1 – Editor’s Notebook
2 – FAQs – Helpful But at What Cost?
3 – Community Foundations Being Misused?
4 – IRS Approves Section 4942(g)(2) Set-Aside Program under Unique Circumstances (Letter 202118024)
Transcripts (ABA EO Committee)
EO Tax Journal 2021-185
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Prepared Outline for “News from the IRS and Treasury”
EO Tax Journal 2021-110
1 – Administration Proposal Would Negatively Affect Tax Benefits of Charitable Remainder Trusts
2 – Latest Newsletter from IRS Tax Exempt Government Entities
3 – Herding Cats: Group Exemptions and Notice 2020-36 (Part 2)
EO Tax Journal 2021-109
1 – In the News
2 – Herding Cats: Group Exemptions and Notice 2020-36 (Part 1)
EO Tax Journal 2021-105
1 – Editor’s Notebook
2 – May 11 ABA Remarks of IRS’s Rob Malone
EO Tax Journal 2021-103
1 – Editor’s Notebook
2 – Greetings from Learn Foundation Law
3 – Update on EO Division Counsel Responsibilities
4 – Applicant Supporting and Opposing Candidates for Political Office Denied (c)(4) Status (Denial 202120016)
EO Tax Journal 2021-100
1 – Editor’s Notebook
2 – Capito Joins McConnell, Braun, 40 Senators in Introducing ‘Don’t Weaponize the IRS Act’
3 – Schedule B in the Big League (Part 2)
EO Tax Journal 2021-99
1 – Biden Presents Plan to Boost Tax Enforcement
2 – Schedule B in the Big League (Part 1)
EO Tax Journal 2021-42
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – IRS Provides Guidance for Employers Claiming the Employee Retention Credit for 2020, including Eligibility Rules for PPP Borrowers (IR-2021-48)
5 – Published Transcripts of January 28 EO Committee Meeting
6 – Loans and Loan Forgiveness under the Paycheck Protection Program (Part 3)
EO Tax Journal 2021-41
1 – Editor’s Notebook
2 – On the Move
3 – The EOTJ Mailbag
4 – Loan Forgiveness under the Paycheck Protection Program (Part 2)
5 – U.S. District Court’s Opinion in Fairbairn v. Fidelity Charitable
EO Tax Journal 2021-40
1 – Editor’s Notebook
2 – In the News
3 – Tax Court Watch
4 – Upcoming EO Program
5 – Americans for Prosperity Foundation Files Brief in Its Supreme Court Case
6 – Loans and Loan Forgiveness under the Paycheck Protection Program (Part 1)
EO Tax Journal 2021-39
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Outline Prepared for ABA Panel on Recent Legislation Helping Exempt Organizations Continue during COVID-19 Pandemic
EO Tax Journal 2021-35
1 – Who Woulda Thunk it?
2 – Current & Quotable
3 – Editor’s Notebook
4 – Senator Bennett Seeks Reversal of Rule Shielding Donors from IRS
5 – The Future of Impact Investment Funds (Part 3)
EO Tax Journal 2021-34
1 – In the News
2 – The EOTJ Mailbag
3 – The Future of Impact Investment Funds (Part 2)
EO Tax Journal 2021-33
1 – Editor’s Notebook
2 – In the News
3 – The Future of Impact Investment Funds (Part 1)
4 – CRS Report on Enhanced Charitable Contributions
EO Tax Journal 2021-32
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Outline for ABA Panel Discussion on Impact Investment Funds
EO Tax Journal 2021-30
1 – The EOTJ Mailbag
2 – In the News
3 – The Election is Over – Or Is It? (Part 2)
EO Tax Journal 2021-29
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Senator Crapo Announces His Finance Committee Staff
5 – The Election is Over – Or Is It? (Part 1)
EO Tax Journal 2021-28
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Handout Materials Prepared for “The Election is Over – or is it?”
EO Tax Journal 2021-23
1 – Editor’s Notebook
2 – In the News
3 – News from the IRS, Treasury and the Hill (Part 3)
EO Tax Journal 2021-22
1 – Editor’s Notebook
2 – Latest PPP FAQs
3 – News from the IRS, Treasury and the Hill (Part 2)
EO Tax Journal 2021-21
1 – Editor’s Notebook
2 – In the News
3 – New Law Increases Deduction Limit for Corporate Cash Contributions for Disaster Relief; IRS Provides Recordkeeping Relief (IR-2021-27)
4 – News from the IRS, Treasury and the Hill (Part 1)
EO Tax Journal 2021-19
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Philanthropy Roundtable Opposes ‘initiative to Accelerate Charitable Giving’
4 – Representative Gottheimer Says Repeal SALT Regs
5 – Outline for Today’s ABA Government News Panel
EO Tax Journal 2020-218
1 – The EOTJ Mailbag
2 – Editor’s Notebook (Impact of Election on EOs)
3 – Published Transcripts of October 1 ABA EO Committee Meeting
4 – Operators of California Charity Scam Sentenced to Prison for Mail Fraud Conspiracy and Tax Evasion
5 – Starving Artists Told to Eat Cake by IRS (Denial 202044011)