1 – Reporting and Form 990-T Redesign: An Interview with Dave Moja
2 – New York’s New Law for Not-for-Profit Entities
State Tax Developments
EO Tax Journal 2014-208
1 – ACLJ: IRS Approves Two More Tea Party Groups
2 – EO Emerging Issues Committee Now Appears Permanent
3 – Private Foundations: Hoping for Reform but Mastering Today’s Net Investment Income Tax
4 – State Efforts to Tax Nonprofit Organizations (Part 2)
EO Tax Journal 2014-207
1 – The EOTJ Mailbag
2 – State Efforts to Tax Nonprofit Organizations (Part 1)
EO Tax Journal 2014-198
1 – In the News
2 – The Evolving Role of Charitable Regulation in the 21st Century
3 – Doctors Seeking to Improve Pediatric Health Care Denied (c)(3) Status (PLR 201440020) – Part 2
4 – 1,500 Pastors Defy IRS Ban on Preaching Politics
5 – Educational Organization Gets Favorable Rulings (PLR 201440023)
EO Tax Journal 2014-196
1 – Editor’s Notebook
2 – Questions Raised About NFL’s Tax-Exempt Status
3 – Exemption at State Level May Meet Resistance (Part 2)
EO Tax Journal 2014-195
1 – Poll Finds Support for Overturning Citizens United
2 – Exemption at State Level May Meet Resistance (Part 1)
EO Tax Journal 2014-169
1 – The EOTJ Mailbag
A – Deja Vu?
B – Accountability is Key
C – In Defense of the Tax Court
2 – Judicial Watch Statement on Discovery of Backups for “Missing” Lois Lerner IRS Emails
3 – Maine Supreme Judicial Court Holds that Conservation Lands Open to the Public are Exempt from Property Tax
EO Tax Journal 2014-115
1 – Save the Date – October 6, 2014 for the Annual NASCO Conference
2 – IRS’s Lois Lerner Had Database of Exempt Organizations Sent to FBI Weeks Before 2010 Midterm Elections
3 – Auto-Revocation Reinstatement Procedures (Part 2)
EO Tax Journal 2014-110
1 – We’re Going to Save the IRS
2 – Bill Brockner’s Comments on Yesterday’s Viewpoint by Marv Friedlander
3 – Forthcoming Law Review Article
4 – Will Your Coach’s Next Contract Include Equity?
5 – Proposed Crackdown on Bad Charities Finds No Foes
EO Tax Journal 2014-106
1 – Tip for Mac Computer Users
2 – Upcoming EO Program
3 – Markup of Permanent Tax Policies to Increase Charitable Giving and Promote Investment and Job Creation Scheduled
4 – N.Y. Attorney General Pressed Red Cross on Post-Sandy Spending, Then Retreated
5 – IRS Claims $29 Million Overstatement of Charitable Contribution (RERI Holdings v. Commissioner)
EO Tax Journal 2014-58
1 – Quote of the Week
2 – IRS Wants to Keep Its Phone Numbers Secret (Forget Customer Service)
3 – Charities Regulation and Oversight Project Announces the Publication of “The Future of State Charities Regulation Conference” Papers
4 – Hide the Money While Getting Your Candidate Elected
5 – Retired IRSer: George Will Column on IRS Is Full of Half-Truths
6 – Comments of AICPA on Proposed (c)(4) Regs
7 – Comments of Colbert Super PAC SHH
EO Tax Journal 2014-11
1 – The EOTJ Mailbag
2 – Florida Proposal Toughens Charity Oversight and Rules
3 – Massachusetts’ Report Recommends More Top Pay Disclosure
4 – Donor-Advised Funds — Who Benefits the Most?
5 – Senator John Cornyn: Administration Must Take IRS Scandal Seriously
6 – What FBI ‘Investigation’ of the IRS Scandal?
7 – Rep. Sam Johnson Vows to Protect Americans’ First Amendment Right by Sending IRS Employees to Jail
EO Tax Journal 2014-10
1 – Investigate the Investigators? GOP Lawmakers Urge Probe of IRS Scandal Review
2 – So Long, IRS ‘Scandal’
3 – 55+ Conservative and Free Markets Groups Urge Congress to Stop IRS 501(c)(4) Rule in Omnibus
4 – Property Tax Exemption of Charitable Organizations’ Conservation Lands
5 – National Committee for Responsive Philanthropy Seeks Nominations for Outstanding U.S. Grantmakers for Exemplary Work in 2013
EO Tax Journal 2014-8
1 – IRSers to Escape Perp Walk?
2 – Why Did They Let It Get So Out of Control?
3 – There Is Life after IRS
4 – New York Nonprofit Revitalization Act: What You Need to Know
5 – DOJ Files Answer to Life Extension Foundation Complaint
EO Tax Journal 2013-238
1 – The EOTJ Mailbag
2 – Guest Commentary
3 – Solar Energy Systems on California Tax-Exempt Property
4 – Applicant Negotiating Agreements with Clinics and Public Agencies on Behalf of Independent Contractors and Administering Those Agreements Denied (c)(3) Status (Denial 201350044)
EO Tax Journal 2013-234
1 – Senate Minority Leader Sees ‘Chicago-Style Tactics’ Behind Proposed (c)(4) Regs
2 – Diversion of Assets – What You Need To Know Program
3 – New York Nonprofit Revitalization Act Signed into Law
EO Tax Journal 2013-200
1 – Take It to the Top
2 – Reaction to Lois Lerner’s Duke Remarks
3 – Whither Determinations?
4 – In Case You Missed It (Form 8822-B)
5 – Unified State Charities Registration System Underway
6 – Washington Post Releases Database of Reported Nonprofit Asset Diversions
EO Tax Journal 2013-190
1 – NASCO Salutes Belinda Johns
2 – Materials Prepared for Panel 4 of the ABA’s EO Committee’s September 20 Meeting
EO Tax Journal 2013-105
1 – The EOTJ Mailbag
A – IRS Got It Right in Denial 201323025
B – Regulation Does Do Some Good
2 – The Wit and Wisdom of George F. Will, or Just Callous Stupidity?
3 – The Cincinnati Lie
4 – Rep. Elijah Cummings Clarifies: IRS Case Not ‘Solved’
5 – Cummings to Issa — Put Up or Shut Up
6 – State Legislators’ Ties to Nonprofit Groups Prove Fertile Ground for Corruption
EO Tax Journal 2013-102
1 – Partisan Feuds Roll On In IRS Investigation
2 – Democratic Staff of House Oversight Committee Makes Case for No White House Involvement
3 – The Republican Response
4 – Law Professor Advocates Not Allowing a Charitable Deduction for Property Contributions
5 – NY AG Requires Broader Donor Disclosure for 501(c)(4)s
6 – Not-for-Profit Legislation Proposed in New York State
EO Tax Journal 2013-99
1 – The “Scandalous” IRS (Conrad Rosenberg)
2 – More Bad News (Marv Friedlander)
3 – Hershey School Settlement Is a Sweet Nothing
4 – Hershey School Alums Blast Settlement
EO Tax Journal 2013-81
1 – ABA’s EO Committee to Meet Today
2 – Settlement Ends Hershey Trust Probe
3 – Kochs Form “Business League,” Will Keep Political Spending In the Shadows
4 – New Koch Brothers Group Revamps Billionaires’ Dark Money Operation
EO Tax Journal 2013-77
1 – States Try to Tackle ‘Secret Money’ in Politics
2 – Billionaire Kaiser Exploiting Charity Loophole With Boats
3 – Material Changes in Operations with No Notice to IRS Justified Retroactive Revocation (TAM 201318034)
4 – Foreign Organization Whose Sole Activity is Investment Management for the Benefit of Registered Charities Does Not Qualify under Section 501(c)(3) (Denial 201317011)
EO Tax Journal 2013-60
1 – True Dedication (Part 2)
2 – Update from the Hill (Part 1)
3 – Tax Reform Is Very Much Alive and Doable
4 – California Unions Seek Standards for Hospital Charity Care