1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Transcript of State AG Update (Part 2)
Month: March 2022
EO Tax Journal 2022-63
1 – Editor’s Notebook
2 – FFRF Reports Church Politicking
3 – Transcript of State AG Update (Part 1)
EO Tax Journal 2022-62
1 – Editor’s Notebook
2 – Biden Administration’s Tax Proposals Limit Use of DAFs to Avoid Private Foundations’ Payout Requirement and Address Syndicated Conservation Easement Abuses
3 – Outlines for State Attorneys General Update
EO Tax Journal 2022-61
1 – Editor’s Notebook
2 – Employment Opportunity
3 – IRS Suspends Issuance of Several Delinquent Return Notices for Government Entities, Charities and Retirement Plans
4 – Money Received through ‘Crowdfunding’ May Be Taxable; Taxpayers Should Understand Their Obligations and the Benefits of Good Recordkeeping
5 – Rep. Pascrell Continues Crusade against High Coaches’ Salaries
EO Tax Journal 2022-60
1 – Editor’s Notebook
2 – In the News
3 – More Research on DAFs Announced
4 – Set-Aside Approved Where Court Order Precludes Qualifying Distributions (PLR 202211010)
EO Tax Journal 2022-59
1 – Editor’s Notebook
2 – May EO Committee Meeting Update
3 – Some Suggestions for Improving the Form 990
EO Tax Journal 2022-58
1 – Editor’s Notebook
2 – In the News
3 – What We Can Learn from the Otto Bremer Trust Debacle
EO Tax Journal 2022-57
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Upcoming EO Programs
4 – Response of NY Attorney General to Notice 2021-56
5 – Response of Texas Attorney General to Notice 2021-56
EO Tax Journal 2022-56
1 – Editor’s Notebook
2 – Sixth Circuit: Regulations on Charitable Donation of Conservation Easement Upheld as Valid; Tax Court Affirmed
3 – Article of Interest
4 – IRS Provides Advice to Agents Conducting Syndicated Conservation Easement Exams
5 – IRS Opines that Automatic Revocation Provision in Section 6033(j)(1)(B) Is Not Contingent upon Satisfaction of the Notification Requirement in Section 6033(j)(1)(A)
EO Tax Journal 2022-55
1 – Senate Finance Committee Members Show Interest in Making Charitable Giving Work for All
2 – Comment Letter on LLCs and Notice 2021-56 from NYSBA
3 – Group Asks Treasury to Exercise Caution When Making Opportunity Zone Changes
EO Tax Journal 2022-54
1 – Editor’s Notebook
2 – Senate Finance Committee Hearing on Charitable Giving
3 – Transcript of IRS Exempt Organizations Update and Q&A (Part 3)
EO Tax Journal 2022-53
1 – Editor’s Notebook
2 – Article of Interest
3 – Transcript of IRS Exempt Organizations Update and Q&A (Part 2)
EO Tax Journal 2022-52
1 – Editor’s Notebook
2 – IRS Announces Publication of Three New EO Technical Guides
3 – IRS Unveils Voice and Chat Bots to Assist Taxpayers with Simple Collection Questions and Tasks
4 – Transcript of IRS Exempt Organizations Update and Q&A (Part 1)
EO Tax Journal 2022-51
1 – In the News
2 – Editor’s Notebook
3 – Applicant Using ‘Divine Sacramental Cannabis’ in Its Church Services Denied (c)(3) Status (Denial 202210022)
EO Tax Journal 2022-50
1 – Employment Opportunity
2 – In the News
3 – Copy of “Dear Colleague: Support Charitable Giving” Letter
4 – Tax Issues for Fundraising Platforms, Their Donors and Donees (Part 2)
EO Tax Journal 2022-49
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Latest Aegis for Dreams Foundation Case Development
4 – Tax Issues for Fundraising Platforms, Their Donors and Donees (Part 1)
EO Tax Journal 2022-48
1 – Editor’s Notebook
2 – Upcoming EO Programs
3 – In the News
4 – Outline for Tax Issues for Fundraising Platforms, Their Donors and Donees
EO Tax Journal 2022-47
1 – Editor’s Notebook
2 – In the News
3 – Transcript of “Consequences of Americans for Prosperity Foundation v. Bonta” (Part 2)
EO Tax Journal 2022-46
1 – Editor’s Notebook
2 – In the News
3 – IRS Memo Details Audit Procedures for TE/GE Functions to Confirm Receipt by and Subsequent Discussion with Taxpayers
4 – Materials Prepared for March 3 IRS Session of TEGE Exempt Organizations Council
EO Tax Journal 2022-45
1 – Editor’s Notebook
2 – Executive Summary of ABA’s LLC Comments
3 – Comments of AICPA on Proposed Group Exemption Revenue Procedure
EO Tax Journal 2022-44
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Transcript of “Consequences of Americans for Prosperity Foundation v. Bonta” (Part 1)
EO Tax Journal 2022-43
1 – Editor’s Notebook
2 – In the News
3 – Outline for Consequences of Americans for Prosperity Foundation v. Bonta
4 – Senator Warren and Rep. Jayapal Call on Treasury to Investigate Revolving Door Between Treasury and ‘Big Five’ Accounting Firms
EO Tax Journal 2022-42
1 – Editor’s Notebook
2 – Recent Article of Interest
3 – Transcript of DC Bar Program on Tax-Exempt LLCs and Notice 2021-56 (Part 2)