1 – Editor’s Notebook
2 – In the News
3 – Latest Open Source Software Denial Letter
4 – Text of OSS Denial 202550032
PLRs, TAMs, and Denial Letters
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
EO Tax Journal 2025-126
1 – Quote of the Week
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Likely (c)(4) Denied (c)(3) Status
5 – House Ways and Means Committee Investigating Exempt Organ Procurement Organization
6 – NRB Objects to Campaign Legal Center Entering Case as Amicus
7 – Court Permits Campaign Legal Center, Public Citizen, and Common Cause to File Amicus Brief in NRB Case
EO Tax Journal 2025-116
1 – Quote of the Week
2 – Editor’s Notebook
3 – Recent Denial Letter Lacks Clarity
4 – Text of Denial 202527014
5 – Donor Intent, Restricted Funds & Endowments –
Documentation, Audits & Best Practices (Part 2)
EO Tax Journal 2025-86
1 – How to Reach Us
2 – In the News
3 – The EOTJ Mailbag
4 – Applicant Assisting Small Technology Businesses Denied (c)(3) Status (Denial 202520011)
EO Tax Journal 2025-73
1 – IRS Workforce Reductions and Not Waiting for Long
2 – Upcoming Program
3 – Article of Interest
4 – Latest Work Product Coming Out of EO Division
5 – Group Seeking to Protect Lake Denied (c)(3) Status (Denial 202516007)
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EO Tax Journal 2025-62
1 – The EOTJ Mailbag
2 – In the News
3 – The Nonprofit Story of OpenAI (Part 1)
4 – IRS Releases Chief Counsel Advice on Section 4960 (CCA 202515014)
EO Tax Journal 2025-61
1 – In the News
2 – The EOTJ Mailbag
3 – American Alliance for Equal Rights Sues American Bar Association for Racial Discrimination in Scholarship Program
4 – IRS Reviews Church Criteria in Recent Revocation (202514006)
EO Tax Journal 2025-56
1 – Editor’s Notebook
2 – In the News
3 – Attention All Fiscal Sponsorship Aficionados
4 – Applicant Developing a Blockchain Standard for Representing Items as Non-Fungible Tokens (NFTs) Denied (Denial 202514008)
EO Tax Journal 2025-55
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – New Sheriff in Town
4 – Public Recommendations Invited on Items To Be Included on the 2025-2026 Priority Guidance Plan (Notice 2025-19)
5 – Applicant Can’t Pay for Founder’s Heart Transplant (Denial 202514005)
EO Tax Journal 2025-48
1 – Editor’s Notebook
2 – Items of Interest
3 – In the News
4 – IRS Approves Grant Procedures under Section 4945(g)(3) (Letter 202512006)
EO Tax Journal 2025-39
1 – Quote of the Week
2 – Amy Coney Barrett’s Message to Donald Trump?
3 – The EOTJ Mailbag
4 – Program of Interest
5 – Editor’s Notebook
6 – Open Source Software Promoter Denied (c)(6) Status (Denial 202507012)
EO Tax Journal 2025-35
1 – Comings and Goings
2 – Editor’s Notebook
3 – In the News
4 – Opinion Writer Contends Trump Is Existential Threat to Nonprofit Sector
5 – Community Association Denied (c)(3) Status (Denial 202508006)
EO Tax Journal 2025-15
1 – In the News
2 – Article of Interest
3 – Editor’s Notebook
4 – IRS Finds Private Benefit, Self-Dealing, and Jeopardizing Investments in Loans and Promissory Notes (CCA 202504014)