1 – Editor’s Notebook
2 – FAQs – Helpful But at What Cost?
3 – Community Foundations Being Misused?
4 – IRS Approves Section 4942(g)(2) Set-Aside Program under Unique Circumstances (Letter 202118024)
Month: September 2021
EO Tax Journal 2021-189
1 – Editor’s Notebook
2 – Abstract of Recent Article
3 – Chefs Supporting Food & Beverage Industry Denied (c)(3) Status (Denial 202138008)
EO Tax Journal 2021-188
1 – Editor’s Notebook
2 – In the News
3 – New York Attorney General James’ Statement After New Party Moves to Intervene in NRA Dissolution Case
4 – Bankers Oppose Expansion of Credit Union Lending
EO Tax Journal 2021-187
1 – Editor’s Notebook
2 – Applicant Fails to Qualify as Church (Denial 202138010)
EO Tax Journal 2021-186
1 – Editor’s Notebook
2 – Program Providing Youth with Steer Skills Satisfies Section 4945 Individual Grant Requirements (Letter 202123010)
3 – Program Making Grants to Musicians to Provide Musical Accompaniment Satisfies Section 4945 Individual Grant Requirements (Letter 202127046)
EO Tax Journal 2021-185
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Prepared Outline for “News from the IRS and Treasury”
EO Tax Journal 2021-184
1 – Editor’s Notebook
2 – Excerpts from “Anything Goes: Approval of Nonprofit Status by the IRS”
EO Tax Journal 2021-183
1 – Editor’s Notebook
2 – IRS News Release on Charity Donations
3 – Credit Union National Association Opposes Reporting of Account Holder Information
EO Tax Journal 2021-182
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – IRS Rules Foundation’s Grants to Supporting Organization Will Be Qualifying Distributions under section 4942 and Will Not Be Taxable Expenditures under Section 4945 (PLR 202137007)
EO Tax Journal 2021-181
1 – Editor’s Notebook
2 – 2021 NAAG/NASCO Virtual Charities Conference
3 – KPMG Provides Summary and Analysis of Proposed Section 4968 Change
4 – IRS Commissioner Supports Funding Increase
EO Tax Journal 2021-180
1 – Editor’s Notebook
2 – Upcoming EO Committee Virtual Meeting, September 21, 2021
3 – DAFs in the News (Again)
4 – CalNonprofits Supports ACE Act
EO Tax Journal 2021-179
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Media Matters’ Electioneering Against Larry Elder Broke IRS Rules, Complaint Says
4 – Set-Aside Approved for Historic Structure (Letter 202136005)
EO Tax Journal 2021-178
1 – Editor’s Notebook
2 – Applicant Providing Security Service for Private Homeowners within Subdivision Denied (c)(4) Status (Denial 202135009)
3 – Stay Granted in Litigation against New York State on Donor Disclosure Policy That Is Being Changed in Light of AFPF Supreme Court Case
EO Tax Journal 2021-177
1 – Editor’s Notebook
2 – In the News
3 – EO Excerpts from 2021-2022 Priority Guidance Plan
4 – IRS Publishes EO Tax Guides
5 – Request for VEBA Guidance Did Not Make PGP (Again)
EO Tax Journal 2021-176
1 – Opposing Views Presented at DAF Panel
2 – Editor’s Notebook
3 – Applicant Providing Educational Luncheons Geared to Particular Industry Denied (c)(3) Status (Denial 202135008)
EO Tax Journal 2021-175
1 – Editor’s Notebook
2 – In the News
3 – Who We Are
4 – Rep. Bobby Scott Concerned about Conversions of For-Profit Educational Institutions to (c)(3) Status
EO Tax Journal 2021-174
1 – The EOTJ Mailbag
A – Information on Rev. Proc. 2021-40 (Richard Fox, Jeff Schragg)
B – Support for IRS Attorneys (Eve Borenstein)
2 – Editor’s Notebook
3 – Comprehend if You Can (PLRs 201407021 and 201407023)
4 – IRS Holds Transactions Will Not Constitute Acts of Indirect Self-Dealing under Section 4941 (PLR 200635017)
EO Tax Journal 2021-173
1 – Editor’s Notebook
2 – IRS Adds PF Interest in LLC to No-Rule List (Rev. Proc. 2021-40)
3 – Minnesota AG Restructures Charity Following Self-Dealing Transactions
4 – Section 501(c)(3) Organization to File Amended 990s after Omitting Director’s Salary
EO Tax Journal 2021-172
1 – Quote of the Week
2 – Editor’s Notebook
3 – ACLJ Takes Biden IRS to Court Over Withholding Documents on Unlawfully Targeting of Christian Organizations
4 – The Record Achieves Official Nonprofit Status from IRS
EO Tax Journal 2021-171
1 – Report to Readers III
2 – On the Move
3 – Editor’s Notebook
4 – First Effects of the AFPF Donor Disclosure Decision and Additional Analysis
5 – Eve Borenstein Clarifies Public Charity Classification Rules
EO Tax Journal 2021-170
1 – Report to Readers II
2 – Editor’s Notebook