1 – Editor’s Notebook
2 – Article Addresses Section 501(c)(15) Issues on Appeal to Tenth Circuit
3 – Transfer of Assets from a Tax-Exempt Entity to a Political Subdivision Is Not Covered by the Regulations under Section 337(d) (PLR 202134013)
Month: August 2021
EO Tax Journal 2021-168
1 – Editor’s Notebook
2 – IRS Revoked Organization Conducting Primarily Business Activities (Revocation 202134018)
EO Tax Journal 2021-167
1 – Editor’s Notebook
2 – In the News
3 – Report to Readers
EO Tax Journal 2021-166
1 – In the News
2 – Statement on the Passing of Lester Salamon
3 – DOJ Seeks Immediate Review of Section 6103 Issue by Eleventh Circuit
EO Tax Journal 2021-165
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Upcoming EO Committee Virtual Meeting, Tuesday, September 21, 2021
4 – Applicant Denied 501(c)(10) Exempt Status (Denial 202133015)
EO Tax Journal 2021-164
1 – New York Charities Bureau Announces Schedule B Collection Suspension
2 – Editor’s Notebook
3 – DAF Analysis Shows Need for Reform
4 – The Council on Foundations’ Objections to ACE Act
5 – S. 1981 Threatens Donor Privacy
EO Tax Journal 2021-163
1 – On the Move
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Ruling Approves (c)(3)’s Transactions and Holds Not Subject to Section 512 or 4958 (PLR 202133014)
EO Tax Journal 2021-162
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – EO Division Provides Updated Procedures Relating to Direct Contact
4 – Credit Unions Object to Proposed Account Reporting Requirements
EO Tax Journal 2021-161
1 – Editor’s Notebook
2 – In the News
3 – New Book Looks at Intergenerational Transfers
4 – Letter of 13 Republican Senators to TIGTA on EO Review Procedures
EO Tax Journal 2021-160
1 – Article of Interest
2 – Editor’s Notebook
3 – Latest Tax Court Developments in Guardian Community Trust Case
4 – Three Democratic Senators Stress Need for Adequate IRS Resources
EO Tax Journal 2021-159
1 – Quote of the Week
2 – In the News
3 – Should Churches Be Taxed?
4 – Charity Heads Argue for ACE Act
5 – Editor’s Notebook
6 – Farmers’ Market Denied (c)(3) Status (Denial 202131012)
EO Tax Journal 2021-158
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Applicant Providing Golf Instruction and Running a Golf Training Complex Denied (c)(3) Status (Denial 202131011)
EO Tax Journal 2021-157
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Use of ‘Philanthropic’ LLCs Raises Concerns
5 – Guidance Provided on IRS Handling of Educational Organizations under Section 170(b)(1)(A)(ii)
6 – Initial EO Determinations Specialists Must Sign Off on Any Review Changes to Proposed Denial Letters
EO Tax Journal 2021-156
1 – Employment Opportunity Announcement
2 – Editor’s Notebook
3 – Bradley Foundation Pushes Back on New Yorker Article
4 – Bradley Foundation Spreads The Big Lie
5 – ‘Big Money Behind the Big Lie’ Exposes the Bradley Foundation Role
EO Tax Journal 2021-155
1 – Quote of the Week
2 – Editor’s Notebook
3 – TOT Property Holdings Highlight Fundamental Flaw in Conservation Easements
4 – Appellant Seeks Rehearing of Disallowance of Conservation Easement Deduction (TOT Property Holdings v. Commissioner)
EO Tax Journal 2021-154
1 – The EOTJ Mailbag
2 – Upcoming Fall Programs
3 – In the News
4 – Editor’s Notebook
5 – Applicant Promoting Area to Visitors Denied (c)(3) Status (Denial 202131013)
EO Tax Journal 2021-153
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Groups Oppose Proposed DAF Reform Legislation
EO Tax Journal 2021-152
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Applicant Providing Research Management Software to Anyone for Any Purpose Denied (c)(3) Status (Denial 202129017}
4 – Applicant Providing Software for Cryptocurrency Industry to Anyone and for Any Purpose Denied (c)(3) Status (Denial 202129016)
EO Tax Journal 2021-151
1 – In the News
2 – Editor’s Notebook
3 – C-SPAN’s General Counsel Bruce Collins Is Retiring
4 – Condominium Association Denied (c)(4) Status (Denial 202130015)
EO Tax Journal 2021-150
1 – In the News
2 – Rep. Kelly Introduces Bill to Protect Nonprofit Donors from Political Targeting
3 – Editor’s Notebook
4 – Fraternal Police Association Ticketed by IRS (Long Beach Motor Patrol Association v. Commissioner)
5 – Recent EO Snapshot on Section 4941
EO Tax Journal 2021-149
1 – In the News
2 – IRS Reminder: Employer Identification Numbers Must Be Kept Up-to-Date
3 – Editor’s Notebook
4 – Tax Court Petitioner Fighting Revocation of (c)(4) Status (Associated Veterans of Loveland, Colorado v. IRS)
EO Tax Journal 2021-148
1 – Quote of the Week
2 – In the News
3 – A Look at (c)(4)s and ‘Dark Money’
4 – IRS Office of Chief Counsel Opines on Impact of Extinguishment Clauses to Conservation Easements under Section 170(h)