1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
4 – Letter Rulings (Jennie Pressley)
PLRs, TAMs, and Denial Letters
EO Tax Journal 2026-19
1 – Editor’s Notebook
2 – Letter Ruling Alert
3 – In the News
4 – Article of Interest
5 – Latest Consolidated Sportsmen Case Development
6 – Petitioner’s Response in Consolidated Sportsmen Case
EO Tax Journal 2026-16
1 – Editor’s Notebook
2 – All But $6,000 of $194,000 Charitable Contribution Denied by Tax Court
3 – Letter Ruling Alert
4 – Agenda of 29th Annual Western Conference on Tax-Exempt Organizations
EO Tax Journal 2026-12
1 – Second Quote of the Week
2 – Ode to Cowed Law Firms
3 – Editor’s Notebook
4 – In the News
5 – Letter Ruling Alert (Jennie Pressley)
6 – Agenda for 43rd Annual Nonprofit Organizations Institute
EO Tax Journal 2026-10
1 – Editor’s Notebook
2 – Group Revenue Procedure and Accompanying Notice Released
3 – In the News
4 – Letter Ruling Alert (Jennie Pressley)
5 – Full Text of PLR 202601004 (No Self-Dealing under Section 4941)
EO Tax Journal 2026-7
1 – Editor’s Notebook
2 – In the News
3 – Letter Ruling Alert (Jennie Pressley)
4 – AMA Report Finds Lousy Compliance by Hospitals with Section 501(r) Community Health Needs Assessment Requirement
EO Tax Journal 2026-3
1 – Editor’s Notebook
2 – Open Source Software Developer Denied (c)(3) Status (Denial 202552032)
3 – All in the Family: The Pros and Cons of Being
“Related” to a Tax-Exempt Organization, Session 1, Part 2
EO Tax Journal 2026-2
1 – Editor’s Notebook
2 – In the News
3 – Letter Ruling Alert (Jennie Pressley)
4 – All in the Family: The Pros and Cons of Being
“Related” to a Tax-Exempt Organization, Session 1, Part 1
EO Tax Journal 2026-1
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Letter Ruling Alert
EO Tax Journal 2025-208
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)
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 2025-205
1 – 2025 in Review
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Letter Ruling Alerts
5 – Text of Denial 202551047
EO Tax Journal 2025-201
1 – Editor’s Notebook
2 – In the News
3 – Latest Open Source Software Denial Letter
4 – Text of OSS Denial 202550032
EO Tax Journal 2025-198
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 2025-146
1 – Editor’s Notebook
2 – TEGE Exempt Organizations Council EO Update Scheduled for November 21, 2025, via Webinar
3 – Recent Denial Letter Raises Private Benefit Issues in Providing Disaster and Need Assistance to Employees (Denial Letter 202534009)
EO Tax Journal 2025-145
1 – Employment Opportunity
2 – NAAG/NASCO Conference Public Day Scheduled for October 7, 2025, in Columbus, Ohio
3 – Editor’s Notebook
4 – Founder and Former CEO of Charity Pleads Guilty to Multimillion-Dollar Charity Fraud and Tax Evasion
5 – Maryland Nonprofit Handling $56M Taxpayer Dollars Faces Transparency Concerns
EO Tax Journal 2025-143
1 – The EOTJ Mailbag
2 – New York Attorney General James Sues VDARE for Rampant Self-Dealing and Misuse of Millions in Charitable Assets
3 – In the News
4 – Senator Urges Investigation of ‘Hometown Associations’ Supporting China
5 – Social Club’s Non-qualified Pension Plan Escapes Excise Tax under Section 4980 (PLR 202535003)
EO Tax Journal 2025-142
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Foundation to Foundation Transfers Approved (PLR 202535005)
EO Tax Journal 2025-141
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
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 2025-133
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 2025-131
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 2025-127
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