1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Three Anti-Tax Groups Oppose Charitable Conservation Easement Program Integrity Act
5 – Rodeo Organizers Denied (c)(3) Status, Stay (c)(4) (Denial 202129015)
Month: July 2021
EO Tax Journal 2021-146
1 – Second Quote of the Week
2 – Editor’s Notebook
3 – Article of Interest
4 – Abandoned Mother of Eight to Pay for Sins of Errant Spouse (Ononuju v. Commissioner)
EO Tax Journal 2021-145
1 – Editor’s Notebook
2 – State Attorneys General Update – Part 3
3 – 55 Nonprofit Groups Urge Helpful Charitable Measures
EO Tax Journal 2021-144
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Five Aspects of DAFs Missing in Article on S. 2981
4 – State Attorneys General Update – Part 2
EO Tax Journal 2021-143
1 – Quote of the Week
2 – Editor’s Notebook
3 – Nonprofits, Foundations, and Other Philanthropic Leaders Join Initiative to Accelerate Charitable Giving
4 – State Attorneys General Update – Part 1
EO Tax Journal 2021-142
1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
4 – Community Banks Ask Treasury to Take Action Against Credit Unions Purchasing Banks
5 – Credit Unions Dispute Bank “Falsehoods and Inaccuracies”
EO Tax Journal 2021-141
1 – Editor’s Notebook
2 – In the News
3 – Most U.S. Nonprofit Hospitals Neglect Community Investment Obligation, Analysis Reveals
4 – Individual Held Not to Have Standing to Challenge Organization’s Tax-Exempt Status in U.S. District Court in Maryland
EO Tax Journal 2021-140
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – Tax Court Holds Successor Organization to a For-Profit Business Does Not Qualify under Section 501(c)(3)
EO Tax Journal 2021-139
1 – Editor’s Notebook
2 – Ellen Aprill on Americans for Prosperity and the Future of Schedule B
3 – Association of Property Owners of a Recreational Vehicle Park Denied (c)(4) Status (Denial 202128009)
EO Tax Journal 2021-138
1 – Editor’s Notebook
2 – In the News
3 – Personnel Announcement
4 – Liberty Justice Center Sues New York and New Jersey for Violating Free Speech Protections Recently Found by U.S. Supreme Court
5 – Complaint Filed by Liberty Justice Center to Compel No Schedule B Disclosure to New York and New Jersey Attorneys General
EO Tax Journal 2021-137
1 – Editor’s Notebook
2 – In the News
3 – Electronic Filing Mandate for Form 990-EZ
4 – The Johnson Amendment Was Largely Followed During the 2020 Election
5 – IRS Guidance Update (Part 5)
EO Tax Journal 2021-136
1 – In the News
2 – Article of Interest
3 – IRS Guidance Update (Part 4)
EO Tax Journal 2021-135
1 – The EOTJ Mailbag
2 – IRS Guidance Update (Part 3)
EO Tax Journal 2021-134
1 – In the News
2 – IRS Nationwide Tax Forum Kicks Off July 20
3 – IRS Guidance Update (Part 2
EO Tax Journal 2021-133
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – ACLJ: Pure Threats, Crude Deceptions
4 – Applicant Denied (c)(3) Status Because the Majority of Its Activities Serve Social and Recreational Purposes (Denial 202127040)
EO Tax Journal 2021-132
1 – Editor’s Notebook
2 – In the News
3 – IRS Guidance Update (Part 1)
EO Tax Journal 2021-131
1 – Editor’s Notebook
2 – IRS Recognizes Christians Engaged as Exempt
3 – Announcement to All Attendees of the EO Council’s June 28 Exempt Organizations Update
4 – IRS Responses to EO Council Inquiries
EO Tax Journal 2021-130
1 – Editor’s Notebook
2 – Selected Excerpts from National Taxpayer Advocate’s Objectives Report to Congress, June 30, 2021
3 – Applicant Formed to Provide Services for a Fee in a Commercial Manner to Pharmaceutical Companies Denied (c)(3) Status (Denial 202126024)
EO Tax Journal 2021-129
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Supreme Court Holds California’s Fundraising Disclosure Regime Unconstitutional
4 – California Association of Nonprofits Laments AFPA Decision
EO Tax Journal 2021-128
1 – Quote of the Week
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Supreme Court’s Opinion in Americans for Prosperity Foundation
EO Tax Journal 2021-127
1 – Editor’s Notebook
2 – 2020 Form 990 Reference Guide Now Available
3 – TEGE Memo Addresses Current Status of COVID Restrictions
4 – Michigan Study Looks at DAF Payout Rates
5 – Applicant Promoting Welfare of Adjunct Faculty Denied (c)(3) Status (Denial 202122012)