1 – Editor’s Notebook
2 – IRS Issues More Definitive Standards for Section 501(c)(3) Tax-Exempt Limited Liability Companies
3 – Transcript of ABA Panel on Professional Opinions and Exempt Organizations (Part 2)
Month: October 2021
EO Tax Journal 2021-210
1 – Current and Quotable
2 – Editor’s Notebook
3 – In the News
4 – Transcript of ABA Panel on Professional Opinions and Exempt Organizations (Part 1)
EO Tax Journal 2021-209
1 – Editor’s Notebook
2 – In the News
3 – Outline for ABA Panel on Professional Opinions and Exempt Organizations
EO Tax Journal 2021-208
1 – Editor’s Notebook
2 – Article of Interest
3 – New York Attorney General James Launches New Easy-to-Use Online Filing Portal for Charities Operating in New York
4 – Substantial Social Activities Preclude (c)(3) Status for Networking Group
EO Tax Journal 2021-207
1 – The EOTJ Mailbag
2 – Comment on Notice 2021-56
3 – IRS Reminds Tax Professionals That It’s Time to Renew PTINs (IR-2021-207)
4 – IRS Issues Section 4943 Ruling
EO Tax Journal 2021-206
1 – Editor’s Notebook
2 – In the News
3 – FFRF Reports Illegal Political Campaigning
4 – Standards for Section 501(c)(3) Status of Limited Liability Companies (IRS Notice 2021-56)
EO Tax Journal 2021-205
1 – Quotes of the Week
2 – In the News
3 – Club Composed of Members Who Engage in Off-Road Motorcycle Riding Denied (c)(3) Status (Denial 202141025)
EO Tax Journal 2021-204
1 – Editor’s Notebook
2 – Scammers Using Section 527 Status as Cover for Phony Fundraisers
3 – Applicant Providing Bereavement Payments to Members Denied (c)(3) Status (Denial 202141026)
EO Tax Journal 2021-203
1 – The EOTJ Mailbag
2 – Johnson Amendment Violation?
3 – Editor’s Notebook
4 – IRS Joins International Organizations in Fighting Charity Fraud during Special Awareness Week
5 – Applicant Seeking to Lead a Worldwide Movement toward Better Health, Wealth, and Happiness Denied (c)(3) Exemption (Denial 202141027)
EO Tax Journal 2021-202
1 – Editor’s Notebook
2 – In the News
3 – IRS Updates Process for Frequently Asked Questions on New Tax Legislation and Addresses Reliance Concerns (IR-2021-202)
4 – IRS Grants Extension of Additional Five Years to Dispose of Excess Business Holdings under Section 4943 (PLR 202140009)
EO Tax Journal 2021-201
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Group of 7 Object to Conservation Easement Change
4 – Separating the Wheat from the Chaff: Tales from the Field on Implementing UBTI Silo Rules (Part 3)
EO Tax Journal 2021-200
1 – Editor’s Notebook
2 – Separating the Wheat from the Chaff: Tales from the Field on Implementing UBTI Silo Rules (Part 2)
EO Tax Journal 2021-199
1 – Editor’s Notebook
2 – TEGE EO Council to Present November 19 EO Update
3 – Separating the Wheat from the Chaff: Tales from the Field on Implementing UBTI Silo Rules (Part 1)
EO Tax Journal 2021-198
1 – Editor’s Notebook
2 – Prepared Outline for ABA Section 512(a)(6) Discussion
3 – IRS Releases Advertising Income Snapshot
EO Tax Journal 2021-197
1 – In the News
2 – Editor’s Notebook
3 – IRS Denies (c)(3) Status for Vintage Racing Car Club (Denial 202140017)
EO Tax Journal 2021-196
1 – Editor’s Notebook
2 – TE/GE Releases FY 2122 Program Letter
3 – Republican Meeting: “Weaponization of the IRS: A Sordid History and the Need for Taxpayer Protections”
EO Tax Journal 2021-195
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – IRS Revises Procedure for Filing Second Exemption Application
5 – Applicant Primarily Engaged in Social and Recreational Activities Denied (c)(3) Status (Denial 202139011)
EO Tax Journal 2021-194
1 – The EOTJ Mailbag
2 – In the News
3 – News from the IRS (Part 3)
EO Tax Journal 2021-193
1 – In the News
2 – Attorney General James’ Statement on Wayne LaPierre’s Re-Election to NRA Board
3 – News from the IRS (Part 2)
EO Tax Journal 2021-192
1 – Editor’s Notebook
2 – News from the IRS (Part 1)
EO Tax Journal 2021-191
1 – Editor’s Notebook
2 – Rest in Peace
3 – In the News
4 – Building Better Conservation Easements for America the Beautiful