1 – Editor’s Notebook
2 – Motion for Summary Judgment in the Buckeye Case
Month: August 2023
EO Tax Journal 2023-136
1 – Editor’s Notebook
2 – Current & Quotable
3 – In the News
4 – Article of Interest
5 – Income of Organization Enhancing Economic Development Excluded from Gross Income under Section 115(1) (PLR 202334002)
EO Tax Journal 2023-135
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Memorial Hermann’s Motions for Reconsideration Denied by Tax Court
5 – Background to Tax Court’s Order Denying Memorial Hermann’s Motions for Reconsideration
6 – IRS on ‘Promotion of Health’ Rationale
7 – IRS on Interpreting Better Business Bureau Case
8 – Tax Court Order in Memorial Hermann Case
EO Tax Journal 2023-134
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Article on Americans for Prosperity v. Bonta
5 – Two Individuals Charged With Multi-Year Schemes To Defraud PAC Donors
6 – Recent Article on Hospitals’ Community Benefit Spending
EO Tax Journal 2023-133
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Homeowners Association Denied (c)(4) Exempt Status (Denial 202333005)
EO Tax Journal 2023-132
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Summary of Opinion in Huntsman Case
4 – Excerpts from Huntsman Case re Ecclesiastical Abstention Doctrine
5 – IRS Advises on Whether Federal Credit Unions May Claim the Employee Retention Credit (CCA 202333001)
EO Tax Journal 2023-131
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – APT Files IRS Complaint Against the Arabella Advisors Network of Nonprofits for Violating their Tax-Exempt Status
4 – Full Text of APT’s IRS Complaint Against the Arabella Advisors Network of Nonprofits
EO Tax Journal 2023-130
1 – Editor’s Notebook
2 – In the News
3 – Summary of Last Week’s EO Determinations
4 – Applicant Engaged in Commercial Activities with Evidence of Inurement or Private Benefit Denied (c)(3) Status (Denial 202332014)
EO Tax Journal 2023-129
1 – Editor’s Notebook
2 – Latest Exempt Organization Update from IRS
3 – Reps. Smith and Schweikert Seek Information on Political Activity of Exempt Groups
EO Tax Journal 2023-128
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Corporate Sponsorship in the Age of Social Media (Part 2)
EO Tax Journal 2023-127
1 – Editor’s Notebook
2 – In the News
3 – Corporate Sponsorship in the Age of Social Media (Part 1)
EO Tax Journal 2023-126
1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
EO Tax Journal 2023-125
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Upcoming Program of Interest
4 – In the News
5 – Four Senators Seek IRS Evaluation of Nonprofit Hospitals’ Compliance with Exemption Requirements
EO Tax Journal 2023-124
1 – Editor’s Notebook
2 – In the News
3 – Important Precedent Established in California
4 – Text of Turner v. Victoria
EO Tax Journal 2023-123
1 – Editor’s Notebook
2 – In the News
3 – Applicant Providing Pharmaceutical Products and Services Denied (c)(4) Status (Denial 202331004)
EO Tax Journal 2023-122
1 – The EOTJ Mailbag
2 – Creative Ways to Structure Additional Compensation (Part 3)
3 – Rep. Wittman, Colleagues Introduce Bill to Prevent Tax-Exempt Entities from Financing CCP Techno-Totalitarian State
EO Tax Journal 2023-121
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Senators Ask IRS to Turn NIL GLAM into a Revenue Ruling
4 – Creative Ways to Structure Additional Compensation (Part 2)
EO Tax Journal 2023-120
1 – Current & Quotable
2 – Employment Opportunity
3 – Editor’s Notebook
4 – In the News
5 – Creative Ways to Structure Additional Compensation (Part 1)