Paul Streckfus, Editor
1 – Quote of the Week
2 – In the News
3 – NACUBO Urge House Members to Withdraw H.R. 8913 and H.R. 8914
4 – Editor’s Notebook
5 – Applicant Facilitating Name, Image, and Likeness (NIL) Payments to High School or College Athletes Denied (c)(3) Status (Denial 202428008)
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – IRS Grants an Extension of Additional Five Years under Section 4943(c)(7) for Disposing of Certain Excess Business Holdings (PLR 202426013)
1 – Editor’s Notebook
2 – Recent Articles of Interest
3 – In the News
4 – IRS Approves Scholarship and Grant Procedures under Section 4945(g) (Ruling 202426018)
1 – Editor’s Notebook
2 – Applicant Providing Athletes an Opportunity to Earn NIL Revenue While Partnering with Local Charities Denied (c)(3) Status (Denial 202416015)
3 – Hearing on Proposed DAF Regulations Extended
1 – Editor’s Notebook
2 – Stipulated Decision in Free Sacred Trinity Church
3 – Income Received by Section 501(c)(6) Association for Certifying Facilities to Third-Party Standards Is Not Subject to UBIT (PLR 202415003)
1 – Editor’s Notebook
2 – Applicant Denied (c)(3) Status Based on Benefits to Student Athletes (Denial 202414007)
1 – Editor’s Notebook
2 – ABA’s EO Committee to Meet May 3 in Washington
3 – Taxpayer’s Income from Underwriting Reinsurance Policies for Authority Is Excludable from Gross Income under § 115(1) (PLR 202413009)
1 – Editor’s Notebook
2 – IRS Approves Private Foundation Scholarship Program (Letter 202407006)
3 – Comments of the Philanthropy Roundtable on the Proposed Section 4966 DAF Regulations
4 – Comments of the Council on Foundations on the Proposed Section 4966 DAF Regulations
1 – In the News
2 – Editor’s Notebook
3 – Comments of SIFMA on Section 4966 Proposed DAF Regulations
4 – IRS Rules Trust’s Income Excludable from Gross Income under Code Section 115(2) (PLR 202405002)
1 – Second Quote of the Week
2 – In the News
3 – Editor’s Notebook
4 – Applicant Denied (c)(3) Status Because Open-Source Software Does Not Further a Charitable Purpose
1 – In the News
2 – Editor’s Notebook
3 – Homeowners Association Consisting of Owners near Lake Denied (c)(3) Status(Denial 202349013)
4 – Georgetown Law School to Present Private Foundation Summit 2024
1 – Editor’s Notebook
2 – In the News
3 – New York Court Holds NYAG Had Probable Cause to Investigate NRA
4 – Applicant Whose Members Share Health Care Costs Denied (c)(3) Status (Denial 202346033)
1 – Editor’s Notebook
2 – Applicant Assisting Students with School-Related Expenses Denied (c)(3) Status (Denial 202351013)
3 – Agenda for TEGE EO Council’s Spring Update
1 – Editor’s Notebook
2 – Rep. Foxx Announces Formal Investigation into Harvard, UPenn, and MIT
3 – Primer on Section 4942 Published
4 – Recent PLR Seems Problematic (PLR 202347002)
5 – But No Mercy for This Applicant (Denial 202347019)
1 – Employment Opportunity
2 – Editor’s Notebook
3 – Senators Vance and Braun Raise Concerns over IRS Targeting Conservative Groups
4 – Another LLC Denied (c)(3) Status (Denial 202344017)
1 – House Ways & Means Committee Announces Wednesday Hearing
2 – IRS Issues Proposed Section 4966 Regulations
3 – Editor’s Notebook
4 – Latest Exempt Organization Update from the IRS
5 – Recent IRS Written Determinations
6 – Applicant Housing and Caring for Rescued Cats Denied (c)(5) Status (Denial 202345010)
1 – Editor’s Notebook
2 – In the News
3 – D.C. Attorney General under Fire from Republicans for Investigating Leonard Leo
4 – Use of Race in a Post-Affirmative Action World: Evolving Standards and Applications (Part 2)
5 – IRS Approves Private Foundation’s Educational Grant Procedures under Section 4945(g)(3) (Ruling 202341014)
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – IRS News Release on Electronic Signatures and Encrypted Email
5 – Publishing Organization Denied (c)(3) Status (Denial 202342018)
6 – Applicant Providing Song-Writing Services to the Public for a Fee (Denial 202343037)
1 – Editor’s Notebook
2 – Hospitals in the News
3 – Current & Quotable
4 – Exempt Organizations and Hamas War Involvement
5 – Foundation’s Artwork May Be Excluded from Its Minimum Investment Return under Section 3942 (PLR 202342009)
1 – The EOTJ Mailbag
2 – In the News
3 – Program of Interest
4 – IRS Grants Private Foundation an Additional Five-Year Period to Dispose of Excess Business Holdings under Section 4943(c)(7) (PLR 202342002)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Rep. Bill Pascrell: “Serious Problem of Political Advocacy Groups Masquerading as Tax-Exempt ‘Social Welfare Organizations’”
4 – Applicant Operating for the Private Interest of Its Artist Members Whose Art It Sells Denied (c)(3) Status (Denial 202339040)
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Articles of Interest
4 – Last Week’s EO Division Work Product
1 – Editor’s Notebook
2 – In the News
3 – Last Week’s EO Division Work Product
4 – Applicant Furnishing Water to Members Denied (c)(4) Status (Denial 202336028)
5 – Applicant Providing interment Services that Meet the Needs of a Community Denied (c)(3) Status (Denial 202336030)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Employment Opportunity
4 – To What Extent Can NIL Collectives and Other 501(c)(3) Organizations Rely on a Favorable Determination Letter from the IRS?
5 – Group Assisting Local Businesses Denied (c)(3) Status (Denial 202335019)