Paul Streckfus, Editor
1 – Editor’s Notebook
2 – Public Recommendations Invited on Items to be Included on the 2022-2023 Priority Guidance Plan (Notice 2022-21)
3 – McCollum, Upton Introduce Bill to Strengthen Link Between Nonprofit Sector and Federal Government
4 – Fact Sheet of The Nonprofit Sector Strength and Partnership Act, H.R. 7587
5 – Section-by-Section Summary of The Nonprofit Sector Strength and Partnership Act, H.R. 7587
1 – Editor’s Notebook
2 – Senate Finance Subcommittee to Hold Hearing on the Political Activities of Tax-Exempt Entities
3 – New York Attorney General Sues Long Island Lawyers for Paying Themselves More Than $1 Million Intended for Deceased Client’s Charity
4 – Groups Support Senate Finance Committee Hearing on Abusive Syndicated Conservation Easements
5 – Organization Revoked on Basis of Excessive Private Benefit (Revocation 202216020)
1 – In the News
2 – Editor’s Notebook
3 – List of Transcripts and Outlines from March 3-4, 2022, Annual Meeting of the TEGE Exempt Organizations Council
4 – Outline for Hot Topics in Exempt Organizations
5 – Outline for Remote Work-State Impact
1 – Current & Quotable
2 – In the News
3 – IRS Seeks Nominations for the 2023 Internal Revenue Service Advisory Council (IR-2022-94)
4 – Applicant Formed for Religious Funeral Purposes Denied for Failure to Supply Information (Denial 202213012)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Petitioner Seeks Reversal of IRS Decision to Revoke Church Status under Section 170(b)(1)(A)(i)
4 – Excerpts from Optimum Health Institute Website about Free Sacred Trinity Church
1 – The EOTJ Mailbag
2 – May 16 Is Filing Deadline for Many Tax-Exempt Organizations
3 – Article of Interest
4 – Soccer Team’s Support Club Denied (c)(3) Status (Denial 202213013)
1 – Editor’s Notebook
2 – California Attorney General Bonta Takes Legal Action Against Sham Health Care Sharing Ministry
3 – IRS Concludes Applicant Operated as a Tax Avoidance Scheme for the Private Benefit of Employees and Employers (Denial 202214013)
1 – Editor’s Notebook
2 – In the News
3 – Upcoming EO Program
4 – Recent EO Article of Interest
5 – Applicant Making Landscape Designs for Client’s Homes and Providing Related Services Denied (c)(3) Status (Denial 202214014)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – U.S. Nonprofit Hospitals Get Billions More in Tax Breaks Than They Spend on Charity Care and Community Investment
4 – AHA: Lown Institute Report on Hospital Community Benefits Misses Mark
5 – Justice Department Sues to Shut Down Multistate Tax ‘Elimination’ Scheme Involving CRATs
1 – Upcoming Program
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – BLM Co-Founder: Charity Transparency Laws Are ‘Triggering’
5 – Buying Club Denied (c)(7) Status (Denial 202215016)
1 – In the News
2 – Editor’s Notebook
3 – Minnesota Attorney General Ellison Secures $120K Repayment from Fundraiser Who Did Not Properly Spend Funds
4 – Article of Interest (“Regulating Charitable Crowdfunding”)
5 – California Attorney General Bonta Announces Stipulated Judgment Against ZeroDivide for Misspending Donations
6 – Applicant Operating a Seasonal Trailer Park Denied (c)(7) Status as a Social Club (Denial 202213011)
1 – Editor’s Notebook
2 – Upcoming Remote EO Program
3 – IRS Letters Going Out to Taxpayers Who May Need to Take Action Related to Qualified Opportunity Funds
4 – Applicant Benefitting Segments of Lines of Business Denied (c)(6) Status (Denial 202213010)
5 – Applicant Promoting the Private Interests of Its Members Denied (c)(6) Status (Denial 202214015)
1 – Editor’s Notebook
2 – In the News
3 – How Can the PGA TOUR Possibly Justify Its Tax Break?
4 – Tax Court Holds Officer of (c)(3) Is an Employee for Employment Tax Purposes (The Redi Foundation v. Commissioner)
1 – Editor’s Notebook
2 – In the News
3 – Preliminary In-Person Agenda for May 13 Meeting of EO Committee of ABA’s Tax Section
4 – IRS Memo Concludes Providing Pension and Health Benefits to Members Do Not Further Section 501(c)(6) Business League Purposes (PMTA 2022-004)
1 – In the News
2 – Editor’s Notebook
3 – IRS Guidance Update (Part 3)
1 – Editor’s Notebook
2 – IRS Guidance Update (Part 2)
3 – Another Contingent Set-Aside Approved (Determination 202213014)
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Comments of Massachusetts on LLCs
5 – IRS Guidance Update (Part 1)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Attorney General James Warns Hate Group to Immediately Stop Spying on Muslim Communities
4 – ‘De Facto Agents of the State’? GOP Lawmakers Want to Keep a Sharper Eye on Nonprofits that Get Most of Their Money from Minnesota
5 – Outline for IRS Guidance Update
1 – Editor’s Notebook
2 – In the News
3 – Coalition’s Comments on Treasury Proposal to Limit PF to DAF Transfers for Purposes of Section 4942
4 – Applicant Providing a Health Care Sharing Ministry Program Denied (c)(3) Status (Denial 202213009)
1 – Employment Opportunities
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Tax Court Press Release on Proposed Amendments to Its Rules of Practice
5 – Proposed New Tax Court Rule 152 on Amicus Briefs
6 – Transcript of State AG Update (Part 3)