1 – Editor’s Notebook
2 – In the News
3 – The EOTJ Mailbag
4 – Exempt Organization Compensation Considerations in a Distressed Economy (Part 1)
The EOTJ Mailbag
EO Tax Journal 2025-136
1 – Article of Interest
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Consolidated Sportsmen’s Answering Brief
EO Tax Journal 2025-131
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Open Source Software Denials Continue
4 – OSS Application Denied (Denial 202530014)
EO Tax Journal 2025-129
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – Article of Interest
4 – Latest NRB Order
5 – In the News
6 – Rules of the Road for Nonprofit Leaders Book Review
7 – Open Letter to President Donald J. Trump
EO Tax Journal 2025-126
1 – Quote of the Week
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Likely (c)(4) Denied (c)(3) Status
5 – House Ways and Means Committee Investigating Exempt Organ Procurement Organization
6 – NRB Objects to Campaign Legal Center Entering Case as Amicus
7 – Court Permits Campaign Legal Center, Public Citizen, and Common Cause to File Amicus Brief in NRB Case
EO Tax Journal 2025-125
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Americans United Joins 1,000 Nonprofits to Launch National Effort to Defend Johnson Amendment
5 – Presenting an EO’s Form 990 to the Board of Directors/Audit Committee
EO Tax Journal 2025-111
1 – The EOTJ Mailbag
2 – New IRS Policy Drawing Scrutiny, Questions
3 – No Solutions, Just Problems: Impact of 2025 Executive Orders on Form 990 Reporting (Part 2)
EO Tax Journal 2025-102
1 – The EOTJ Mailbag
2 – IRS Announces Arrival of Billy Long as Commissioner
3 – Editor’s Notebook
4 – Opening Sixth Circuit Brief Filed by DOJ in Buckeye Case
EO Tax Journal 2025-100
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – Preparing for Investigations (Part 2)
EO Tax Journal 2025-98
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – EO Excerpts from Senate Finance Committee Explanation of Its Portion of the BBB Reconciliation Bill
4 – Comments of Institute for Free Speech on PGP
5 – Comments of the Kresge Foundation on PGP
EO Tax Journal 2025-94
1 – Editor’s Notebook
2 – Upcoming Program
3 – The EOTJ Mailbag
4 – Order and Opinion in Southern Education Foundation Case
EO Tax Journal 2025-92
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Upcoming Programs
5 – Catholic Charities Wins in Supreme Court
6 – A Conversation with IPS’s Helen Flannery and OSU’s Brian Mittendorf on DAFs
EO Tax Journal 2025-88
1 – Editor’s Notebook
2 – In the News
3 – The EOTJ Mailbag
4 – Statement on Academic Freedom and Harvard
5 – Taxing Universities and Other Endowments (Part 2)
EO Tax Journal 2025-87
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Taxing Universities and Other Endowments (Part 1)
EO Tax Journal 2025-86
1 – How to Reach Us
2 – In the News
3 – The EOTJ Mailbag
4 – Applicant Assisting Small Technology Businesses Denied (c)(3) Status (Denial 202520011)
EO Tax Journal 2025-81
1 – The EOTJ Mailbag
2 – Programs of Interest
3 – Editor’s Notebook
4 – “What’s Next” EO Committee Session (Part 1)
EO Tax Journal 2025-80
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – Rev. Rul. 76-204, 1976-1 C.B. 152
5 – Rev. Rul. 80-278, 1980-2 C.B. 175
EO Tax Journal 2025-78
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – Selected Descriptions of EO Tax Proposals
EO Tax Journal 2025-70
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Revoking Tax-Exemption for Pursuit of DEI
5 – Ken Kies Gets Nod from Senate Finance Committee Republicans, Should Get Full Confirmation by Senate Soon
EO Tax Journal 2025-66
1 – Quote of the Week
2 – The EOTJ Mailbag
3 – In the News
4 – Universities and Activists under Scrutiny – Funders Next?
5 – The Conservative Case for Leaving Harvard Alone
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EO Tax Journal 2025-65
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – President Trump . . . Meet Internal Revenue Code Section 7217
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EO Tax Journal 2025-63
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Nonprofits Under Fire: How the IRS Can – and Cannot – Revoke Federal Tax-Exempt Status
4 – The Nonprofit Story of OpenAI (Part 2)
EO Tax Journal 2025-61
1 – In the News
2 – The EOTJ Mailbag
3 – American Alliance for Equal Rights Sues American Bar Association for Racial Discrimination in Scholarship Program
4 – IRS Reviews Church Criteria in Recent Revocation (202514006)
EO Tax Journal 2025-60
LATE BREAKING DEVELOPMENT
“Gates Foundation Gives In and Stops Discriminating by Race,” Wall Street Journal, April 13, 2025
According to Edward Blum, president of the American Alliance for Equal Rights, the Gates Foundation says it will end racial exclusion in its flagship college-aid initiative, the Gates Scholarship. The scholarships will be open to all eligible students regardless of race.
Blum states that the IRS “should immediately issue a nationwide advisory clarifying that any 501(c)(3) organization that engages in racial classifications and preferences risks losing its tax-exempt status.” Blum cites Chief Justice John Roberts in Students for Fair Admissions, “Eliminating racial discrimination means eliminating all of it.”
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1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – AAER Files Request to IRS to Examine Racial Practices at Three Tax-Exempt Foundations
5 – Complaint Letter of AAER re Gates Foundation
6 – Defending Education Files Complaint with OCR over University of Wisconsin Alleged Discrimination