1 – Editor’s Notebook
2 – Threats to Weaponize the IRS Will Not Deter the Family Research Council
3 – Maintenance and Operation of a Cemetery that Includes Sales to the Public Denied (c)(3) Status (Denial 202234007)
Month: August 2022
EO Tax Journal 2022-162
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – Report of Interest
5 – IRS Provides Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020 (IR-2022-155),
6 – Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020 (Notice 2022-36)
EO Tax Journal 2022-161
1 – Editor’s Notebook
2 – In the News
3 – Firm Requests that PGP Include Guidance that Branch Profits Tax Is Not Applicable to Foreign Exempt Organizations that have UBTI under Section 512(a)(2)
4 – An Estate Is Not Entitled to an Estate Tax Deduction under § 2055 or § 2056 for the Portion of a Unitrust Interest that May Be Distributed Either to Charity or Decedent’s Spouse at the Discretion of a Trustee
EO Tax Journal 2022-160
1 – Editor’s Notebook
2 – Billionaire Donates $1.6 Billion in Stock to (c)(4) Trust
3 – Article of Interest
4 – A DP’s Favorite Words: Incidental or Tenuous
5 – EO Snapshot: Private Foundations: Incidental and Tenuous Exception to Self-Dealing Under Treas. Reg. 53.4941(d)-2(f)(2)
EO Tax Journal 2022-159
1 – Editor’s Notebook
2 – Compilation and Correction of Filing Tips from Email Updates 156, 157, and 158
3 – ABA’s EO Committee to Meet Virtually on September 8
4 – IRS Appeals Invites Input on Enhancing Video Conference Options for Taxpayers and Tax Professionals
5 – Lack of Capacity to Litigate May Result in Dismissal of Petitioner’s Case (XC Foundation v. Commissioner)
EO Tax Journal 2022-158
1 – Editor’s Notebook
2 – More IRS Tips on Form 4720, “Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code”
3 – Four Pro Forma Revocations Released Last Week
4 – Would Bobby and Ethel approve?
EO Tax Journal 2022-157
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Article of Interest
5 – Iowaska Church of Healing Case Developments
EO Tax Journal 2022-156
1 – The EOTJ Mailbag
2 – Do’s and Don’t’s of Electronic Filing
3 – IRS Advises that Form 990-N Filers Will Now Use a New Sign-in Process
4 – Applicant Whose Primary Purposes Is Carrying on an Unrelated Trade or Business Denied (c)(3) Status (Denial 202228015)
EO Tax Journal 2022-155
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS Releases Final State Disclosure Regulations
4 – DAFs in the News
5 – Applicant Engaged in Planning and Conducting Class Reunions Denied (c)(3) Status
EO Tax Journal 2022-154
1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
4 – Exempt Status Denied Where Members of Ethnic Group Help Pay Funeral Expenses of Members and Their Families (Denial 202232019)
EO Tax Journal 2022-153
1 – Editor’s Notebook
2 – Best Tax News Of The Year – Aegis For Dreams Wins Tax-Exempt Status
3 – Rep. Norton Reintroduces Bill to Increase Transparency in 501(c)(4) Organizations
4 – Applicant Operating Adult Volleyball League Denied (c)(3) Status Due to Substantial Social and Recreational Activities (Denial 202231015)
EO Tax Journal 2022-152
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – College Department Head May Exclude from Gross Income Rental Allowance under Section 107(2) (Rev. Rul. 70-549)
4 – Faculty, Managers, Executives, or Administrators Who Are Ordained, Licensed or Commissioned Ministers Employed by University Qualify under Section 107 (PLR 200925001)
5 – Managers, Executives, or Administrators Who Are Ordained, Licensed or Commissioned Ministers Employed by Organization Qualify under Section 107 (PLR 201023008)
EO Tax Journal 2022-151
1 – EO Theme Song ?
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Motion for Summary Judgment in Hakimnia Tax Court Case
5 – Stipulated Decision in Hakimnia Tax Court Case
EO Tax Journal 2022-150
1 – Editor’s Notebook
2 – Proposed Transfers from and to Foundations Constitute a Significant Disposition of Assets Described in Section 507(b)(2) (PLRs 202231005, 202231006, 202231007, 202231008)
EO Tax Journal 2022-149
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Fall EO Programs of Interest
4 – Articles of Interest
5 – Charities Call on Congress to Restore and Improve Charitable Giving Incentives
EO Tax Journal 2022-148
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Members of Congress Inquire about Church Status for Family Research Council
4 – IRS Determination Letter to Family Research Council
EO Tax Journal 2022-147
1 – Editor’s Notebook
2 – Article of Interest
EO Tax Journal 2022-146
1 – Editor’s Notebook
2 – Latest Treasury/IRS Chief Counsel Report Card
3 – How Much Do Tax-Exempt Organizations Benefit from Tax Exemption on Their Income?
4 – Applicant Promoting the Game of Disc Golf via Leagues, Casual Playing or Tournaments Denied (c)(3) Status (Denial202230011)