Paul Streckfus, Editor
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)
1 – Editor’s Notebook
2 – In the News
3 – Organization Providing Consulting Services Denied (c)(3) Status (Denial 202335015)
1 – Employment Opportunity
2 – Editor’s Notebook
3 – Last Week’s EO Division Work Product
1 – Editor’s Notebook
2 – Current & Quotable
3 – In the News
4 – Article of Interest
5 – Income of Organization Enhancing Economic Development Excluded from Gross Income under Section 115(1) (PLR 202334002)
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Homeowners Association Denied (c)(4) Exempt Status (Denial 202333005)
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Summary of Opinion in Huntsman Case
4 – Excerpts from Huntsman Case re Ecclesiastical Abstention Doctrine
5 – IRS Advises on Whether Federal Credit Unions May Claim the Employee Retention Credit (CCA 202333001)
1 – Editor’s Notebook
2 – In the News
3 – Summary of Last Week’s EO Determinations
4 – Applicant Engaged in Commercial Activities with Evidence of Inurement or Private Benefit Denied (c)(3) Status (Denial 202332014)
1 – Editor’s Notebook
2 – In the News
3 – Applicant Providing Pharmaceutical Products and Services Denied (c)(4) Status (Denial 202331004)
1 – Editor’s Notebook
2 – In the News
3 – Foundation Granted Five-Year Extension for Disposing of Its Excess Business Holdings under Section 4943(c)(7) (PLR 202328018)
4 – Consolidation of Operations of Two Foundations Approved (PLR 202328005)
1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
4 – IRS Rules (c)(3) Organization’s School Food Authority Meal Program Furthers an Exempt Purpose Described in Section 501(c)(3) (PLR 202326008)
5 – Income of Trust Established to Fund Health and Welfare Benefits for Eligible Retirees of Association Whose Income Is Excludible under Section 115(1) Is Also Excludible under Section 115(1) (PLR 202326003)
1 – In the News
2 – Editor’s Notebook
3 – Applicant Denied in Part for Failure to Meet the Organizational Requirements for an LLC Outlined in Notice 2021-56 (Denial 202323011)
4 – ABA Submits PGP Recommendations
1 – Employment Opportunity
2 – Editor’s Notebook
3 – IRS Explanation of New GLAM
4 – Generic Legal Advice Memorandum on NIL Collectives (GLAM 2023-004)
1 – Editor’s Notebook
2 – Applicant Providing Members with Health Care Sharing Services Denied (c)(3) Status (Denial 202318021)
3 – Improving Nationwide Access to IRS Appeals; Public Input Wanted (IR-2023-101)
1 – Editor’s Notebook
2 – TEGE Exempt Organizations Council to Present EO Update on June 9, 2023
3 – IRS Seeks Membership Nominations for the 2024 Internal Revenue Service Advisory Council
4 – Applicant Seeking to Create and Maintaining a Political Party in a Foreign Country Denied (c)(3) Status (Denial 202316011)
1 – Editor’s Notebook
2 – Employment Opportunity
3 – In the News
4 – IRS Written Determinations
5 – ABA’s EO Committee to Meet on May 5
6 – Climate Change Update (Part 1)
1 – Attorney Employment Opportunity
2 – Editor’s Notebook
3 – Latest EO Division Work Product
4 – Conservation Easements Update: Cert. Denial; Hearing on Proposed Regs; New Articles
5 – Applicant Engaged in Training Dogs and Dog Owners Denied (c)(3) Status (Denial 202309017)
1 – Editor’s Notebook
2 – Critics Say Many Virginia Hospitals Offer Little Charity Care
3 – Applicant Operating a Cooperative Organization Using a Bartering Exchange for Benefit of Members Denied (c)(3) Status (Denial 202308012)