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EO Tax Journal 2026-158

1 – Editor’s Notebook

2 – In the News

3 – Program of Interest

4 – Letter Ruling Alert 

5 – EOs May Be Liable for Unregistered Foreign Agents

6 – Tax Exemption Is a Privilege Hospitals Must Justify: An Oversight Failure Congress Is Finally Addressing 

7 – IRS Responds to Query re Exemption for Sport Governing Bodies