Paul Streckfus, Editor
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
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
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
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?
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)
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)
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)
1 – Current & Quotable
2 – Employment Opportunity
3 – Editor’s Notebook
4 – In the News
5 – Creative Ways to Structure Additional Compensation (Part 1)
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Capitol Hill Update
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
1 – Quote of the Week
2 – Current & Quotable
3 – Editor’s Notebook
4 – Critique of Recent Article on Churches
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
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)
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)
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)
1 – Current & Quotable
2 – Editor’s Notebook
3 – Senator Wyden Launches Investigation into Opportunity Zones
1 – Current & Quotable
2 – Editor’s Notebook
3 – Alumni Association Denied (c)(3) Status (Denial 202152020)
1 – Current and Quotable
2 – Editor’s Notebook
3 – In the News
4 – Transcript of ABA Panel on Professional Opinions and Exempt Organizations (Part 1)
1 – Quotes of the Week
2 – In the News
3 – Club Composed of Members Who Engage in Off-Road Motorcycle Riding Denied (c)(3) Status (Denial 202141025)
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Group of 7 Object to Conservation Easement Change
4 – Separating the Wheat from the Chaff: Tales from the Field on Implementing UBTI Silo Rules (Part 3)
1 – Quote of the Week
2 – Editor’s Notebook
3 – TOT Property Holdings Highlight Fundamental Flaw in Conservation Easements
4 – Appellant Seeks Rehearing of Disallowance of Conservation Easement Deduction (TOT Property Holdings v. Commissioner)
1 – Quote of the Week
2 – In the News
3 – A Look at (c)(4)s and ‘Dark Money’
4 – IRS Office of Chief Counsel Opines on Impact of Extinguishment Clauses to Conservation Easements under Section 170(h)
1– Quote of the Week
2 – No Tax Proposals Directly Affecting EOs in Biden Budget
3 – Article Supports Reinstating Schedule B Reporting
4 – IRS Seeks Nominations for 2022 Internal Revenue Service Advisory Council
5 – AICPA’s EO Recommendations for 2021-2022 Priority Guidance Plan
6 – Council on Foundations’ PGP Recommendations
1 – Quote of the Week
2 – Editor’s Notebook
3 – TEGE Exempt Organizations Council Announces June 18 EO Update Program
4 – Compilation of EO Court Tax Cases
5 – Trust Fighting IRS over Keeping Its Public Charity Status under Section 509(a)(3) (Kohler Trust for Preservation v. Commissioner)