1 – Editor’s Notebook
2 – In the News
3 – New York Court Holds NYAG Had Probable Cause to Investigate NRA
4 – Applicant Whose Members Share Health Care Costs Denied (c)(3) Status (Denial 202346033)
State Tax Developments
EO Tax Journal 2023-191
1 – Editor’s Notebook
2 – NASCO Recommends IRS Revisit Form 1023-EZ
3 – Common Tax‐Exempt Organizations Issues and Communications Avenues to Resolve Them
EO Tax Journal 2023-184
1 – Employment Opportunity
2 – Editor’s Notebook
3 – In the News
4 – State Charity Regulator Focus: Hospital Charity Care and Other Attorney General Initiatives (Part 3)
EO Tax Journal 2023-183
1 – Employment Opportunity
2 – Current & Quotable
3 – Editor’s Notebook
4 – State Charity Regulator Focus: Hospital Charity Care and Other Attorney General Initiatives (Part 2)
EO Tax Journal 2023-182
1 – Editor’s Notebook
2 – State Charity Regulator Focus: Hospital Charity Care and Other Attorney General Initiatives (Part 1)
EO Tax Journal 2023-175
1 – Editor’s Notebook
2 – In the News
3 – D.C. Attorney General under Fire from Republicans for Investigating Leonard Leo
4 – Use of Race in a Post-Affirmative Action World: Evolving Standards and Applications (Part 2)
5 – IRS Approves Private Foundation’s Educational Grant Procedures under Section 4945(g)(3) (Ruling 202341014)
EO Tax Journal 2023-172
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Virginia Attorney General’s Office Opens Investigation Into American Muslims for Palestine Nonprofit
5 – American Muslims for Palestine Statement on ‘Defamatory and Dangerous’ Smear by Virginia Attorney General Jason Miyares
6 – State Regulatory Update (Part 1)
EO Tax Journal 2023-167
1 – Editor’s Notebook
2 – Papers Published for the UCLA Symposium on the Restatement of the Law, Charitable Nonprofit Organizations
3 – Call for Papers: The Future of Nonprofit Regulation in the United States
4 – Minnesota Attorney General Keith Ellison Files 23 Lawsuits to Shut Down Fraudulent Nonprofits
5 – Federal Tax Update From the IRS and Treasury (Part 1)
EO Tax Journal 2023-164
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – NASCO’s Annual Report on State Enforcement and Regulation
EO Tax Journal 2023-163
1 – Editor’s Notebook
2 – Highlights of the 2023 NAAG/NASCO Annual Conference
3 – The Versatile LLC: What Charitable Board Members and State Regulators Need to Know
EO Tax Journal 2023-144
1 – Editor’s Notebook
2 – New York Attorney General James Recovers $510,000 for Charity from Long Island Lawyers Accused of Misusing Charitable Assets for Personal Benefit
3 – Reps. Mike Carey and Earl Blumenauer Urge IRS to Provide Clear Guidance on Historic Preservation Easements
4 – Response of Nonprofit New York to House Ways and Means Committee’s Request for Information
EO Tax Journal 2023-124
1 – Editor’s Notebook
2 – In the News
3 – Important Precedent Established in California
4 – Text of Turner v. Victoria
EO Tax Journal 2023-102
1 – Editor’s Notebook
2 – Kansas Passes Donor Intent Protection Act
3 – Getting Easier Being Green? EOs Seeking IRA Tax Credits (Part 2)
EO Tax Journal 2023-90
1 – Editor’s Notebook
2 – In the News
3 – Massachusetts Charity Registration Forms and Annual Filings Must Be Submitted Online Beginning September 1, 2023
4 – New Kid on the Block: Purpose Trusts (Part 3)
EO Tax Journal 2023-82
1 – Editor’s Notebook
2 – EO Program of Interest
3 – Charitable Giving Coalition Supports Passage of the Charitable Act to Restore and Expand the Charitable Deduction for Non-itemizing Taxpayers
4 – Anatomy of a State AG Investigation (Part 3)
EO Tax Journal 2023-43
1 – The EOTJ Mailbag
2 – End of Line for Christ Ambassadors Church in Tax Court?
3 -–State Regulation of Charitable Organizations (Part 3)
EO Tax Journal 2023-42
1 – Editor’s Notebook
2 – Werfel Begins Work as 50th IRS Commissioner
3 – Last Week’s Released EO Written Determinations
4 – State Regulation of Charitable Organizations (Part 2)
EO Tax Journal 2023-41
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Treasury’s Green Book Has Two EO Proposals
4 – State Regulation of Charitable Organizations (Part 1)
EO Tax Journal 2023-22
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – National Association of State Charity Officials (NASCO) Annual Report on State Enforcement and Regulation
EO Tax Journal 2023-21
1 – Editor’s Notebook
2 – Latest Public Release of EO Written Determinations
3 – IRS Rules Grant from Dissolving Hospital Qualifies as an Unusual Grant for Exclusion from Public Support Calculation (Letter 202305020)
4 – Philanthropy Roundtable Ranks the States
EO Tax Journal 2022-230
1 – Editor’s Notebook
2 – Article of Interest
3 – Massachusetts Attorney General Issues Revised Guide for Board Members of Charitable Organizations
4 – Year in Review (IRS Office of Associate Chief Counsel (EEE))
5 – January 2023 EO Programs
EO Tax Journal 2022-227
1 – Editor’s Notebook
2 – Omnibus Spending Bill In the News
3 – Senator Wyden on Proposed Omnibus Legislation to Shut Down Conservation Easement Tax Shelters
4 – Article of Interest
5 – New York Attorney General James Announces Plan to Preserve and Revitalize the American Irish Historical Society
6 – New York Attorney General James Announces Sentencing of Former Not-For-Profit Executive for Stealing Hundreds of Thousands From Medicaid
EO Tax Journal 2022-221
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Program of Interest
4 – California Issues Changes to Regulations for Charitable Fundraising Platforms and Platform Charities, Delaying Implementation to 2024
5 – Fiscal Sponsorship Explained (Part 1)
EO Tax Journal 2022-215
1 – Editor’s Notebook
2 – IRS Guidance Update (Part 1)
3 – NASCO Seeks Timely Release of Forms 990 and Expanded Form 1023-EZ