Paul Streckfus, Editor
1 – Editor’s Notebook
2 – In the News
3 – Quote of the Week
4 – You Get What You Pay For: PMA Statement Regarding Expectations for 2022 Filing Season
5 – Trust Distribution of Art Collection to Foundation Ruled Not Self-Dealing under Section 4941 and Artwork Will Be Treated as Being Used in Carrying Out Foundation’s Exempt Purpose under Section 4942(e)(1)(A) (PLR 202204003)
1 – The EOTJ Mailbag
2 – Memorial Service
3 – In the News
4 – New York Attorney General James Secures Major Win over WinRed in Consumer Protection Case
5 – Article of Interest
6 – Taxpayer Granted Extension of 45 days to Make Election to Self-Certify as a Qualified Opportunity Fund under Section 1400Z-2 (PLR 202202009)
1 – The EOTJ Mailbag
2 – In the News
3 – IRS Release Snapshot on Section 4942(h) Distributions
1 – Editor’s Notebook
2 – Article of Interest
3 – Tax Season Tip: Fund the IRS
4 – Answer Filed in Aegis for Dreams Foundation Case
1 – Editor’s Notebook
2 – Parties Enter into Stipulated Settlement in Joachim Herz Stiftung Case
3 – In the News
4 – Recent Article of Interest
5 – Reps. Waltz, Wexton Introduce Bipartisan Legislation to Strip International Olympics Committee of Its Tax Exemption Status
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – ABA Seeking Nominations for the 2022 Outstanding Nonprofit Lawyer Awards
5 – Press Release: IRS Chief Counsel Looking for 200 Experienced Attorneys to Focus on Abusive Tax Deals; Job Openings Posted
6 – CREW Says Trump Owes Taxes on RNC Payments
1 – Editor’s Notebook
2 – Cert Denied in Church Case Involving Youth Ministers
3 – Press Release: U.S. Supreme Court Declines To Review Right of Virginia Church to Operate Without Government Determining Its Theology
4 – Order and Opinion in Alearis v. U.S.
1 – Editor’s Notebook
2 – In the News
3 – ABA’s EO Committee to Meet Virtually on February 1
4 – Letter to Fidelity from Unmasking Fidelity
5 – Response to Unmasking Fidelity’s List of Demands
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Association of Merchants Providing Members with Benefits Denied (c)(3) Status (Denial 202201015)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Article of Interest
5 – Foundation Behind Network Pushing Election and Coronavirus Conspiracies Had Its Tax-Exempt Status Revoked. It Still Solicits Donations
1 – Current & Quotable
2 – Editor’s Notebook
3 – Senator Wyden Launches Investigation into Opportunity Zones
1 – Current & Quotable
2 – Editor’s Notebook
3 – Alumni Association Denied (c)(3) Status (Denial 202152020)
1 – Editor’s Notebook
2 – Congress Receives Annual National Taxpayer Advocate Report
3 – IRS Defends Denial of Iowa Church’s Tax-Free Status over Use of Psychedelic Drug
4 – Article of Interest
5 – IRS Internal Memo Explaining Rev. Proc. 2022-8 Procedures
1 – Editor’s Notebook
2 – Upcoming EO Programs
3 – In the News
4 – Rep. Bill Pascrell Still Upset over Coaches’ Salaries
1 – Editor’s Notebook
2 – In the News
3 – ABA’s EO Committee to Meet Virtually on February 1
4 – IRS Selects New IRSAC Members for 2022
1 – Editor’s Notebook
2 – IRS Releases Its 2021 Progress Update Detailing Challenging Year (IR-2022-07)
3 – Special Topics in Exempt Organizations Course
4 – IRS Responds to Query re Improper Use of VEBA Assets
1 – In the News
2 – Editor’s Notebook
3 – FY 2021 TE/GE Accomplishments Letter (EO Excerpts)
1 – In the News
2 – Editor’s Notebook
3 – Soccer Club Denied (c)(3) Status (Denial 202152019)
1 – The EOTJ Mailbag
2 – Firm Announcement
3 – In the News
4 – Editor’s Notebook
5 – IRS Announces Electronic Filing of Form 1024
6 – Rev. Proc. 2022-8, 2022-4 IRB 1
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Developer of Open Source Software Denied (c)(3) Status (Denial 202152021)
1 – The EOTJ Mailbag
2 – Passing of Marion R. Fremont-Smith, December 30, 2021
3 – Editor’s Notebook
4 – Excerpts from Rev. Proc. 2022-1 (Private Letter Ruling Requests)
5 – Rev. Proc. 2022-2 (Technical Advice Requests)
6 – Rev. Proc. 2022-3 (PLR No-Rule Issues)
7 – Rev. Proc. 2022-5 (Determination Letters)