1 – Registration Now Open for December 6 “Update and Q&A with the Director of Exempt Organizations”
2 – Insights into the IRS’s New Data-Driven Approach to Examining Tax-Exempt Organizations (Part 2)
Program Announcements
EO Tax Journal 2017-218
1 – Call for Questions for December 6 Session with Margaret Von Lienen and Meghan Biss
2 – Are Real Charities Losing Out to Institutional Interests?
3 – Commentary on Denial Letter 201744020 by Marv Friedlander, Chief, EO Technical (retired)
4 – Applicant Purchasing a Mobile Home Park, But Not the Mobile Homes, and Maintaining the Common Areas and Providing Related Services Denied (c)(3) Exempt Status (Denial 201744020)
EO Tax Journal 2017-214
1 – Editor’s Notebook
2 – Program Announcement
3 – Three New EO Issue Snapshots
A – Exclusion of Bingo from Unrelated Business Activity
B – Rents from Personal Property, ‘Mixed Leases,’ and the Rental Exclusion from UBTI
C – Exclusion of Rent from Real Property from Unrelated Business Taxable Income
4 – Student FICA Exception Snapshot
5 – Earlier EO Issue Snapshots Posted on irs.gov
EO Tax Journal 2017-195
1 – Correction
2 – Program Reminders
3 – New TIGTA Report on ‘IRS Scandal’
4 – Latest TIGTA Report Appears to Undermine Earlier Findings
5 – Professorial Comments on TIGTA Report
6 – Applicant Operating as a Mortgage Broker Denied 501(c)(3) Status(Denial 201739016)
EO Tax Journal 2017-190
1 – Editor’s Notebook
2 – EY Announces Webcast to Feature Sunita Lough
3 – Six New EO Issue Snapshots Posted on irs.gov (Part 2)
A – The Enduring Relevance of Rev. Proc. 71-17 on IRC Section 501(c)(7) Organizations
B – IRC Section 4944(c) – Taxes on Investments Which Jeopardize Charitable Purpose – Exception for Program-Related Investments
EO Tax Journal 2017-185
1 – New Date for Gulf Coast Area TE/GE Council EO Update Program
2 – In the News
3 – FY 2018 Appropriations Bill and the IRS
4 – Applicant Negotiating Contracts, Salaries and Benefits for Its Members Denied (c)(4) Status Since Not Promoting Social Welfare; Also Not a Local Association of Employees (Denial 201736026)
5 – Applicant Denied (c)(3) Status, Since a Substantial Portion of Its Activities Consists of Providing Death, Catastrophic Illness or Injury Benefits to Members (Denial 201736025)
EO Tax Journal 2017-184
1 – The EOTJ Mailbag
2 – In the News
3 – Upcoming Program
4 – Form 1023-EZ Applicant Denied (c)(3) Status Because Its Primary Activity Is Conducting an Annual Car Show for Its Members and the Public (Denial 201736024)
EO Tax Journal 2017-180
1 – Editor’s Notebook
2 – Program Reminders
3 – Outline of Current EO Tax Developments
EO Tax Journal 2017-166
1 – Editor’s Notebook
2 – Recent Article on Social Entrepreneurship
3 – Program Announcement
EO Tax Journal 2017-165
1 – The EOTJ Mailbag
2 – Upcoming EO Tax Programs
A – EO Committee to Meet September 15 in Austin
B – EO Update on September 26
3 – Organization Maintaining Gravel Road Shared by Four Members Denied (c)(3) Status (Denial 201733017)
EO Tax Journal 2017-158
1 – Never Say Die
2 – American Health Lawyers Association Program Announcement
3 – Nonprofit Explorer Update: Full Text of 1.9 Million Form 990 Records
4 – Exemption of Organization Formed by Artists to Sell Their Artwork at Annual Event Revoked (Revocation 201732031)
EO Tax Journal 2017-156
1 – The EOTJ Mailbag
2 – Program Announcement
3 – Editor’s Notebook
4 – IRS Rules that Plan Is an Eligible Deferred Compensation Plan under Section 457(b) of the Code (PLR 201731009)
EO Tax Journal 2017-149
1 – Program Announcement
2 – Quote of the Week
3 – Editor’s Notebook
4 – Brookings Institution Takes On Biggest Charitable Tax Break Used By President Trump
5 – New IRS Scandal – Syndication Of Conservation Easement Deductions
EO Tax Journal 2017-144
1 – Editor’s Notebook
2 – Upcoming EO Tax Programs
A – Save the Date Notice
B – EO Committee to Meet September 15 in Austin
3 – IRS Office of Appeals Pilots Virtual Service
4 – NACUBO Addresses Tax Reform Proposals
EO Tax Journal 2017-133
1 – ALI Program Announcement
2 – Fostering Entrepreneurship and Innovation – Issues and Approaches for Exempt Organizations (Part 2)
EO Tax Journal 2017-122
1 – D.C. Bar Announcement
2 – The Current Climate for Nonprofit Enforcement (Part 1)
EO Tax Journal 2017-121
1 – The EOTJ Mailbag
2 – Program Announcement
3 – Council on Foundations Suggests Charitable Contribution Deduction Improvements
4 – No Hope for Faith’s Hope
EO Tax Journal 2017-111
1 – IRS News
2 – Book Review
3 – The EOTJ Mailbag
4 – Program Announcement
5 – Business League’s Exemption Revoked Because Sole Activity Is Providing Advertising Services to Its Members, Franchisees of a Particular Brand that Competes with Other Brands within the Same Industry (Revocation 201718040)
EO Tax Journal 2017-108
1 – Editor’s Notebook
2 – Program Announcement
3 – EO Future State: Views from the ACT and the Field (Part 2)
EO Tax Journal 2017-99
1 – UT Law School EO Program Announcement
2 – Applicant Providing a Funding Mechanism for Individuals to Raise Funds to Pay Their Student Loan Debt Denied (c)(3) Status (Denial 201718036)
3 – Applicant Whose Activities Result in Substantial Private Benefit to a For-Profit Subchapter S Corporation and Whose Earnings Inure to the Benefit of Its President Denied (c)(3) Status (Denial 201718039)
EO Tax Journal 2017-97
1 – The EOTJ Mailbag
2 – Solicitation of Questions for Maria Hooke, Director of EO Exams, at June 16 TEGE Council Meeting
3 – Can Charitable Remainder Trusts Avoid the Self-Dealing Rules?
4 – FFRF Argues for Retention of Johnson Amendment
EO Tax Journal 2017-91
1 – IRS Appropriation to Remain As Is thru September
2 – Why Don’t White Supremacists Pay Taxes?
3 – EO Program Announcement (Updated)
4 – Obama’s Non-Profit on Same Dubious Path First Blazed by Clinton Foundation
5 – No Self-Dealing Found between Foundation and For-Profit Corporation (PLR 201718002)
EO Tax Journal 2017-89
1 – Editor’s Notebook
2 – Trump’s Johnson Amendment Executive Order Does Not Say What He Said it Said
3 – EO Committee to Meet Next Friday in Washington
4 – Outline on Fostering Entrepreneurship and Innovation in a Tax-Exempt Setting
EO Tax Journal 2017-72
1 – EO Program Announcement
2 – ACLJ: Another Victory Over the Abusive IRS Targeting of Conservatives
3 – Exempt Organizations Roundtable and Hot Topics (Part 1)