1 – Editor’s Notebook
2 – Latest Development in College Athletics
3 – Rev. Proc. 2025-28 Provides for Filing-and-Furnishing Extensions for Form 990-T
4 – Can Private Benefit Also Be Public Benefit, or How to Measure?
5 – Denial Letter 202533011
Month: August 2025
EO Tax Journal 2025-140
1 – Editor’s Notebook
2 – Senator Cotton Seeks Investigation of Funding Sources of Palestinian Youth Movement
3 – Article of Interest (A New Johnson Amendment)
4 – Latest Updates on Energy Tax Credits
5 – Treasury, IRS Issue FAQs (IR-2025-86)
6 – IRS Provide Reliance Explanation for FAQs
EO Tax Journal 2025-139
1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
4 – Exempt Organization Compensation Considerations in a Distressed Economy (Part 2)
EO Tax Journal 2025-138
1 – Editor’s Notebook
2 – In the News
3 – The EOTJ Mailbag
4 – Exempt Organization Compensation Considerations in a Distressed Economy (Part 1)
EO Tax Journal 2025-137
1 – Editor’s Notebook
2 – Community Foundation and Corporation Get Single Entity Ruling under Section 1.170A-9(f)(11) (PLR 202533005)
3 – Congress Has Increased the Tax on College and University Endowments: How Should We Think about This Policy Change?
EO Tax Journal 2025-136
1 – Article of Interest
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Consolidated Sportsmen’s Answering Brief
EO Tax Journal 2025-135
1 – In the News
2 – Latest Development in Consolidated Sportsmen Case
3 – IRS Response to Questions Posed by Tax Court
EO Tax Journal 2025-134
1 – Editor’s Notebook
2 – DOJ’s Response to Amici AU and CLC
EO Tax Journal 2025-133
1 – In the News
2 – Editor’s Notebook
3 – Applicant Planning Construction and Operation of a Renewable Energy Facility Denied (c)(3) Status (Denial 202531014)
4 – IRS Releases Section 115 Private Letter Ruling (PLR 202532004)
EO Tax Journal 2025-132
1 – Editor’s Notebook
2 – In the News
3 – Amicus Briefs Filed as of August 13, 2025 in National Religious Broadcasters et al. v. Werfel et al.
4 – Amicus Brief of SAFE SPACE
EO Tax Journal 2025-131
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Open Source Software Denials Continue
4 – OSS Application Denied (Denial 202530014)
EO Tax Journal 2025-130
1 – Editor’s Notebook
2 – Senator Wyden’s Statement on Long’s Ouster from the IRS
3 – Employment Opportunity
4 – Integrated Auxiliary of a Church Not Required to File Form 990 (PLR 202531015)
5 – Latest Development in Family Office Foundation Case
EO Tax Journal 2025-129
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Article of Interest
4 – Latest NRB Order
5 – In the News
6 – Rules of the Road for Nonprofit Leaders Book Review
7 – Open Letter to President Donald J. Trump
EO Tax Journal 2025-128
1 – Third Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – Program of Interest
5 – Article of Interest
6 – Senator Cotton to Long: Investigate CAIR for Ties to Terrorists
7 – Amicus Brief of First Liberty Institute
EO Tax Journal 2025-127
1 – Second Quote of the Week
2 – Editor’s Notebook
3 – Campaign Legal Center’s Amicus Brief in NRB Case
4 – Attorney General Pam Bondi Clarifies Guidance on Unlawful Discrimination
EO Tax Journal 2025-126
1 – Quote of the Week
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Likely (c)(4) Denied (c)(3) Status
5 – House Ways and Means Committee Investigating Exempt Organ Procurement Organization
6 – NRB Objects to Campaign Legal Center Entering Case as Amicus
7 – Court Permits Campaign Legal Center, Public Citizen, and Common Cause to File Amicus Brief in NRB Case
EO Tax Journal 2025-125
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Americans United Joins 1,000 Nonprofits to Launch National Effort to Defend Johnson Amendment
5 – Presenting an EO’s Form 990 to the Board of Directors/Audit Committee