1 – Editor’s Notebook
2 – Whither NILs and IRS?
3 – In the News
4 – Selected EO Statistics from Recently-Released IRS 2023 Data Book
5 – Program Announcement
6 – IRS Warns about Illegal Tax Schemes
Focus on IRS and Treasury
EO Tax Journal 2024-64
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
EO Tax Journal 2024-61
1 – In the News
2 – Bill to Revoke Charities Supporting Terrorists Passes House
3 – Chairman Smith Opening Statement – Floor Debate, Legislation to Revoke Tax Exempt Status of Terrorist-Supporting Organizations (H.R. 6408)
4 – CRS Report on Tax-Exempt Hospitals
EO Tax Journal 2024-60
1 – Editor’s Notebook
2 – In the News
3 – Nine House Democratic Members Seek New Regulations and Guidance on Nonprofit Hospitals
4 – Encouraging Charitable Giving: Matching Grants Versus Rebates
EO Tax Journal 2024-54
1 – Editor’s Notebook
2 – In the News
3 – Buettner Ruling: Section 501(c)(3) and Title IX
4 – IRS Warns about Fake Charities Exploiting Taxpayer Generosity
5 – AHA: There is Nothing ‘Fair’ about the Lown Institute’s ‘Fair Share’ Report
EO Tax Journal 2024-48
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Finally, a Johnson Amendment Case in Tax Court
4 – Comments of Adler & Colvin and New Venture Fund on Proposed Section 4966 DAF Regulations
EO Tax Journal 2024-45
1 – Editor’s Notebook
2 – Executive Summary of Comments of ABA’s Tax Section on Proposed Section 4966 DAF Regulations
3 – Q&A Session with EO Division Director Rob Malone (Part 3)
EO Tax Journal 2024-44
1 – Editor’s Notebook
2 – Q&A Session with EO Division Director Rob Malone (Part 2)
EO Tax Journal 2024-43
1 – In the News
2 – Remarks of EO Division Director Rob Malone (Part 1)
3 – TE/GE Technical Advisor Job Opportunity
EO Tax Journal 2024-42
1 – Some People Know How to Live (and Play)
2 – The EOTJ Mailbag
3 – MeF Stylesheet Corrections
4 – In the News
5 – Boston Globe Article Looks at DAF Debate
6 – Tax Court Judge Lauber Provides Anatomy of a Tax Dodge in Easement Decision
EO Tax Journal 2024-41
1 – Quote of the Week
2 – Editor’s Notebook
3 – Errors and Lag Time to Correct Errors Plague EO BMF, Say EO Practitioners
4 – EO Excerpts from Treasury’s General Explanations of the Administration’s Revenue Proposals (the Green Book)
5 – 501(c)(3) Status = Title IX Financial Assistance
EO Tax Journal 2024-40
1 – In the News
2 – Editor’s Notebook
3 – Public Recommendations Invited on the 2024-2025 Priority Guidance Plan
4 – Upcoming Program of Interest (Western Philanthropy Conference)
EO Tax Journal 2024-39
1 – Editor’s Notebook
2 – FY 2024 EO Division Results Through January 26, 2024
3 – In the News
4 – New Ipsos Poll Reveals Strong Majority of Americans Support Key Charitable Giving Reform Measures
5 – Upcoming Programs
EO Tax Journal 2024-38
1 – Editor’s Notebook
2 – Margie Rollinson Begins Work as 49th IRS Chief Counsel; First Woman to Permanently Hold Position
3 – Treasury, IRS Finalize Rules on Elective Payments of Certain Clean Energy Credits under the Inflation Reduction Act
4 – When Is Campus Speech Terrorism?
EO Tax Journal 2024-36
1 – Editor’s Notebook
2 – Upcoming Program
3 – Comments of Holland & Knight on the Proposed Section 4966 DAF Regulations
EO Tax Journal 2024-35
1 – Editor’s Notebook
2 – Article of Interest
3 – In the News
4 – Comments of the American Bar Association Section on Real Property, Trust & Estate Law on the Proposed Section 4966 DAF Regulations
EO Tax Journal 2024-34
1 – Editor’s Notebook
2 – Interlocutory Appeal to Sixth Circuit Granted in The Buckeye Institute Case
3 – Hearing Date Announced for Proposed DAF Regs
4 – Comments of NEO Philanthropy on the Proposed Section 4966 DAF Regulations
EO Tax Journal 2024-33
1 – Editor’s Notebook
2 – In the News
3 – Conservative Partnership Institute Accused of Indirectly Engaging in Political Campaign Activity through a For-profit Subsidiary
EO Tax Journal 2024-31
1 – Editor’s Notebook
2 – Article of Interest
3 – In the News
4 – How Do Biden’s New Sanctions Affect Jewish Charities that Donate in Israel?
5 – Powering Your Organization’s Future With Renewable Energy Inflation Reduction Act Opportunities for Tax-Exempt Organizations (Part 2)
EO Tax Journal 2024-30
1 – Editor’s Notebook
2 – In the News
3 – A Clean Energy Future for America’s Colleges and Universities
4 – Powering Your Organization’s Future With Renewable Energy Inflation Reduction Act Opportunities for Tax-Exempt Organizations (Part 1)
EO Tax Journal 2024-29
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
EO Tax Journal 2024-28
1 – Editor’s Notebook
2 – In the News
3 – Rep. Foxx Subpoenas Harvard
4 – Comments of the TEGE Exempt Organizations Council on the Proposed Section 4966 DAF Regulations
EO Tax Journal 2024-27
1 – Editor’s Notebook
2 – Rep. Carol Miller Questions IRS Commissioner Werfel on 1099-K Implementation at Ways and Means Hearing
3 – Comments of New York State Bar Association Tax Section on Proposed Regulations under Section 4966
EO Tax Journal 2024-26
1 – House Ways and Means Committee to Hear from IRS Commissioner Today
2 – Editor’s Notebook (Daniel in the Lions’ Den)
3 – House Oversight Chair Writes IRS about Lobbying by One Fair Wage, a (c)(3) Organization
4 – In the News
5 – Article of Interest
6 – Comments of National Council of Nonprofits on Section 4966 Proposed DAF Regulations