane
3 – Remarks of New York Charity Regulator Yael Fuchs on Current EO Issues
4 – IRS issues Interim Guidance on Processing Form 1023-EZ
1 – Quote of the Week
2 – Editor’s Notebook
3 – Do DAFs Help Enable Slush Funds?
4 – Three Articles of Interest
5 – Fumo v. Commissioner – Case Study of DP under Section 4958
1 – Editor’s Notebook
2 – Program Announcement
3 – More on PLR 202114024
4 – IRS Issues Latest EO Snapshot
5 – IRS’s Answer in Larson Case, Petitioner’s Reply
1 – Editor’s Notebook
2 – Bruce Hopkins on Mayo Clinic Remand
3 – Everything You Ever Wanted to Know about Private Foundations
4 – IRS Approves Private Foundation’s Grants to Foreign Organizations (PLR 202119002)
1 – Editor’s Notebook
2 – In the News
3 – Current & Quotable
4 – Eighth Circuit Remands Mayo Clinic Case
1 – Editor’s Notebook
2 – In the News
3 – Religious Groups Recommend Changes to Proposed Group Exemption Revenue Procedure
1 – Editor’s Notebook
2 – Press Release: Attorney General James Wins Dismissal of NRA’s Fraudulent Bankruptcy, Fight for Dissolution to Continue in New York
3 – Petition in Tax Court Raises Issue of Medical Aid in Dying as an Exempt Purpose (Larson Family Charitable Foundation v. Commissioner)
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – ABA’s EO Committee to Meet Today
4 – Tax Court Concludes Organization Did Not Operate Exclusively for (c)(3) Purposes and Hence Revocation Proper (Tikar v. Commissioner)
1 – Editor’s Notebook
2 – In the News
3 – Reminder to Tax-Exempt Organizations: 990s, Other Forms Due on May 17; information and Tools Available to Help (IR-2021-104)
4 – Fiscal Year 2019 Statistical Trends Review of the Tax Exempt and Government Entities Division
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Independent Sector Supports Indexing IRA Charitable Rollover and Use of Life-Income Plans
4 – Charitable Giving Coalition Opposes Cap on Itemized Deductions
5 – Law Firm Seeks Section 170(e)(3) Guidance on Charitable Contributions of Inventory
6 – Darden Restaurants, Inc. Seeks Section 170(e)(3) Guidance on Charitable Contributions of Inventory
7 – CRS Reports on Nonitemizer Deduction and Increased Contribution Limits
1 – In the News
2 – Editor’s Notebook
3 – Opportunity Zones – Debate Rages over Their Use
4 – Coalition Makes Opportunity Zone Recommendations
1 – Editor’s Notebook
2 – In the News
3 – New Report Finds Working Charities Losing Contributions to Commercial DAFs
4 – IRS Provides Guidance for Handling Requests for Subsection Change During Application Processing
5 – Applicant Engaged in Community Social and Recreational Gatherings Denied (c)(3) Status (Denial 202117017)
1 – The EOTJ Mailbag
2 – In the News
3 – Excerpts from April 20 Remarks of IRS’s Steve Martin
1 – Current and Quotable
2 – Editor’s Notebook
3 – Trial Date Set for Guardian Community Trust