1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Employment Notice
4 – Applicant Engaged in Religious Matchmaking Denied (c)(3) Status (Denial 202307007)
PLRs, TAMs, and Denial Letters
EO Tax Journal 2023-21
1 – Editor’s Notebook
2 – Latest Public Release of EO Written Determinations
3 – IRS Rules Grant from Dissolving Hospital Qualifies as an Unusual Grant for Exclusion from Public Support Calculation (Letter 202305020)
4 – Philanthropy Roundtable Ranks the States
EO Tax Journal 2023-17
1 – Editor’s Notebook
2 – IRS’s Latest EO Update Released
3 – EO Determinations Updates and Clarifies Proposed Adverse Case Processing
4 – Applicant Conducting an Annual Family Reunion and Awarding Scholarships to Family Members Denied (c)(3) Exemption (Denial 202304014)
EO Tax Journal 2022-214
1 – Editor’s Notebook
2 – Crypto in the News
3 – NY Attorney General James Releases Annual ‘Pennies for Charity’ Report
4 – Alaska’s Sandy Deja Points Out Urgent Need to Change Question 2 of Part IV of Form 1023-EZ
5 – Organization Engaged in Political Activities Held Not to Qualify under Section 501(c)(4) (Revocation 202247012)
EO Tax Journal 2022-206
1 – Editor’s Notebook
2 – EO Programs This Week
3 – Upcoming EO Program
4 – Applicant Claiming that It Is a Social Welfare Organization under Section 501(c)(4) Denied Exempt Status (Denial 202226014)
EO Tax Journal 2022-199
1 – Editor’s Notebook
2 – Articles of Interest
3 – IRS Memorandum 202243008: Interest that Accrues during Closed Years Is Included in the Loan Balance to Compute the Amount Involved for the Deemed Acts of Self-Dealing in Open Years
4 – IRS News Release: 2023 PTIN Renewal Period Underway for Tax Professionals
EO Tax Journal 2022-189
1 – Editor’s Notebook
2 – In the News
3 – Tax-Exempt Organizations, Charities and Nonprofits Update (Part 1)
4 – Taxpayer’s Proposal to Expand its Eligible Membership to Include All Former Employees Ruled Permissible under Section 501(c)(9) (PLR 202236004)
EO Tax Journal 2022-174
1 – Editor’s Notebook
2 – Section 107 in the News
3 – News from Latest IRS EO Update
4 – Applicant Conducting Annual Community Automotive Event Denied (c)(3) Status But Retains (c)(4) Status (Denial 202237011)
EO Tax Journal 2022-171
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – Applicant Denied (c)(3) Status Because Substantial Portion of Its Activities Are Social and/or Recreational (Denial 202236011)
EO Tax Journal 2022-170
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Notice 2022-36 Creating a Stir in EO Tax Community
4 – Right to Extract Subsurface Minerals Results in Failure of Conservation Easement to Qualify under Section 170(h)
EO Tax Journal 2022-168
1 – Editor’s Notebook
2 – IRS Approves Scholarship Procedures under Section 4945(g)(1) (Ruling 202228023)
3 – Taxpayer Granted an Extension of Time to Make an Election under Section 53.4942(a)-3(c)(2)(iv) (PLR 202231010)
EO Tax Journal 2022-167
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Applicant Engaged in Operation of a Juice and Smoothie Bar Denied (c)(3) Status (Denial 202235012)
EO Tax Journal 2022-166
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News (Conservative Partnership Institute)
4 – Congress Notified of Inadvertent Form 990-T Disclosures
5 – IRS Statement on Forms 990-T
6 – NTUF: IRS Again Fails to Protect Taxpayer Data
7 – Applicant Providing Tax Preparation Services Denied (c)(4) Status (Denial 202235011)
EO Tax Journal 2022-165
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Applicant Operating and Maintaining a Community Center Denied (c)(3) Status (Denial 202233019)
EO Tax Journal 2022-163
1 – Editor’s Notebook
2 – Threats to Weaponize the IRS Will Not Deter the Family Research Council
3 – Maintenance and Operation of a Cemetery that Includes Sales to the Public Denied (c)(3) Status (Denial 202234007)
EO Tax Journal 2022-158
1 – Editor’s Notebook
2 – More IRS Tips on Form 4720, “Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code”
3 – Four Pro Forma Revocations Released Last Week
4 – Would Bobby and Ethel approve?
EO Tax Journal 2022-156
1 – The EOTJ Mailbag
2 – Do’s and Don’t’s of Electronic Filing
3 – IRS Advises that Form 990-N Filers Will Now Use a New Sign-in Process
4 – Applicant Whose Primary Purposes Is Carrying on an Unrelated Trade or Business Denied (c)(3) Status (Denial 202228015)
EO Tax Journal 2022-155
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS Releases Final State Disclosure Regulations
4 – DAFs in the News
5 – Applicant Engaged in Planning and Conducting Class Reunions Denied (c)(3) Status
EO Tax Journal 2022-154
1 – Editor’s Notebook
2 – In the News
3 – Article of Interest
4 – Exempt Status Denied Where Members of Ethnic Group Help Pay Funeral Expenses of Members and Their Families (Denial 202232019)
EO Tax Journal 2022-153
1 – Editor’s Notebook
2 – Best Tax News Of The Year – Aegis For Dreams Wins Tax-Exempt Status
3 – Rep. Norton Reintroduces Bill to Increase Transparency in 501(c)(4) Organizations
4 – Applicant Operating Adult Volleyball League Denied (c)(3) Status Due to Substantial Social and Recreational Activities (Denial 202231015)
EO Tax Journal 2022-152
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – College Department Head May Exclude from Gross Income Rental Allowance under Section 107(2) (Rev. Rul. 70-549)
4 – Faculty, Managers, Executives, or Administrators Who Are Ordained, Licensed or Commissioned Ministers Employed by University Qualify under Section 107 (PLR 200925001)
5 – Managers, Executives, or Administrators Who Are Ordained, Licensed or Commissioned Ministers Employed by Organization Qualify under Section 107 (PLR 201023008)
EO Tax Journal 2022-150
1 – Editor’s Notebook
2 – Proposed Transfers from and to Foundations Constitute a Significant Disposition of Assets Described in Section 507(b)(2) (PLRs 202231005, 202231006, 202231007, 202231008)
EO Tax Journal 2022-146
1 – Editor’s Notebook
2 – Latest Treasury/IRS Chief Counsel Report Card
3 – How Much Do Tax-Exempt Organizations Benefit from Tax Exemption on Their Income?
4 – Applicant Promoting the Game of Disc Golf via Leagues, Casual Playing or Tournaments Denied (c)(3) Status (Denial202230011)
EO Tax Journal 2022-123
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – How Much Is Too Much (or Too Little)? EO Executive Compensation Issues (Part 3)
4 – Purchase of Land by Church Will Not Be Treated as Debt-Financed Property under Section 514(b) for 15 years from Date of Acquisition Because the Land Qualifies for the Neighborhood Land Use Exception under Section 514(b)(3) (PLR 202225007)