1 – Editor’s Notebook
2 – Quote of the Week
3 – Updated Annual Revenue Procedures Released
4 – Section 501(c)(4) Organization Receives Favorable Section 115 Ruling (PLR 202552001)
Month: December 2025
EO Tax Journal 2025-207
1 – Editor’s Notebook
2 – In the News
3 – Proposed Distribution Plan Does Not Constitute a Prohibited Act of Self-dealing by Disqualified Persons under Section 4941(d) (PLR 202551022)
EO Tax Journal 2025-206
1 – Editor’s Notebook
2 – The Charitable-Sector Pushback Against the Administration: One Year Post-Election
EO Tax Journal 2025-205
1 – 2025 in Review
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Letter Ruling Alerts
5 – Text of Denial 202551047
EO Tax Journal 2025-204
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – Congressman Kustoff Introduces Legislation to Strip Tax-Exempt Status from Terrorist-Supporting Nonprofits
5 – Articles of Interest
6 – Comments Sought on EO Forms
EO Tax Journal 2025-203
1 – Editor’s Notebook
2 – In the News
3 – Beyond the Bill: Navigating the Implementation and Impact of 2025’s New and Upcoming EO Tax Rules (Part 2)
EO Tax Journal 2025-202
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Beyond the Bill: Navigating the Implementation and Impact of 2025’s New and Upcoming EO Tax Rules (Part 1)
EO Tax Journal 2025-201
1 – Editor’s Notebook
2 – In the News
3 – Latest Open Source Software Denial Letter
4 – Text of OSS Denial 202550032
EO Tax Journal 2025-200
1 – Editor’s Notebook
2 – In the News
3 – More on Pam Bondi Memo
4 – Judge in NRB Case Denies Americans United’s Motion to Intervene
EO Tax Journal 2025-199
1 – Editor’s Notebook
2 – In the News
3 – ABA EO Committee to Meet January 16 in San Diego
4 – Highlights of a Conversation with the Philanthropy Project’s Jan Masaoka
5 – Religion, Politics, the Constitution, and Cost-Sharing Accounting: A Johnson Amendment Primer
EO Tax Journal 2025-198
1 – Employment Opportunity
2 – In the News
3 – Editor’s Notebook
4 – Letter Ruling Alert
5 – Whither Section 4945?
6 – Attorney General Pam Bondi Issues Call to Arms against Domestic Terrorists (Broadly Defined)
EO Tax Journal 2025-197
1 – Editor’s Notebook
2 – In the News
3 – Highlights of a Conversation with the Philanthropy Project’s Jan Masaoka
4 – DOJ Attorney in Buckeye Case Seeks More Time
EO Tax Journal 2025-196
1 – Editor’s Notebook
2 – In the News
3 – The EOTJ Mailbag
4 – Post-Hearing Letter Brief Filed by NRB
5 – Post-Hearing Letter Brief Filed by DOJ/IRS
6 – Post-Hearing Letter Brief Filed by Americans United
EO Tax Journal 2025-195
1 – Employment Opportunity
2 – Upcoming Program of Interest
3 – In the News
4 – Emory University Provides Input on Section 4968
5 – Latest Update on College Sports Legislation
EO Tax Journal 2025-194
1 – Editor’s Notebook
2 – Article of Interest
3 – TEGE Exempt Organizations Council’s Call for Information
4 – In the News
5 – IRS is Scaring Donors and Chilling Speech: LJC Files Amicus Brief in Buckeye v. IRS to Defend the First Amendment
EO Tax Journal 2025-193
1 – Editor’s Notebook
2 – In the News
3 – Webcast (Emergent Threats to the Charitable Sector)
4 – Article of Interest (Uncharitable Think Tanks)
5 – Brief of Red State Attorneys General in Buckeye Case
EO Tax Journal 2025-192
1 – Editor’s Notebook
2 – In the News
3 – Does Recent Section 4945 Ruling Approving Scholarship Procedures Satisfy Students for Fair Admissions Standards?
4 – Weekly Letter Ruling Review
5 – Tax Court’s Third Strike On Valuation: Jones Day Theory Rejected Again