1 – Editor’s Notebook
2 – In the News
3 – Nonprofits’ Experience with Employee Retention Tax Credit
Month: July 2023
EO Tax Journal 2023-118
1 – Editor’s Notebook
2 – Senator Wyden Introduces Bills Revoking PGA Tour’s Tax Exemption, Saudi Public Investment Fund’s Special Tax Break
3 – How the Ultrawealthy Use Private Foundations to Bank Millions in Tax Deductions While Giving the Public Little in Return
EO Tax Journal 2023-117
1 – Editor’s Notebook
2 – Upcoming EO Program
3 – In the News
4 – Treasury Seeks Attorney-Advisors
5 – IRS Releases Latest EO Update
6 – Former Political Staffer Sentenced for Role in Scheme to Defraud Campaigns and Political Action Committees
EO Tax Journal 2023-116
1 – Editor’s Notebook
2 – In the News
3 – Paying Employees – Fringe Benefits, Expenses, Payroll Taxes: What Could Possibly Go Wrong and How to Fix It (Part 2)
EO Tax Journal 2023-115
1 – Editor’s Notebook
2 – Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Section 170 of the Code
3 – Paying Employees – Fringe Benefits, Expenses, Payroll Taxes: What Could Possibly Go Wrong and How to Fix It (Part 1)
EO Tax Journal 2023-114
1 – Editor’s Notebook
2 – In the News
3 – Charity Revoked by IRS Files Tax Court Petition
4 – Weekend Reading on Clean Energy Tax Credits for EOs
EO Tax Journal 2023-113
1 – Employment Opportunity
2 – Editor’s Notebook
3 – Proposed House Legislation Would Impact EOs
4 – Goldwater Institute Supports Passage of American Confidence in Elections Act
EO Tax Journal 2023-112
1 – Editor’s Notebook
2 – In the News
3 – Foundation Granted Five-Year Extension for Disposing of Its Excess Business Holdings under Section 4943(c)(7) (PLR 202328018)
4 – Consolidation of Operations of Two Foundations Approved (PLR 202328005)
EO Tax Journal 2023-111
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Capitol Hill Update
EO Tax Journal 2023-110
1 – Editor’s Notebook
2 – Latest Article on Nonprofit Hospitals
3 – Treasury Press Release on Clean Energy Tax Credits for EOs
4 – State Regulators Panel (Part 2)
EO Tax Journal 2023-109
1 – Editor’s Notebook
2 – In the News
3 – PGA Tour Intends to Remain Exempt under Section 501(c)(6)
4 – State Regulators Panel (Part 1)
EO Tax Journal 2023-108
1 – Editor’s Notebook
2 – IRS, Exempt Organizations Update and Q&A (Part 4)
3 – Latest Developments in Memorial Hermann ACO v. IRS
4 – Motion for Reconsideration of Findings or Opinion Pursuant to Rule 161 in MHACO Case
EO Tax Journal 2023-107
1 – Editor’s Notebook
2 – IRS, Exempt Organizations Update and Q&A (Part 3)
EO Tax Journal 2023-106
1 – Editor’s Notebook
2 – In the News
3 – IRS, Exempt Organizations Update and Q&A (Part 2)
EO Tax Journal 2023-105
1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
4 – IRS Rules (c)(3) Organization’s School Food Authority Meal Program Furthers an Exempt Purpose Described in Section 501(c)(3) (PLR 202326008)
5 – Income of Trust Established to Fund Health and Welfare Benefits for Eligible Retirees of Association Whose Income Is Excludible under Section 115(1) Is Also Excludible under Section 115(1) (PLR 202326003)
EO Tax Journal 2023-104
1 – Editor’s Notebook
2 – In the News
3 – IRS, Exempt Organizations Update and Q&A (Part 1)