1 – Editor’s Notebook
2 – House Republican Leaders ‘Shocked’ at IRS Denial, Want Briefing
3 – ADL Urges the IRS to Investigate Tax-Exempt Groups Supporting Violent Extremism and to Engage in Proper Oversight
Month: June 2021
EO Tax Journal 2021-125
1 – Editor’s Notebook
2 – Outline Prepared for State Attorney General Charities Oversight Update
EO Tax Journal 2021-124
1 – Editor’s Notebook
2 – Rep. Chip Roy Leads Effort Calling Out IRS’s Religious Discrimination
3 – Rep. Hagedorn Introduces Legislation to Increase Number of Opportunity Zones
4 – IRS Rules Proposed Student Loan Servicing Benefit Is Not an ‘Other Benefit’ under Section 501(c)(9) Because It Does Not Protect against a Contingency that Interrupts or Impairs Earning Power (PLR 202125002)
EO Tax Journal 2021-123
1 – EO Update Program Rescheduled for Monday (Unless New Federal Holiday Declared)
2 – Editor’s Notebook
3 – Georgia CPA Indicted for Promoting Syndicated Conservation Easement Tax Scheme Involving Fraudulent Charitable Deductions
4 – Applicant Providing Members with Funds for Funeral Services Denied (c)(3) Status (Denial 202124012)
EO Tax Journal 2021-122
1 – In the News
2 – Editor’s Notebook
3 – Applicant Engaged in Training and Exhibiting Dogs Denied (c)(3) Status (Denial 202124009)
4 – Section 7611 Routine Request Exception Held to Apply to Letters Sent to Church Applicable Large Employers
EO Tax Journal 2021-121
1 – In the News
2 – Editor’s Notebook
3 – Text of Pinkert v. Schwab Charitable Fund
EO Tax Journal 2021-120
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS Denies Religious Group Tax Exempt Status; States ‘Bible Teachings’ Are ‘Affiliated with the Republican Party’
4 – Appeal Letter of Christians Engaged to IRS’ Proposed Denial Letter
EO Tax Journal 2021-119
1 – Editor’s Notebook
2 – Politically-Engaged Religious Organization Denied (c)(3) Status
3 – Copy of IRS Denial Letter to Christians Engaged
EO Tax Journal 2021-118
1 – Editor’s Notebook
2 – In the News
3 – Book Publication
4 – Applicant Providing Social and Recreational Activities, Primarily Golfing, to Members Denied (c)(3) Status (Denial 202122011)
EO Tax Journal 2021-117
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Tax-Exempt Organizations Should Monitor Compensation from Affiliated Companies
4 – IRS Rules Foundation’s Loan to Grantee is a Program-Related Investment under IRC § 4944 and a Qualifying Distribution under IRC § 4942 (PLR 202123004)
EO Tax Journal 2021-116
1 – Editor’s Notebook
2 – Accelerating Charitable Efforts Act Introduced
3 – Five Groups Oppose Proposed ACE Act Legislation
4 – New Senate Bill Would Stifle Charitable Giving, Harming Those in Need
EO Tax Journal 2021-115
1 – Editor’s Notebook
2 – Remarks of Janine Cook, Deputy Associate Chief Counsel (EEE)
EO Tax Journal 2021-114
1 – Quote of the Week
2 – More Money Requested for EO in FY 2022 IRS Budget Request
3 – 2021 Outstanding Nonprofit Lawyer Award Recipients Announced
4 – House Committee on Education and Labor Concerned about For-Profit College Conversions to Nonprofit Status
EO Tax Journal 2021-113
1 – The EOTJ Mailbag
2 – In the News
3 – Remarks of New IRS Associate Chief Counsel (EEE)
EO Tax Journal 2021-112
1 – Quote of the Week
2 – In the News
3 – Senators King and Grassley Introduce Legislation to Ensure Charitable Donations Reach Working Charities
4 – Statement on the Introduction of Bipartisan Bill, Initiative to Accelerate Resources to America’s Charities
5 – Comments of Partnership for Conservation on Section 170(h) Compliance
EO Tax Journal 2021-111
1 – Internet Problems
2 – In the News
3 – Groups Make Form 990 Recommendations
4 – Comments of Charity Navigator on Exempt Organization Forms
EO Tax Journal 2021-110
1 – Administration Proposal Would Negatively Affect Tax Benefits of Charitable Remainder Trusts
2 – Latest Newsletter from IRS Tax Exempt Government Entities
3 – Herding Cats: Group Exemptions and Notice 2020-36 (Part 2)
EO Tax Journal 2021-109
1 – In the News
2 – Herding Cats: Group Exemptions and Notice 2020-36 (Part 1)
EO Tax Journal 2021-108
1 – Upcoming Program
2 – Recent Article of Interest
3 – Council of Michigan Foundations Seeks DAF Regs, Clarification of MRIs and PRIs
4 – Hawaii Foodbank Seeks Guidance on Section 170(e)(3) Contributions of Inventory
5 – Miller & Chevalier Notes Six Years of Inaction on Contributions of Inventory Guidance
EO Tax Journal 2021-107
1 – Editor’s Notebook
2 – ABA Tax Section PGP Recommendations
3 – NASCO Seeks Form 1023-EZ Revision, Reinstatement of Schedule B Requirements, and Enhanced Information Sharing
EO Tax Journal 2021-106
1– Quote of the Week
2 – No Tax Proposals Directly Affecting EOs in Biden Budget
3 – Article Supports Reinstating Schedule B Reporting
4 – IRS Seeks Nominations for 2022 Internal Revenue Service Advisory Council
5 – AICPA’s EO Recommendations for 2021-2022 Priority Guidance Plan
6 – Council on Foundations’ PGP Recommendations
EO Tax Journal 2021-105
1 – Editor’s Notebook
2 – May 11 ABA Remarks of IRS’s Rob Malone