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)
PLRs, TAMs, and Denial Letters
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)
EO Tax Journal 2025-4
1 – Program Reminders
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – In the News
5 – Focus on IRS (Annual Revenue Procedures)
6 – IRS Rules Activities of Disregarded Entities of Taxpayer Are Charitable and Educational (PLR 202451009)
EO Tax Journal 2024-180
1 – RSM Offering Free EO Webcasts
2 – Wacko EO Case Continues
3 – In the News
4 – Editor’s Notebook
5 – Dog Training Organization Denied (c)(3) Status (Denial 202446014)
EO Tax Journal 2024-177
1 – Editor’s Notebook
2 – Trust’s Income Is Excludable from Gross Income under Section 115(1) (PLR 202445010)
3 – IRS Rules Income Is Excludable from Gross Income under Section 115(1) of the Code (PLR 202445009)
4 – IRS Rules Authority’s Income Is Excludable from Gross Income under Section 115(1) and Is an Instrumentality for Purposes of Section 170(c)(1) (PLR 202443008)
EO Tax Journal 2024-175
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Applicant Operating a Cemetery Denied (c)(3) Status (Denial 202444012)
5 – Georgia CPA Sentenced in Syndicated Conservation Easement Tax Scheme
EO Tax Journal 2024-170
1 – Editor’s Notebook
2 – Chairman Smith Calls for States to Investigate Nonprofits Engaged in Antisemitic and Illegal Activity, including Supporting Terrorism
3 – Applicant Promoting Physical Fitness Denied (c)(3) Status (PLR 202443019)
EO Tax Journal 2024-168
1 – Editor’s Notebook
2 – In the News
3 – Commentary on DAFs
4 – Excerpt from October 15, 2024 Letter of American Council on Education to House Ways and Means Committee
5 – IRS Rules that a Taxpayer’s Income Is Excludable from Gross Income under Section 115(1) and It Is an Instrumentality for Purposes of Section 170(c)(1) (PLR 202443007)
EO Tax Journal 2024-159
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – In New Lawsuit, Religious Nonprofit Targets Johnson Amendment in Order to Endorse Political Candidates without Losing Tax-Exempt Status
5 – IRS Approves Extension for an Additional Five Years the Period of Time for Disposing of Taxpayer’s Excess Business Holdings under Section 4943(c)(7) (PLR 202440009)
6 – IRS Approves Proposed Grant as an Unusual Grant under Treasury Reg. Section 1.509(a)-3(c)(4)(Ruling 202440013)
EO Tax Journal 2024-150
1 – Editor’s Notebook
2 – Applicant Denied (c)(3) Status (Denial 202438017)
EO Tax Journal 2024-145
1 – Editor’s Notebook
2 – Taxpayer’s Income Accrues to County of State under Section 115(1) and Contributions Qualify under Section 170(c)(1) (PLR 202437001)
EO Tax Journal 2024-141
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS Approves Foundation’s Scholarship and Educational Grant Procedures
4 – Nonprofit Explorer Now Shows Which Organizations Are Trending
EO Tax Journal 2024-137
1 – Upcoming Program
2 – In the News
3 – Editor’s Notebook
4 – Scholarship Procedures Approved under Section 4945 (Ruling Letter 202434017)
EO Tax Journal 2024-136
1 – In Memoriam
2 – In the News
3 – Article of Interest
4 – Editor’s Notebook
5 – Condominium Association Denied (c)(4) Status (Denial 202434013)
EO Tax Journal 2024-131
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – ABA EO Committee to Meet Virtually
5 – IRS Approves Acceleration of Charitable Split-interest Lead Trust’s Last Two Annuity Payments (PLR 202432004)
EO Tax Journal 2024-130
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Foundation and DAF Payout Reform Would Unlock $339 Billion for Working Charities over the Next Three Years
4 – EO Must Apply a Reasonable, Good Faith Interpretation of the Section 52 Controlled Group Rules in Determining ERC Eligibility (CCA 202430007)
EO Tax Journal 2024-128
1 – Editor’s Notebook
2 – AAUW Releases Statement on Do No Harm Settlement
3 – Private Foundation’s Set-Aside Request Approved by IRS (LTR 202432022)
4 – IRS Encourages Organizations Planning to Claim Elective Pay to Complete Pre-filing Registration Now for 2023 Tax Year (IR-2024-210)
EO Tax Journal 2024-126
1 – Editor’s Notebook
2 – In the News
3 – DEI Update: State Attorney Generals Battle It Out
4 – Applicant Compensating Student Athletes Denied (c)(3) Status Based on Serving Private Interests (Denial 202432020)