1 – Editor’s Notebook
2 – Article of Interest
3 – IRS Exempt Organizations Update and Q&A (Part 1)
Month: June 2022
EO Tax Journal 2022-124
1 – Editor’s Notebook
2 – Marc Owens on Developments at IRS
3 – TEGE Updates Its Guidance on the Examination Process
EO Tax Journal 2022-123
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – How Much Is Too Much (or Too Little)? EO Executive Compensation Issues (Part 3)
4 – Purchase of Land by Church Will Not Be Treated as Debt-Financed Property under Section 514(b) for 15 years from Date of Acquisition Because the Land Qualifies for the Neighborhood Land Use Exception under Section 514(b)(3) (PLR 202225007)
EO Tax Journal 2022-122
1 – Editor’s Notebook
2 – Federal Court Orders Release of Testimony of Former Obama Era IRS Officials Lois Lerner and Holly Paz
3 – How Much Is Too Much (or Too Little)? EO Executive Compensation Issues (Part 2)
EO Tax Journal 2022-121
1 – Employment Opportunity
2 – In the News
3 – Movement on Syndicated Conservation Easements
4 – How Much Is Too Much (or Too Little)? EO Executive Compensation Issues (Part 1)
EO Tax Journal 2022-120
1 – Employment Opportunity
2 – Editor’s Notebook
3 – Outline for EO Executive Compensation Issues
EO Tax Journal 2022-119
1 – Editor’s Notebook
2 – In the News
3 – P4C Submits Conservation Easement Discussion Proposals
4 – Parents Educating Their Kids Denied (c)(3) Status (Denial 202224013)
EO Tax Journal 2022-118
1 – Quote of the Week
2 – In the News
3 – Editor’s Notebook
4 – IRS Explanation of Action on Decision 2021-04 (Mayo Clinic)
5 – Editor’s Prognosis on ACE Act
6 – Commentary by Hill Speakers on ACE Act
EO Tax Journal 2022-117
1 – The EOTJ Mailbag
2 – Referral Acknowledgment Letters May Be Delayed
3 – News from the IRS, Treasury, and Hill (Part 3)
EO Tax Journal 2022-116
1 – The EOTJ Mailbag
2 – Trio Address Solving EO Problems with the IRS
3 – News from the IRS, Treasury, and Hill (Part 2)
EO Tax Journal 2022-115
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – News from the IRS, Treasury, and Hill (Part 1)
4 – Outline for “News from the IRS, Treasury, and Hill”
EO Tax Journal 2022-114
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article Looks at True the Vote Shenanigans
EO Tax Journal 2022-113
1 – Editor’s Notebook
2 – Applicant Promoting Welfare of Adjunct Faculty Denied (c)(3) Status (Denial 202122012)
EO Tax Journal 2022-112
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Employment Opportunity
4 – In the News (St. Jude’s)
5 – EO Snapshot: Private Foundations: Estate Administration Exception to Indirect Self-Dealing Under Treas. Reg. 53.4941(d)-1(b)(3)
6 – EO Snapshot: Qualified Parking Fringe Benefit
7 – Groups Seek Action on Charitable Conservation Easement Program Integrity Act
EO Tax Journal 2022-111
1 – The EOTJ Mailbag
2 – U.S. Court of Appeals Ruling Affirms IRS Position that Abusive Microcaptive Insurance Transactions Are Shams
3 – Aspen Institute Letter to IRS Advocates Improving the Public’s Access to Information about Exempt Organizations and Their Activities
EO Tax Journal 2022-110
1 – Editor’s Notebook
2 – Recommendations of ABA’s EO Committee for 2022-2023 Priority Guidance Plan
3 – In the News (AARP)
EO Tax Journal 2022-109
1 – Editor’s Notebook
2 – IRS Warns of Charity Scams
3 – DAF Critic Addresses Need for Reform
4 – Outline for 501(c)(3) Multi-Member LLCs: Challenges and Opportunities
5 – Outline for Sharing the Burden Equitably: Transaction Costs in Grantmaking
EO Tax Journal 2022-108
1 – Editor’s Notebook
2 – Petition Filed by Memorial Hermann ACO
3 – Answer Filed by IRS in Memorial Hermann ACO Tax Court Case
EO Tax Journal 2022-107
1 – Editor’s Notebook
2 – FFRF Remains Concerned about Global Vision Bible Church
3 – IRS Begins Listing Its ‘Dirty Dozen’ Tax Scams for 2022 – CRATs at Top of List
4 – TE/GE Will Continue to Offer Video Meetings via Secure IRS Approved Platforms
5 – Applicant Seeking to Improve Economic Development and Business Opportunities in Local Area Denied (c)(6) Status (Denial 202221016)
EO Tax Journal 2022-106
1 – Remembrances (Part 2)
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – ABA Tax Section Supports Introduction of Amicus Briefs in Tax Court Cases
EO Tax Journal 2022-105
1 – Tom Troyer, 1933-2022
2 – Editor’s Notebook
3 – Remembrances
4 – Recent Tax Court Filing Raises Interesting Issues
5 – Petition in Petty v. Commissioner
6 – Answer Filed by IRS in Petty v. Commissioner