1 – In the News
2 – Upcoming Program
3 – Editor’s Notebook
4 – Tax Court Grants Dismissal of SAFE SPACE Case
5 – Attorney in Mayo Case Assesses Impact of Memorial Hermann Case
Month: November 2024
EO Tax Journal 2024-185
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Big Philanthropy and the Benefits—and Limits—of the Bygone “Grand Bargain” (Book Review)
EO Tax Journal 2024-184
1 – Editor’s Notebook
2 – “Legal Complications Await If OpenAI Tries to Shake Off Control by the Nonprofit that Owns the Rapidly Growing Tech Company”
3 – Article of Interest (“Are Nonprofit Tax Exemptions and Deductions ‘Federal Financial Assistance’?”)
EO Tax Journal 2024-183
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – House Passes Ways & Means Bill Ending Tax-Exempt Support for Terrorism & Tax Penalties for American Hostages
4 – Information on Corporate Transparency Act
5 – Wisconsin AG Opposes Cert in Catholic Charities Case
EO Tax Journal 2024-182
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Weekend Reading
5 – Grassley Letter
6 – AMA Supports Firmer Standards for Nonprofit Hospital Charity Care
7 – Treasury, IRS Finalize More Partnership Clean Energy Regulations and Propose Related Administrative Requirements (IR-2024-292)
EO Tax Journal 2024-181
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Major EO Groups Oppose H.R. 9495 in Joint Statement
5 – Rep. Tlaib, ACLU, and Advocates Warn H.R. 9495 Could Empower Trump to Silence Nonprofits and Stifle Dissent
EO Tax Journal 2024-180
1 – RSM Offering Free EO Webcasts
2 – Wacko EO Case Continues
3 – In the News
4 – Editor’s Notebook
5 – Dog Training Organization Denied (c)(3) Status (Denial 202446014)
EO Tax Journal 2024-179
1 – Editor’s Notebook
2 – IRS Provides Information on Qualified Charitable Distributions
3 – America’s Credit Unions Write Trump
EO Tax Journal 2024-178
1 – In the News
2 – Congress at Work
3 – Section 4 of H.R. 9495, the “Stop Terror-Financing and Tax Penalties on American Hostages Act”
4 – Chairman Jason Smith’s Opening Statement – Floor Debate on the “Stop Terror-Financing and Tax Penalties on American Hostages Act”
5 – Groups Express Concern over H.R. 9495
EO Tax Journal 2024-177
1 – Editor’s Notebook
2 – Trust’s Income Is Excludable from Gross Income under Section 115(1) (PLR 202445010)
3 – IRS Rules Income Is Excludable from Gross Income under Section 115(1) of the Code (PLR 202445009)
4 – IRS Rules Authority’s Income Is Excludable from Gross Income under Section 115(1) and Is an Instrumentality for Purposes of Section 170(c)(1) (PLR 202443008)
EO Tax Journal 2024-176
1 – Employment Opportunity
2 – Contact IRS if Having Pre-Filing Registration Package Issues re Elective Pay
3 – Editor’s Notebook
4 – Text of Ninth Circuit’s Opinion in Grand Canyon University v. Cardona
5 – Grand Canyon University Press Release
EO Tax Journal 2024-175
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Applicant Operating a Cemetery Denied (c)(3) Status (Denial 202444012)
5 – Georgia CPA Sentenced in Syndicated Conservation Easement Tax Scheme
EO Tax Journal 2024-174
1 – Quote of the Week
2 – In the News
3 – Editor’s Notebook
4 – ASAE Says Leave Trade Associations Alone
5 – We Hardly Knew Ya
6 – EOTJ Document Request Results in Tax Court Order to Parties
EO Tax Journal 2024-173
1 – Editor’s Notebook
2 – Article of Interest
3 – DOJ Opposes Petition for Rehearing En Banc in Iowaska Case
EO Tax Journal 2024-172
1 – In Memoriam
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – DOJ Letter to Eighth Circuit re MHACO Decision
5 – FFRF Urges IRS to Enforce the Johnson Amendment against Churches
EO Tax Journal 2024-171
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Latest Development in the Case that Will Not Die
4 – Oral Argument in Mayo v. United States