1 – Free Tele-Forum on TEB Exam Process
2 – The EOTJ Mailbag (Massachusetts Salary Cap)
3 – AHA and HFMA Continue Assault on Schedule H, Say IRS Not Complying with Paperwork Reduction Act
4 – Emerge America Revocations Join Emerge America Denials
PLRs, TAMs, and Denial Letters
EO Tax Journal 2012-87
1 – ACT Committee’s Annual Public Meeting
2 – Sandy Deja’s Latest Auto-Rev Report
3 – Exempt Organizations Committee Wish List
4 – EO’s Recent Work Product (Denials, Revocations, Rulings)
5 – Many Nonprofits Incorrectly Claim No Expense for Fund-Raising
6 – New York’s $199,000 Salary Cap
7 – Heritage Foundation Fellow Seeks Investigation of IRS
EO Tax Journal 2012-83
1 – Witness List for Wednesday’s Hearing
2 – EO’s Recent Work Product (Denials, Revocations, Rulings)
EO Tax Journal 2012-75
1 – Holly Paz’s Mailbag
2 — More on Denial 201214035
3 – EO’s Recent Work Product (Denials, Revocations, Rulings)
EO Tax Journal 2012-72
1 – Board Engagement in Form 990 Preparation
2 – Charity Care in North Carolina
3 – Ideological Battle Continues, IRS Caught in Middle
4 – How Not to Apply for Exemption (Denial 201216040)
EO Tax Journal 2012-68
1 – Federal and State Views on Nonprofit Governance
2 – The EOTJ Mailbag
3 – Another Republican Seeks to Defend Tea Parties against IRS ‘Harassment’
4 – Too Close to Call (Denial 201211025)
EO Tax Journal 2012-67
1 – How to Keep Your Tax-Exempt Bonds from Bombing
2 – Let’s Call This the Never Mind Ruling in Memory of Gilda Radner
EO Tax Journal 2012-66
1 – TIGTA’s EO Work Plan
2 – K-1 Reporting Has Been Made Optional for 2011
3 – Identity of Organization Denied 501(c)(4) Status due to Primary Purpose of Intervening in Foreign Elections Now Known?
EO Tax Journal 2012-48
When Does Private Benefit Trump Public Benefit?
EO Tax Journal 2012-45
1 – One Less Voice
2 – The IRS Is Hearing It from Both Sides
3 – When Applying for Exemption, Don’t Say You Are No Different from a For-Profit
EO Tax Journal 2012-44
1 – Two March Programs on CHNAs and ACOs
2 – Latest SOI Bulletin Contains EO Data
3 – Latest Commingling Ruling, and It Only Took Three Years
EO Tax Journal 2012-17
1 – The EOTJ Mailbag
2 – Lawyer Referral Service
3 – Latest Denial Letters
EO Tax Journal 2012-9
1 – The EOTJ Mailbag
2 –
COP Interview of House Oversight Subcommittee Chairman3 – Mess of a 1023 Gets a Deserved Denial?
EO Tax Journal 2011-210
1 – House Republicans Still Pushing for IRS Audit of AARP
2 – IRS Defines an Exclusive Island as a “Community,” Ignores Obvious Private Benefit?
EO Tax Journal 2011-205
1 – A Lump of Coal from EO?
2 – Left Wondering (Denial 201149031)
3 – Professorial Comments on Recent Litigation
4 – Group Exemption Procedures Discussed (Part 2)
EO Tax Journal 2011-196
Is the IRS Abandoning Old Principles in PLR 201147035?
EO Tax Journal 2011-187
1 – More Commentary on NCPL’s Annual Conference
2 – IRS Releases Two Favorable Private Letter Rulings
EO Tax Journal 2011-183
1 – The EOTJ Mailbag
2 – IRS And Franchise Tax Board Asked To Investigate Way Out Ministries For Campaign Violations
3 – IRS Rationale in Revoking Organization Shows Some Confusion
EO Tax Journal 2011-178
1 – Old Business
2 – Networking Group Denied Exemption
3 – 43 AGs Seek Legislation Allowing States “To More Freely Obtain and Use” EO Information from the IRS
EO Tax Journal 2011-175
1 – IRS Seeks ACT Applications/Nominations
With all due respect to past and present ACT members, I think the ACT needs more levity. This year I’m nominating Roseanne Barr, Stephen Colbert, Kathy Griffin, Steve Martin, Bette Midler, Eddie Murphy, and Jon Stewart. Surely one of the them can pass the FBI check.
2 – Health Facility Denied Exemption Based on Inurement and Commerciality
EO Tax Journal 2011-146
I’m sure Seinfeld fans remember the episode where Susan agrees to marry no-good George, and after she excitedly tells George’s mother that she is marrying her son, George’s mother’s laconic response is, “May I ask why?” Such seems to be the appropriate response to recently-released PLRs 201133012 and 201133013. I’m indebted to Bill Brockner for sharing his analysis, but any errors that follow are mine.
EO Tax Journal 2011-145
1 – The EOTJ Mailbag
2 – Discriminatory Grantmaking?
3 – Program-Related Investment Approved
EO Tax Journal 2011-131
1 – EOTJ Mailbag
2 – Foundation’s Trustees Lose DP Status Upon Resignation
3 – U.S. Eases Aid Restrictions amid Somalia Famine
EO Tax Journal 2011-123
1 – EOTJ Mailbag
2 – New York Times’ Editorial on IRS’ Gift Tax Reversal
3 – Mystery Solved – Part 2
4 – Rare TAM Spotted