Current & Quotable

Current & Quotable Focus on Congress Focus on IRS and Treasury PLRs, TAMs, and Denial Letters The EOTJ Mailbag

EO Tax Journal 2019-48

Paul StreckfusComments Off on EO Tax Journal 2019-48

1 – The EOTJ Mailbag

2 – Current & Quotable

3 – Request that Grant Be Classified as an Unusual Grant under Sections 1.170A-9(f)(6)(ii) and 1.509(a)-3(c)(4) Denied (PLR 201850023)

4 – Social Club’s Exemption Revoked (Revocation 201906009)

5 – Five Democratic Senators Urge IRS Efforts Against Money Laundering and Financial Crimes

Current & Quotable Editor's Notebook Focus on Courts Focus on IRS and Treasury Program Announcements The EOTJ Mailbag

EO Tax Journal 2018-247

Paul StreckfusComments Off on EO Tax Journal 2018-247

1 – Quote of the Week

2 – Weekend Reading and Shutdown Status

3 – The EOTJ Mailbag

4 – Even Better Than ‘It’s a Wonderful Life’

5 – Editor’s Notebook

6 – New Guidance for Nonprofits and the Tax on Parking and Public Transit Benefits

7 – Fidelity Charitable Sued for Allegedly Mishandling Sale of Donated Stock

Current & Quotable Current News and Developments Editor's Notebook Focus on Congress Focus on IRS and Treasury

EO Tax Journal 2018-196

Paul StreckfusComments Off on EO Tax Journal 2018-196

1 – Quote of the Week

2 – Wyden Reminds Rettig that He – Rettig — Is in Charge of IRS, Not Pence

3 – DAFs In the News

4 – Article of Interest

5 – Editor’s Notebook

6 – Outline for Unrelated Business Taxable Income and Current Developments in Enforcement Activity

Current & Quotable Current News and Developments Focus on Congress Focus on Courts Focus on IRS and Treasury

EO Tax Journal 2018-147

Paul StreckfusComments Off on EO Tax Journal 2018-147

1 – Quotes of the Week

2 – Senators Klobuchar and Wyden Lead Entire Senate Democratic Caucus in Calling on Treasury Department to Reverse Decision that Protects Dark Money

3 – Democrat Senator Jon Tester of Montana Seeks Greater Transparency

4 – Democratic Opposition to Schedule B Changes a ‘Partisan Stunt,’ according to Republican Senator Orrin Hatch

5 – Democrat Bill to Reverse Parking Tax Introduced

6 – Nonprofit Parking Tax Update from ECFA

7 – Representative Sessions Introduces Resolution to Support Religious Leaders and Their Parsonage Allowances

8 – Amicus Curiae Brief of Tax Law Professors in Support of Appellees in Parsonage Allowance Case

Current & Quotable Current News and Developments Editor's Notebook Focus on Congress Focus on IRS and Treasury

EO Tax Journal 2018-138

Paul StreckfusComments Off on EO Tax Journal 2018-138

1 – Editor’s Notebook

2 – Current & Quotable

3 – IRS Reports to Senate Finance Committee on Syndicated Conservation Easement Transactions

4 – 2018 Outstanding Nonprofit Lawyer Award Recipients Selected by the Nonprofit Organizations Committee of the ABA’s Business Law Section

Current & Quotable Focus on Congress Focus on IRS and Treasury Transcripts (ABA EO Committee)

EO Tax Journal 2018-129

Paul StreckfusComments Off on EO Tax Journal 2018-129

1 – Second Quote of the Week

2 – Tax Reform Provision Surprises Churches and Nonprofits with Tax on Parking and Other Benefits

3 – EO Committee Transcript: New Section 512(a)(6): Unrelated Business Taxable Income Silos – Separating the Corn from the Wheat (Part 2)

Current & Quotable Current News and Developments Editor's Notebook PLRs, TAMs, and Denial Letters Transcripts (Other)

EO Tax Journal 2018-103

Paul StreckfusComments Off on EO Tax Journal 2018-103

1 – Quote of the Week

2 – Editor’s Notebook

3 – List of Transcripts from Joint Councils EO Meeting of Feb. 22-23, 2018

4 – Examining the Landscape of Section 501(c)(4) Social Welfare Organizations (Ellen Aprill)

5 – Applicant Denied (c)(6) Status Based on Services to Members (Denial 201820019)

6 – Association of Tennis Umpires Denied (c)(4) Status (Denial 201820020)

Current & Quotable Current News and Developments Focus on Congress PLRs, TAMs, and Denial Letters

EO Tax Journal 2018-95

Paul StreckfusComments Off on EO Tax Journal 2018-95

1 – Current & Quotable

2 – College and University Endowments: Overview and Tax Policy Options

3 – Council on Foundations and Independent Sector Applaud Introduction of Charitable Giving Tax Deduction Act

4 – Charitable Giving Tax Deduction Act (H.R. 5771)

5 – Another Farmers’ Market Denied Exemption (Denial 201819011)

Current & Quotable Current News and Developments Focus on Congress PLRs, TAMs, and Denial Letters The EOTJ Mailbag

EO Tax Journal 2018-49

Paul StreckfusComments Off on EO Tax Journal 2018-49

1 – Current and Quotable

2 – The EOTJ Mailbag

3 – In the News (New Section 4960)

4 – Another Concern re Excess Compensation

5 – Presidents of 49 Colleges and Universities Oppose Net investment Income Tax on Endowments

6 – Organization’s (c)(3) Status Revoked Based on Operation of Trade or Business Consisting of Networking Event for Business Owners and Investors(Revocation 201809011)

Current & Quotable Current News and Developments Focus on Courts The EOTJ Mailbag

EO Tax Journal 2017-245

Paul StreckfusComments Off on EO Tax Journal 2017-245

1 – The EOTJ Mailbag

2 – Current and Quotable

3 – In the News

4 – Ninth Circuit Affirms Tax Court in Appeal of Parks Foundation Case

5 – Reaction to Ninth Circuit’s Decision in Parks Foundation

6 – Summary of Parks Foundation Tax Court Decision

7 – Concerns Expressed after Parks Foundation Tax Court Decision

Current & Quotable Current News and Developments Focus on Courts PLRs, TAMs, and Denial Letters The EOTJ Mailbag

EO Tax Journal 2017-31

Paul StreckfusComments Off on EO Tax Journal 2017-31

1 – The EOTJ Mailbag

2 – Current & Quotable

3 – In the News

4 – Section 501(c)(3) Alumni Association Goes to Tax Court to Challenge IRS Conclusion that Operation of a Public Market Is Not Substantially Related to Its Exempt Purpose and Fees Paid by Vendors Are Not Rents from Real Property (College of the Desert Alumni Assn v. Commissioner)

5 – Association of Auto Dealers that Sell a Particular Make of Cars Does Not Qualify under Section 50(c)(6) (Revocation 201706018)