1 – Current & Quotable
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Wacko EO Case Continues (Latest Update)
Current & Quotable
EO Tax Journal 2024-199
1 – Current & Quotable
2 – Editor’s Notebook
3 – New Trends in Engagement Between Nonprofit and For-Profit Entities (Part 1)
4 – Speaker Mike Johnson, Committee Chairs Release Investigative Report Following House-Wide Effort to Combat Antisemitism
5 – Recommendations of the House Ways and Means Committee in the House Antisemitism Staff Report
EO Tax Journal 2024-195
1 – Current and Quotable
2 – In the News
3 – Editor’s Notebook
4 – Supreme Court to Review Catholic Charities Case
5 – Latest EO Update Program of TEGE Exempt Organizations Council
6 – New Report Spotlights What Lawmakers Can Do to Save Philanthropy from Wall Street
EO Tax Journal 2024-188
1 – Conrad Teitell Remembers When
2 – Editor’s Notebook
3 – IRS’s Motion for Reconsideration in Mira Vista Case
4 – Tax Court’s November 27, 2024 Order in Mira Vista Case
EO Tax Journal 2024-174
1 – Quote of the Week
2 – In the News
3 – Editor’s Notebook
4 – ASAE Says Leave Trade Associations Alone
5 – We Hardly Knew Ya
6 – EOTJ Document Request Results in Tax Court Order to Parties
EO Tax Journal 2024-159
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – In New Lawsuit, Religious Nonprofit Targets Johnson Amendment in Order to Endorse Political Candidates without Losing Tax-Exempt Status
5 – IRS Approves Extension for an Additional Five Years the Period of Time for Disposing of Taxpayer’s Excess Business Holdings under Section 4943(c)(7) (PLR 202440009)
6 – IRS Approves Proposed Grant as an Unusual Grant under Treasury Reg. Section 1.509(a)-3(c)(4)(Ruling 202440013)
EO Tax Journal 2024-143
1 – Fearless Fund Throws in the Towel
2 – Current & Quotable
3 – Editor’s Notebook
4 – Transcript of Oral Arguments in Memorial Hermann Accountable Care Organization
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 2024-32
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – In the News
5 – Why Can’t We Have an Honest Discussion about Donor-Advised Funds?
6 – Catholic Leaders Express Outrage at Texas AG Attempt to Shut Down Nonprofit Serving Migrants
EO Tax Journal 2024-21
1 – Second Quote of the Week
2 – In the News
3 – Editor’s Notebook
4 – Applicant Denied (c)(3) Status Because Open-Source Software Does Not Further a Charitable Purpose
EO Tax Journal 2024-20
1 – Quote of the Week
2 – In the News
3 – Upcoming Program
4 – Editor’s Notebook
5 – Brief of Petitioner-Appellant in God’s Storehouse Case
EO Tax Journal 2024-15
1 – Quote of the Week
2 – Editor’s Notebook
3 – Revised Treatise on Health Care Taxation Published
4 – End Citizens United Files IRS and FEC Complaints against No Labels
5 – End Citizens United’s Complaint to IRS about No Labels
6 – Can Nonprofit Governance Contain Artificial Intelligence?
EO Tax Journal 2023-183
1 – Employment Opportunity
2 – Current & Quotable
3 – Editor’s Notebook
4 – State Charity Regulator Focus: Hospital Charity Care and Other Attorney General Initiatives (Part 2)
EO Tax Journal 2023-168
1 – Editor’s Notebook
2 – Hospitals in the News
3 – Current & Quotable
4 – Exempt Organizations and Hamas War Involvement
5 – Foundation’s Artwork May Be Excluded from Its Minimum Investment Return under Section 3942 (PLR 202342009)
EO Tax Journal 2023-136
1 – Editor’s Notebook
2 – Current & Quotable
3 – In the News
4 – Article of Interest
5 – Income of Organization Enhancing Economic Development Excluded from Gross Income under Section 115(1) (PLR 202334002)
EO Tax Journal 2023-120
1 – Current & Quotable
2 – Employment Opportunity
3 – Editor’s Notebook
4 – In the News
5 – Creative Ways to Structure Additional Compensation (Part 1)
EO Tax Journal 2023-111
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Capitol Hill Update
EO Tax Journal 2023-57
1 – Editor’s Notebook
2 – Current & Quotable
3 – Latest Posts in Nonprofit Law Prof Blog
4 – EO Hot Topics Roundtable – Part 1
5 – IRS News Release on Strategic Operating Plan
EO Tax Journal 2023-30
1 – Quote of the Week
2 – Current & Quotable
3 – Editor’s Notebook
4 – Critique of Recent Article on Churches
EO Tax Journal 2023-22
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – National Association of State Charity Officials (NASCO) Annual Report on State Enforcement and Regulation
EO Tax Journal 2022-162
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – Report of Interest
5 – IRS Provides Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020 (IR-2022-155),
6 – Penalty Relief for Certain Taxpayers Filing Returns for Taxable Years 2019 and 2020 (Notice 2022-36)
EO Tax Journal 2022-81
1 – Current & Quotable
2 – In the News
3 – IRS Seeks Nominations for the 2023 Internal Revenue Service Advisory Council (IR-2022-94)
4 – Applicant Formed for Religious Funeral Purposes Denied for Failure to Supply Information (Denial 202213012)
EO Tax Journal 2022-21
1 – Editor’s Notebook
2 – In the News
3 – Quote of the Week
4 – You Get What You Pay For: PMA Statement Regarding Expectations for 2022 Filing Season
5 – Trust Distribution of Art Collection to Foundation Ruled Not Self-Dealing under Section 4941 and Artwork Will Be Treated as Being Used in Carrying Out Foundation’s Exempt Purpose under Section 4942(e)(1)(A) (PLR 202204003)
EO Tax Journal 2022-11
1 – Current & Quotable
2 – Editor’s Notebook
3 – Senator Wyden Launches Investigation into Opportunity Zones