Paul Streckfus, Editor
1 – Second Quote of the Week
2 – The EOTJ Mailbag
A – Medicine Cannot Match Wall Street
B – Automatic Revocations Now over 536,000
C – Commentary on How Lawyers Interact with Government
3 – ABA’s EO Committee’s September 20 Meeting
A – Committee Business
B – ‘News from the IRS and Treasury’ (Part 1)
C – Written Materials for ‘News from the IRS and Treasury’
1 – Boustany Announces Hearing on the IRS’s Exempt Organizations Division Post-TIGTA Audit
2 – Form 990 Availability Resumes; Filers Urged Not to Include Social Security Numbers
3 – A Short History of Exemption for Hospitals — and Why We have Section 501(r)
4 – Fact-packed Section 4958 PLR Released
5 – Is Inurement Rampant when Federal and State Dollars Go to Nonprofits?
1 – ACT Committee to Present Reports Tomorrow
2 – My Penultimate Report on May’s EO Committee Meeting
3 – Chief Counsel Attorney Addresses Section 501(r) Issues
1 – Weekend Reading
2 – The EOTJ Mailbag
3 – Will Government Speakers Be Able to Go to San Francisco?
4 – Audits, Appeals, and Litigation: Trends and Tactics
1 – IRS Is Targeting the American Legion with New Set of Guidelines
2 – The Appreciated Property Scam
3 – Patrick Leahy Calls for Eric Holder Pot Hearing
4 – IRS Kills Tax Exemption Of Foundation Pushing Eternal Life
5 – Update on Colleges and Universities
1 – EO Committee Transcripts
2 – News From the IRS and Department of Treasury
3 – Third Standing Case Involving Freedom from Religion Foundation
1 – The EOTJ Mailbag
2 – Interview of the New EO Committee Chair, Rob Wexler
3 – Tea Party Patriots Audit IRS Rally At Capitol June 19
4 – Lack of IRS Oversight Lead to Fraud, Money Laundering, and Abuse by Tax-Exempt Groups
Non-Exempt Nonprofits – Not an Oxymoron
1 – Will Law School Law Firms Pass Muster with the IRS?
2 – Non-Exempt Nonprofits – Not an Oxymoron
Text It; Tweet It; Blog It; Delete It – Social Media and Exempt Organizations
2 – Circular 230 Redux: What the Changes Mean for EO Practitioners
1 – Single-Member LLCs and Exempt Organizations (Part 2)
2 – Sales of Leased Fee Interests in Condominium Property Will Not Generate Unrelated Business Taxable Income under § 511 Nor Adversely Affect § 501(c)(3) Exempt Status
1 – The EOTJ Mailbag (Automatic Revocations)
2 – Mob to Testify at Today’s Ways and Means Hearing
3 – Ways and Means May Decide to Schedule EO Oversight Today
4 – Filing Breaks for Churches Unconstitutional?
5 – Single-Member LLCs and Exempt Organizations (Part 1)
1 – The EOTJ Mailbag (Conservation Easements)
2 – JCT Releases Report in Advance of Charitable Contribution Hearing
3 – The Eyes of Texas Were Upon Her
4 – Latest Type III Supporting Organizations Developments
Weekend Reading
Today I begin sending out transcripts of the January 25 meeting of the EO Committee of the ABA’s Tax Section.
NEWS FROM THE IRS AND TREASURY
1 – The EOTJ Mailbag
2 – Upcoming Programs
3 – Current UBIT Issues
Current UBIT Issues
And the Answers to the “Hypo-ethicals’ Are …
1 – The EOTJ Mailbag
2 – More on ‘Our Toothless IRS’
3 – Ethical Issues for EO and Charitable Gift Planning Lawyers
We’re in the course of wrapping up the five panels of the September meeting of the EO Committee of the ABA’s Tax Section. Today we have the Panel 5 outline for “Ethical Issues for EO and Charitable Gift Planning Lawyers,” and tomorrow a transcript of the panel’s discussion of the outline.
1 – IRS Sets October 29 as Hearing Date for Proposed 501(r) Regs
2 – IRS Releases Group Rulings Questionnaire
3 – A Belated Word or Two about Pulpit Freedom Sunday
4 – Procedural Considerations in Addressing Chapter 42 Excise Tax Consequences
1 — Pablo Eisenberg Critiques Independent Sector Report
2 – Republicans Now Joining Democrats in Complaining about Political (c)(4)s
3 – Private Foundations: Practical Considerations in Addressing Excise Tax Consequences
1 – Caplin & Drysdale and Council on Foundations Explain New Regulations for Foreign Grantmaking by Private Foundations
a – Caplin & Drysdale’s Exempt Organizations Alert
b – Council on Foundations News Release
2 – Counseling and Representing Churches Transcript
1 – Section 107 Case Update
2 – Bet Update
3 – Fall Brings EO Programs
4 – Election Year Issues for Exempt Organizations (Part 2)