Paul Streckfus, Editor
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
1 – Quote of the Week
2 – In the News
3 – New York City Bar Presented ‘Hot Topics in Not-For-Profit Law’
4 – New York Attorney General Secures Court Order Against Donald J. Trump, Trump Children, and Trump Foundation
5 – Comments on Proposed Non-Disclosure Regulations
A – Comments of Montana Governor Steve Bullock
B – Comments of CPA Karl Strube
C – Comments of Nevada Policy Research Institute
D – Comments of PAC Outsourcing
6 – Hospital Sold to For-Profit Entity No Longer Exempt (Revocation 201944012)
1 – Editor’s Notebook
2 – Current and Quotable
3 – Charitable Gifts of Private Fund Interests (Part 1)
1 – Quotes of the Week
2 – Editor’s Notebook
3 – Wyden: Senate Dems Will Force Vote To Restore Homeowners’ Ability To Work Around GOP Tax Law’s SALT Caps
4 – Wyden Statement on Senate Floor on Overturning Trump Administration’s SALT Regulations
5 – Outline: Evolution of Guidance and Best Practices for Qualified Transportation Fringe Expenses under Section 512(a)(7)
1 – Third Quote of the Week
2 – Editor’s Notebook
3 – Benefit to Member Businesses and Commercial Operation Results in Denial under Section 501(c)(3) (Denial 201941029)
4 – Applicant Providing Services to Members Denied (c)(6) Status (Denial 201941025)
1 – Second Quote of the Week
2 – Editor’s Notebook
3 – Social Club Providing Death Benefits to Members Denied (c)(7) Status (Denial 201941026)
4 – Applicant Paying Death Benefits to Active and Retired Members Who Have Died from Any Cause Denied (c)(3) Status (Denial 201941027)
1 – Quote of the Month
2 – Editor’s Notebook
3 – Charity Care Spending By Hospitals Plunges
4 – Applicant Seeking Development of Young Professionals Working in the Public Sector Denied (c)(3) Status (Denial 201931012)
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – New York Attorney General James Files Lawsuit Against IRS
5 – Representatives Sherrill and Gottheimer Lead Bipartisan Resolution to Strike Down Treasury Department Regulations Aimed at SALT
6 – Suit May Not Be Brought for Failure to Disclose under Section 6104(d)
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – IRS Reform Law Expands Mandatory Electronic Filing of Nonprofit Tax Returns
5 – Grassley, Wyden Press for Answers on Financial Relationships Between Opioid Manufacturers and Tax-Exempt Organizations
6 – Charitable Conservation Contributions: Potential for Abuse?
1 – Quote of the Week
2 – Editor’s Notebook
3 – Upcoming EO Program
4 – Association of Property Owners Denied (c)(4) Status (Denial 201922039)
1 – Current & Quotable
2 – Editor’s Notebook
3 – IRS Grants Tax-Exempt Status to Planned Supervised Injection Site
4 – Excerpts from Safehouse’s Website
1 – Current & Quotable
2 – In the News
3 – Council on Foundations Memo Discusses Current Section 4960 Issues
4 – Editor’s Notebook
5 – Why Letting the IRS Decide the Future of News Is a Bad Idea
1 – Quotes of the Week
2 – Editor’s Notebook
3 – Senators Thune, Casey Reintroduce Bill to Encourage Year-Round Charitable Giving
4 – AICPA Seeks Further Guidance re Parking Expenses for Qualified Transportation Fringes
1 – Quote of the Week
2 – Editor’s Notebook
3 – Petitioner’s Brief in Korean-American Senior Mutual Association
1 – Editor’s Notebook
2 – Current & Quotable
3 – Recent Article of Interest
4 – Five Dissenting Ninth Circuit Judges Argue for Rehearing En Banc of APF Case to No Avail