1 – Editor’s Notebook
2 – Latest IRS EO Update: Two New TGs; Free 10-Course Workshop; Social Media Update
3 – Agenda for 41st Annual Representing & Managing Tax Exempt Organizations Program
Month: December 2023
EO Tax Journal 2023-202
1 – Editor’s Notebook
2 – Applicant Assisting Students with School-Related Expenses Denied (c)(3) Status (Denial 202351013)
3 – Agenda for TEGE EO Council’s Spring Update
EO Tax Journal 2023-201
1 – Editor’s Notebook
2 – IRS IRA/CHIPS Pre-Filing Registration Tool Now Open
3 – JCT’s Bluebook Contains Description of Present Conservation Easement Law and Explanation of Legislative Changes
EO Tax Journal 2023-200
1 – Editor’s Notebook
2 – Tax Court Exposes Financial Engineering Of Conservation Easements
3 – Lawyers’ Committee for Civil Rights Champions Racial Equity in Brief Supporting Fearless Fund LLC Amidst Ongoing Legal Battle
EO Tax Journal 2023-199
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Article of Interest
5 – Amicus Brief of Professor Roger Colinvaux in Support of Defendants in American Alliance Case
EO Tax Journal 2023-198
1 – In the News
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Complaint of American Alliance for Equal Rights
5 – Order of the District Court in AAER Case
6 – Order of the Eleventh Circuit in AAER Case
7 – Amicus Brief of the Manhattan Institute in AAER Case
EO Tax Journal 2023-197
1 – Editor’s Notebook
2 – In the News
3 – Reps. Thompson, Buchanan Introduce Bill to Remove PGA Tax-Exempt Status
4 – “Groups Hide in Greater Darkness”: Foreign Nationals Using Charity Backdoor to Influence American Elections
5 – Witnesses Clash on Role of IRS in EO Enforcement
6 – $30M Military Wreath Charity Buys Solely from Its Founders’ Farm
EO Tax Journal 2023-196
1 – Editor’s Notebook
2 – Senator Tom Cotton Introduces Woke Endowment Security Tax Act to Tax College Endowments
3 – Senate Democrats Block Vance Legislation to Tax Large University Endowments
4 – Recent Article of Interest
5 – Council on Foundations and Independent Sector File Amicus Brief in Fearless Foundation Lawsuit to Protect Right to Give
6 – Amicus Brief of CoF and IS in Fearless Fund Case
EO Tax Journal 2023-195
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Opening Statement of House Oversight Subcommittee Chair David Schweikert, R-Arizona, at Hearing on Tax-Exempt Charities Influencing the Political Process
4 – Opening Statement of Ranking Member Bill Pascrell, D-N.J., at House Oversight Subcommittee Hearing on Tax-Exempt Charities Influencing the Political Process
5 – Opening Statement of Ways and Means Committee Chair Jason Smith, R-Mo., at House Oversight Hearing on Tax-Exempt Charities Influencing the Political Process
6 – ABA EO Committee to Meet January 19, 2024, in San Francisco
EO Tax Journal 2023-194
1 – Editor’s Notebook
2 – In the News
3 – Endowments and Restricted Funds: Managing UPMIFA In Unpredictable Times (Part 2)
EO Tax Journal 2023-193
1 – Editor’s Notebook
2 – $10 Billion DAF Sponsor In the News
3 – Are Private Colleges Not Receiving Federal Money Subject to Title IX and Hence at Risk of Losing Exempt Status?
4 – Endowments and Restricted Funds: Managing UPMIFA In Unpredictable Times (Part 1)
EO Tax Journal 2023-192
1 – Editor’s Notebook
2 – Rep. Foxx Announces Formal Investigation into Harvard, UPenn, and MIT
3 – Primer on Section 4942 Published
4 – Recent PLR Seems Problematic (PLR 202347002)
5 – But No Mercy for This Applicant (Denial 202347019)
EO Tax Journal 2023-191
1 – Editor’s Notebook
2 – NASCO Recommends IRS Revisit Form 1023-EZ
3 – Common Tax‐Exempt Organizations Issues and Communications Avenues to Resolve Them
EO Tax Journal 2023-190
1 – Editor’s Notebook
2 – TE/GE EO Council Announces Working Groups
3 – IRS Exempt Organizations Update and Q&A (Part 4)
EO Tax Journal 2023-189
1 – Editor’s Notebook
2 – In the News
3 – Upcoming EO Program
4 – IRS Exempt Organizations Update and Q&A (Part 3)
EO Tax Journal 2023-188
1 – Editor’s Notebook
2 – House Bill to Terminate Exempt Status of Terrorist Supporting Organizations Approved by Ways and Means Committee
3 – Reports of Joint Committee on Taxation on H.R. 6408
4 – In the News
5 – IRS Exempt Organizations Update and Q&A (Part 2)