1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Letter Ruling Alert
4 – University’s Scientific Research Performed in Connection with a Health Care Company Is a Substantially Related Business Not Subject to UBIT Tax (PLR 202635004)
Editor’s Notebook
EO Tax Journal 2026-140
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Article of Interest
5 – Program of Interest
6 – Philanthropy Roundtable Joins Amicus Brief Defending First Amendment Protections for Alaska Nonprofit
EO Tax Journal 2026-139
1 – Editor’s Notebook
2 – In the News
3 – NACUBO’s Comments on NPRM on Section 4960 Tax on Excess Comp
EO Tax Journal 2026-138
1 – Editor’s Notebook
2 – In the News
3 – Senator Wyden and Rep. Garcia Launch Inquiry into Shady Groups Awarded $394 Million in Contracts by Trump Administration to Represent Unaccompanied Minors
4 – Washington University Seeks Clear, Workable Rules for Net Investment Income under Section 4968
5 – MIT Asks Treasury to Allow Universities Subject to Section 4968 Increase to Pay Tax at the Current 1.4% Rate on any Unrealized Gain Earned prior to the New Rate
EO Tax Journal 2026-137
1 – Editor’s Notebook
2 – Statistical Trends of the TEGE Division Through FY 2025
EO Tax Journal 2026-136
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Letter Ruling Update (Associate Editor Jennie Pressley)
5 – Excerpts from IRS Publication 587, Tax on Unrelated Business Income of Exempt Organizations
EO Tax Journal 2026-133
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Letter Ruling Alert
4 – Wall Street’s Nonprofits Use Selective, Opaque Logic to Defund Charities
EO Tax Journal 2026-132
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Congress’s Continuing Quest to Restrict Executive Compensation at Charitable Organizations, With a Twist
EO Tax Journal 2026-131
1 – Editor’s Notebook
2 – In the News
3 – Advising Without a Rulebook: Professional Judgment When Guidance, Enforcement, and Outcomes Diverge (Part 2)
EO Tax Journal 2026-130
1 – Editor’s Notebook
2 – In the News
3 – Treasury, IRS Issue Proposed Regulations on Employer Contributions to Trump Accounts under the Working Families Tax Cuts
4 – Advising Without a Rulebook: Professional Judgment When Guidance, Enforcement, and Outcomes Diverge (Part 1)
EO Tax Journal 2026-129
1 – Editor’s Notebook
2 – In the News
3 – Intermediate Sanctions 30 Years Later: A Retrospective with Modern Implications
EO Tax Journal 2026-128
1 – Editor’s Notebook
2 – Letter Ruling Alert
3 – In the News
4 – Article of Interest
5 – Comments of Council on Foundations on Section 4960
EO Tax Journal 2026-127
1 – Editor’s Notebook
2 – IRS’s Response to Guardian’s Motion for Reconsideration of Order
3 – Letter Ruling Alert
4 – Procurement Organization under Investigation by Ways & Means Committee Decertified by Trump Administration
5 – Senator Wyden Statement on Decertification of Kentucky Organ Procurement Organization
EO Tax Journal 2026-126
1 – Editor’s Notebook
2 – In the News
3 – Senate Finance Committee Pats Itself on Back
4 – Independent Sector Applauds Inclusion of Right to Participate in IRS Appeals Process
5 – Article of Interest
6 – Attorney Alex Reid Gives OIRA Advice on Entering Fundamental Public Policy Debate
EO Tax Journal 2026-125
1 – Editor’s Notebook
2 – DOJ Request for Extension of Time in NRB Case
3 – Secretary of Education Issues Call to Action to University Presidents
4 – Letter from Secretary of Education to Universities
EO Tax Journal 2026-124
1 – Editor’s Notebook
2 – In the News
3 – Letter Ruling Alert
4 – NTUF Critique of House EO Bills
EO Tax Journal 2026-123
1 – Quote of the Week
2 – Editor’s Notebook
3 – Senators Crapo and Wyden Applaud Committee Passage of Taxpayer Assistance and Service Act
4 – Judicial Developments Influencing EO Activities, Political Engagement, and Reporting During an Election Cycle (Part 2)
EO Tax Journal 2026-122
1 – Editor’s Notebook
2 – Judicial Developments Influencing EO Activities, Political Engagement, and Reporting During an Election Cycle (Part 1)
EO Tax Journal 2026-121
1 – Editor’s Notebook
2 – Ways & Means Committee on Proposed EO Legislation
3 – Ways & Means Committee on Recent Subpoenas
4 – House Committee Advances Nonprofit Bills in Contentious, Partisan Markup
EO Tax Journal 2026-120
1 – Editor’s Notebook
2 – IRS FIFA Announcement
3 – Joint Motion to Submit Guardian Case for Decision
4 – Latest Order in Guardian Case
5 – IRS Rules on Asset Transfer by Private Foundation (PLR 202630006)
EO Tax Journal 2026-118
1 – Editor’s Notebook
2 – In the News
3 – Guardian’s Motion for Reconsideration of Court Order
4 – Latest Court Order in Guardian Case
5 – 13 Democratic Senators Write re Possible Section 7217 Violations
EO Tax Journal 2026-117
1 – Editor’s Notebook
2 – In the News
3 – The Bruce R. Hopkins Memorial Funds Committee Update, July 2026
4 – What They Are Saying: Ways and Means Committee Bringing Transparency to America’s Nonprofit Hospital Sector
5 – Rep. Gill Announces Hearing on the Future of DEI in Law Schools and the Legal Profession
6 – House Oversight Hearing Wrap Up: DEI is Discriminatory and Illegal
EO Tax Journal 2026-116
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Religious Organizations and Political Activity: A 2026 Election-Year Guide
EO Tax Journal 2026-115
1 – Quote of the Week
2 – Editor’s Notebook
3 – Letter Ruling Alert
4 – In the News
5 – Punish Bad Actors, Don’t Harm Charity
6 – AHA Notes Concerns with Proposed Hospital Legislation