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)
Current & Quotable
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
EO Tax Journal 2022-10
1 – Current & Quotable
2 – Editor’s Notebook
3 – Alumni Association Denied (c)(3) Status (Denial 202152020)
EO Tax Journal 2021-210
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)
EO Tax Journal 2021-205
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)
EO Tax Journal 2021-201
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)
EO Tax Journal 2021-155
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)
EO Tax Journal 2021-148
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)
EO Tax Journal 2021-106
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
EO Tax Journal 2021-102
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)
EO Tax Journal 2021-94
1 – Editor’s Notebook
2 – In the News
3 – Current & Quotable
4 – Eighth Circuit Remands Mayo Clinic Case
EO Tax Journal 2021-85
1 – Current and Quotable
2 – Editor’s Notebook
3 – Trial Date Set for Guardian Community Trust
EO Tax Journal 2021-84
1 – Current and Quotable
2 – In the News
3 – Where Was the Board? (Part 4)
EO Tax Journal 2021-81
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)
EO Tax Journal 2021-37
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
EO Tax Journal 2021-35
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)
EO Tax Journal 2020-190
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
EO Tax Journal 2020-175
1 – Quote of the Week
2 – Articles of Interest
3 – Redeemed Shares Still Count as Donation to Fidelity Charitable (Dickinson v. IRS)
EO Tax Journal 2020-155
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
EO Tax Journal 2020-154
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)
EO Tax Journal 2020-147
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
EO Tax Journal 2020-127
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
EO Tax Journal 2020-73
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