1 – The EOTJ Mailbag
2 – Festschrift to Honor Professor Ellen Aprill
3 – In the News
4 – Editor’s Notebook
5 – Dothan Man Pleads Guilty to Federal Tax Evasion, Mail Fraud, and Drug Charges
Month: February 2023
EO Tax Journal 2023-33
1 – Editor’s Notebook
2 – Critics Say Many Virginia Hospitals Offer Little Charity Care
3 – Applicant Operating a Cooperative Organization Using a Bartering Exchange for Benefit of Members Denied (c)(3) Status (Denial 202308012)
EO Tax Journal 2023-32
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Article of Interest
4 – Senators’ Letter to McKinsey & Co. re Hospital’s Compliance with Section 501(r)
EO Tax Journal 2023-30
1 – Quote of the Week
2 – Current & Quotable
3 – Editor’s Notebook
4 – Critique of Recent Article on Churches
EO Tax Journal 2023-29
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Employment Notice
4 – Applicant Engaged in Religious Matchmaking Denied (c)(3) Status (Denial 202307007)
EO Tax Journal 2023-28
1 – Editor’s Notebook
2 – NYCBA 10th Annual Not-for-Profit Law Institute
3 – Article of Interest
4 – Survey Show Nearly 75% of Wealthy Donors Maintained Charitable Giving Levels
5 – UBIT Case Scheduled for Trial (Lotus Foundation)
EO Tax Journal 2023-27
1 – In the News
2 – Section 4958 Case Moving to Trial in Tax Court
3 – Petition in Event Management, Inc. v. Commissioner
EO Tax Journal 2023-26
1 – Editor’s Notebook
2 – Latest Public Release of EO Written Determinations
3 – In the News
4 – Is Donating Your Company to a Foundation or Nonprofit a Desirable Trend?
EO Tax Journal 2023-25
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Challenge to Schedule B Filed in Ohio District Court
4 – Complaint for Relief in The Buckeye Institute v. IRS
EO Tax Journal 2023-24
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Outline for Climate Change Update Session
EO Tax Journal 2023-23
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Articles of Interest
5 – How the DAF Industry Controls the Data and Attempts to Control the Narrative
EO Tax Journal 2023-22
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – National Association of State Charity Officials (NASCO) Annual Report on State Enforcement and Regulation
EO Tax Journal 2023-21
1 – Editor’s Notebook
2 – Latest Public Release of EO Written Determinations
3 – IRS Rules Grant from Dissolving Hospital Qualifies as an Unusual Grant for Exclusion from Public Support Calculation (Letter 202305020)
4 – Philanthropy Roundtable Ranks the States
EO Tax Journal 2023-20
1 – Editor’s Notebook
2 – NIL Developments from Nebraska and Florida
3 – Tax Court Addresses Charitable Contribution Issues
EO Tax Journal 2023-19
1 – Editor’s Notebook
2 – Current House Ways and Means Committee Leadership
3 – More on NIL (Name, Image and Likeness)
4 – 40th Annual Representing and Managing Tax-Exempt Organizations