Paul Streckfus, Editor
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)
1 – Editor’s Notebook
2 – In the News
3 – Current & Quotable
4 – Eighth Circuit Remands Mayo Clinic Case
1 – Current and Quotable
2 – Editor’s Notebook
3 – Trial Date Set for Guardian Community Trust
1 – Current and Quotable
2 – In the News
3 – Where Was the Board? (Part 4)
1 – Quote of the Week
2 – Editor’s Notebook
3 – SCOTUS Donor Disclosure Case: California Likely to Lose, But Big Question Is How
4 – Where Was the Board? (Part 1)
1 – Quote of the Week
2 – Tax Court Watch
3 – Article of Interest
4 – Upcoming Virtual Urban Institute Event
5 – ABA Seeking Nominations for the 2021 Outstanding Nonprofit Lawyer Awards
6 – Even Democrats Are Mad at IRS
7 – Commentary on GAO Report on College Conversions
1 – Who Woulda Thunk it?
2 – Current & Quotable
3 – Editor’s Notebook
4 – Senator Bennett Seeks Reversal of Rule Shielding Donors from IRS
5 – The Future of Impact Investment Funds (Part 3)
1 – Quote of the Week
2 – Editor’s Notebook
3 – ABA EO Committee to Meet October 1
4 – FFRF Accuses FEC Chairman of Encouraging Churches to Violate the Law
5 – Christian Group Says Churches Can Engage in Political Speech
6 – FFRF Writes IRS re Church Politicking in Kansas
1 – Quote of the Week
2 – Articles of Interest
3 – Redeemed Shares Still Count as Donation to Fidelity Charitable (Dickinson v. IRS)
1 – The EOTJ Mailbag
2 – Current & Quotable
3 – In the News
4 – IRS Releases Final Section 170 Regulations
5 – Comments of Federal Home Loan Banks on Proposed Section 4960 Regulations
1 – Quote of the Day
2 – Editor’s Notebook
3 – In the News
4 – Latest New York Attorney General Response
5 – Transcript of July 15, 2020 Virtual Meeting of the Exempt Organizations Committee of the ABA’s Tax Section (Part 3)
1 – Current & Quotable
2 – Working Virtually: Use Multi-Factor Authentication to Protect Accounts; Part 2 of Security Summit Tips for Tax Professionals
3 – Editor’s Notebook
4 – Amicus Brief of Partnership for Conservation Urges Supreme Court to Reverse Sixth Circuit’s Decision in CIC Services re Administrative Procedure Act
1 – Quote of the Week
2 – Editor’s Notebook
3 – Taxpayer Advocate’s Annual Report to Congress Released
4 – Taxpayer Advocate and IRS Still at Loggerheads over Form 1023-EZ
5 – Comments of NACUBO on Proposed Section 512(a)(6) Regulations
6 – Comments of the University of Notre Dame on Proposed Section 512(a)(6) Regulations
1 – Quote of the Week
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – In the News
5 – The IRS’s EO Update (April 14, 2020)
6 – Deferral of Employment Tax Deposits and Payments through December 31, 2020
7 – Higher Ed Organizations Seek Passage of New Tax Provisions
1 – Latest Update on Phase 3 Coronavirus Legislation
2 – Current & Quotable
3 – The EOTJ Mailbag
4 – Editor’s Notebook
5 – IRS Provides Information on Relief from Tax Deadlines (Notice 2020-18)
6 – IRS Releases FAQ on Filing and Payment Deadlines
7 – Specific Guidance for Corporate-Sponsored Charities Sought
1 – Current and Quotable
2 – The EOTJ Mailbag
3 – Once Upon a Time (Filer Commission)
4 – Background Information on the Filer Commission
5 – Failure to Provide Sufficient Information Results in (c)(3) Denial (PLR 202009028)
1 – Quote of the Week
2 – Editor’s Notebook
3 – A ‘20/20’ Look at the 2017 Tax Act (Part 1)
4 – Handout Materials for a ‘20/20’ Look at the 2017 Tax Act
5 – Fairbairns Granted Summary Judgment, Fidelity Charitable Denied
1 – The EOTJ Mailbag
2 – Current & Quotable
3 – News from the IRS and Treasury (Part 2)
4 – EO Employment Opportunities
1 – Current & Quotable
2 – Editor’s Notebook
3 – Job Opportunity
4 – Highlights of GAO Report on Campaign Finance
5 – IRS Portion of GAO Report on Campaign Finance
1 – Quote of the Week
2 – Editor’s Notebook
3 – Year-End Tax Law Simplifies Tax Rate on Net Investment Income for Private Foundations
4 – Judge Fails to Follow His Own Deadline in Nonbelief Relief Case
1 – Current & Quotable
2 – Editor’s Notebook
3 – In the News
4 – Congress Repeals Nonprofit Parking Tax; Simplifies Private Foundation Tax; and Provides Special Treatment for Disaster Relief Donations
5 – Applicant Denied (c)(6) Status Based on Benefits to Members (Denial 201951010)
6 – Applicant Maintaining Common Areas of an Industrial Park for the Owners Denied (c)(4) Status (Denial 201951014)
1 – Current & Quotable
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Mormon Church in the News
5 – National Outreach Foundation Seeks Declaratory Judgment
1 – Editor’s Notebook
2 – EO Program This Week
3 – Current & Quotable
4 – NRA in the News
5 – Outline Prepared for ‘Fiscal Sponsorship after 25 Years’
1 – Current & Quotable
2 – Comments of AICPA on Section 512(a)(6) and Notice 2018-67