1 – Editor’s Notebook
2 – In the News
3 – Nine Democratic Members of Congress Urge IRS to Act on Improper Politicking
4 – Chief Counsel Nominee Greeted by Litany of Complaints by Top Republican on Senate Finance Committee
Focus on IRS and Treasury
EO Tax Journal 2023-152
1 – Editor’s Notebook
2 – In the News
3 – Agenda for October 17 Virtual Meeting of ABA’s EO Committee
4 – Two Tax Shelter Promoters Found Guilty in Billion-Dollar Syndicated Conservation Easement Tax Scheme
EO Tax Journal 2023-151
1 – Editor’s Notebook
2 – Response of Institute for Free Speech to House Ways and Means Committee’s Request for Information
EO Tax Journal 2023-150
1 – Editor’s Notebook
2 – EO Division Work Product
EO Tax Journal 2023-149
1 – Editor’s Notebook
2 – Department of Justice’s Brief in Mayo Clinic v. United States
EO Tax Journal 2023-145
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)
EO Tax Journal 2023-144
1 – Editor’s Notebook
2 – New York Attorney General James Recovers $510,000 for Charity from Long Island Lawyers Accused of Misusing Charitable Assets for Personal Benefit
3 – Reps. Mike Carey and Earl Blumenauer Urge IRS to Provide Clear Guidance on Historic Preservation Easements
4 – Response of Nonprofit New York to House Ways and Means Committee’s Request for Information
EO Tax Journal 2023-143
1 – Editor’s Notebook
2 – In the News
3 – Upcoming EO Programs
4 – More than Half of America’s 20 Top Public Charities Are Donor-Advised Funds
5 – IRS Warns of More High-Income Audits
EO Tax Journal 2023-140
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)
EO Tax Journal 2023-131
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – APT Files IRS Complaint Against the Arabella Advisors Network of Nonprofits for Violating their Tax-Exempt Status
4 – Full Text of APT’s IRS Complaint Against the Arabella Advisors Network of Nonprofits
EO Tax Journal 2023-130
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)
EO Tax Journal 2023-129
1 – Editor’s Notebook
2 – Latest Exempt Organization Update from IRS
3 – Reps. Smith and Schweikert Seek Information on Political Activity of Exempt Groups
EO Tax Journal 2023-125
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Upcoming Program of Interest
4 – In the News
5 – Four Senators Seek IRS Evaluation of Nonprofit Hospitals’ Compliance with Exemption Requirements
EO Tax Journal 2023-117
1 – Editor’s Notebook
2 – Upcoming EO Program
3 – In the News
4 – Treasury Seeks Attorney-Advisors
5 – IRS Releases Latest EO Update
6 – Former Political Staffer Sentenced for Role in Scheme to Defraud Campaigns and Political Action Committees
EO Tax Journal 2023-115
1 – Editor’s Notebook
2 – Deletions From Cumulative List of Organizations, Contributions to Which are Deductible Under Section 170 of the Code
3 – Paying Employees – Fringe Benefits, Expenses, Payroll Taxes: What Could Possibly Go Wrong and How to Fix It (Part 1)
EO Tax Journal 2023-110
1 – Editor’s Notebook
2 – Latest Article on Nonprofit Hospitals
3 – Treasury Press Release on Clean Energy Tax Credits for EOs
4 – State Regulators Panel (Part 2)
EO Tax Journal 2023-101
1 – Editor’s Notebook
2 – In the News
3 – Coalition Asks IRS to Require Disclosure of Nonprofit Board Composition
4 – Getting Easier Being Green? EOs Seeking IRA Tax Credits (Part 1)
EO Tax Journal 2023-100
1 – Editor’s Notebook
2 – In the News
3 – AICPA’s EO Recommendations for 2023-2024 Priority Guidance Plan
4 – Thinking Beyond Exemption: What Every EO Needs to Know About the First Restatement of Charitable Nonprofit Organizations (Part 4)
EO Tax Journal 2023-95
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
EO Tax Journal 2023-94
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – 2023 Outstanding Nonprofit Lawyer Award Recipients Announced
5 – In the News
6 – Status of Contributions to 501(c)(3) NIL Collectives
EO Tax Journal 2023-93
1 – Employment Opportunity
2 – Editor’s Notebook
3 – IRS Explanation of New GLAM
4 – Generic Legal Advice Memorandum on NIL Collectives (GLAM 2023-004)
EO Tax Journal 2023-92
1 – Editor’s Notebook
2 – Latest EO Division Statistics
3 – ProPublica Adds More Than a Million New Records to Nonprofit Explorer
4 – In the News
5 – Justice Delayed Is Justice Denied
6 – Following Saudi Takeover of PGA, Rep. Garamendi Introduces Bill to Strip Corporate Tax Exemption for PGA
EO Tax Journal 2023-89
1 – Editor’s Notebook
2 – Better Late than Never – New IRS Chief Counsel Nominated
3 – In the News
4 – Book Review of For-Profit Philanthropy
5 – New Kid on the Block: Purpose Trusts (Part 2)
EO Tax Journal 2023-87
1 – Editor’s Notebook
2 – Allen Bromberger Remembers Peter Swords
3 – Upcoming EO Program of Interest
4 – Truth Is Stranger than Fiction
5 – Outline for Purpose Trusts Presentation