1 – Editor’s Notebook
2 – There They Go Again
3 – New Article on State Tax Exemptions and PILOTs
4 – Outline for Panel Discussion of Donor-Advised Funds
State Tax Developments
EO Tax Journal 2016-88
1 – More on Charitable Organizations and Marijuana
2 – State EO Tax and Enforcement Developments
EO Tax Journal 2016-64
1 – The EOTJ Mailbag
2 – Whistleblower Addendum
3 – Gov. Scott Renews Call for Connecticut Business to Move to Florida – Including Yale University
4 – New York AG Announces Settlement with Two Sham Cancer Charities
5 – French v. Comm’r – Conservation Easement Deduction Denied for Lack of Contemporaneous Written Acknowledgment
EO Tax Journal 2016-53
1 – Book Announcement
2 – So Who at IRS Signed Off on a Church Tax Inquiry?
3 – Lawyer Calls for More Revenue Rulings
4 – Impact of Zoning Violation on Exempt Status in New York: Fatal Only If Violation Incompatible with Exempt Use
5 – Grants to Support Martial Arts Training Approved (PLR 201610022)
EO Tax Journal 2015-215
1 – Schneiderman Announces $700K Settlement with Operator of Clothing Donation Bin Charity Scam
2 – The Charitable Gift Economy Explained
3 – Operation of a Public Market Is Not Substantially Related to (c)(3)’s’s Exempt Purpose and Fees Paid by Vendors Are Not Rents from Real Property (TAM 201544025)
EO Tax Journal 2015-198
1 – Editor’s Notebook
2 – Treasury Reps Speak at Gulf Coast Area TE/GE Council Meeting
3 – Public Day Review: Highlights of the State Charity Regulator 2015 NAAG/NASCO Annual Conference
EO Tax Journal 2015-196
1 – Not Everyone Likes NASCO
2 – Form 990 Focus Areas and IRS ‘Red Flags’
3 – Best Practices: Prizes, Sweepstakes, Contests and Awards (Outline)
EO Tax Journal 2015-195
1 – Five Big Bad Trends in EOs
2 – Exempt Organization Changes and Your State Attorney General (Part 2 of Transcript)
3 – Association Performing Services for the Benefit of Franchisee Store Owners of a Particular Brand Denied Exemption under Section 501(c)(6) (Denial 201540017)
EO Tax Journal 2015-194
1 – 2015 NAAG/NASCO Conference
2 – Exempt Organization Changes and Your State Attorney General (Part 1 of Transcript)
EO Tax Journal 2015-193
1 – Storm Warnings (Part 2)
2 – Quotes of the Week
3 – Impact Investing or PRI or Just an Investment?
4 – Senator Grassley Press Release: Tax-Exempt Hospital Announces Debt Amnesty Period, Other Steps to Help Low-Income Patients
5 – Exempt Organization Changes and Your State Attorney General
EO Tax Journal 2015-168
1 – New Jersey Hospital Loses Property Tax Exemption
2 – Conrad Teitell Explains Four Expiring Charitable Provisions
3 – Statement of NTEU National President Tony Reardon
4 – Organization Revoked for Going from Providing Child Care to Selling Upscale Home Furnishings (PLR 201534016)
EO Tax Journal 2015-147
1 – Senate Hearing on IRS ‘Targeting’
2 – Opening Statement of Senator Ted Cruz (R-Texas)
3 – Judicial Watch: IRS Produces Recovered Lerner Emails
4 – Judicial Watch: Federal Judge Threatens to Hold IRS Commissioner, DOJ Lawyers in Contempt of Court over Lerner
5 – Court Rules No Preliminary Injunction Prohibiting New York Attorney General from Obtaining Schedules B from Filers
EO Tax Journal 2015-141
1 – Save the Date
2 – Excerpts from President Obama’s July 21 Remarks to Jon Stewart on ‘The Daily Show’
3 – The Incestuous Art World
4 – New York’s AG Sues Children’s Leukemia Charity for Deceiving Donors and Using Vast Majority of $10 Million Raised for Non-Charitable Purposes
5 – Applicant Providing Housing on a Cooperative Basis to Members Denied (c)(3) Status (Denial 201529012)
EO Tax Journal 2015-129
1 – Quote of the Week
2 – 15 State AGs Concerned that Obergefell Case May Affect Religious Organizations’ Exempt Status
3 – Commerciality and Evidence of Inurement Doom (c)(3) Applicant (Denial 201526020)
EO Tax Journal 2015-127
1 – This Week’s Annual AHLA Meeting
2 – Latest Rankings of EO Practices by The Legal 500
3 – IRS Works towards Making E-filed Forms 990 Available in Machine-Readable Format.
4 – New Jersey Hospitals May Face Property Tax Liability
5 – Constructing and Maintaining a Private Road Not a (c)(3) Activity (Denial 201526021)
EO Tax Journal 2015-109
1 – House Oversight Committee FOIA Hearings Wrap-up
2 – Indiana’s Church Of Marijuana Granted Tax-Exempt Status From IRS
3 – Court Affirms California Attorney General’s Demand for Donor List
4 – Annual AICPA Not-For-Profit Industry Conference Coming Up
EO Tax Journal 2015-102
1 – Save the Date Correction
2 – News from the IRS and Treasury (Part 2)
EO Tax Journal 2015-101
1 – The EOTJ Mailbag
2 – Save the Date (NASCO)
3 – News from the IRS and Treasury (Part 1)
EO Tax Journal 2015-98
1 – The EOTJ Mailbag
2 – FTC, All 50 States and D.C. Charge Four Cancer Charities With Bilking Over $187 Million from Consumers
3 – Partial Employee List for EO Division
EO Tax Journal 2015-77
1 – IRS Has Made a Joke out of the FOIA Act
2 – State Regulation of Commercial Co-Venturers
3 – Artist Co-op that Operates an Art Gallery Denied Exemption (Denial 201516066)
EO Tax Journal 2014-249
1 – The EOTJ Mailbag
2 – Were These The Extenders That We Were Waiting For?
3 – Donors Get Their Section 170 Deduction, But Who Gets the Benefit?
4 – Minnesota Compliance Report Questions Financial Relationship between Savers’ Retail Stores and Local Charities
5 – No Standing to Challenge Form 990 Church Filing Exemption
EO Tax Journal 2014-240
1 – The EOTJ Mailbag
2 – TIGTA Clarifies December 1 Letter to Cause of Action
3 – Maryland Appellate Court Upholds Conservation Easement
4 – Targeted Voter Registration and Education and Candidate Endorsements Result in Rare (c)(4) Denial (PLR 201449002)
EO Tax Journal 2014-237
1 – Will Extenders Be Extended? Only the Shadow Knows
2 – Recent Articles on EO Tax Matters (Part 2)
EO Tax Journal 2014-216
1 – Reporting and Form 990-T Redesign: An Interview with Dave Moja
2 – New York’s New Law for Not-for-Profit Entities