Paul Streckfus, Editor
1 – The EOTJ Mailbag
2 – Treasury Still Targeting Deductible Easements, Supporting Section 4940 Excise Tax Change
3 – More on Senator Whitehouse’s Subcommittee Hearing
A – Statement of Mythili Raman, Acting Assistant Attorney General, Criminal Division, Department of Justice
B – Statement of Gregory L. Colvin, Adler & Colvin, San Francisco
1 – The EOTJ Mailbag
2 – Has IRS Information Letter 2013-0004 Made IRS’s Position on Retroactive Revocation Crystal Clear?
3 – IRS Says Website or E-mail Solicitations Should Comply with Same Rules that Apply to Other Solicitations (INFO 2013-0001)
4 – NTEE Codes Not Relevant to Any Determination re Exempt Status (INFO 2013-0005)
5 – Rules Regarding Single-Member Domestic LLCs Outlined (INFO 2013-0006)
6 – Qualified Conservation Easement Must Be Protected in Perpetuity (INFO 2013-0014)
7 – Coalition Seeks Repeal of Special Rules for Churches
1 – The EOTJ Mailbag
2 – IRS’s Janine Cook on Current Chief Counsel Work
3 – Public Comment Invited on Recommendations for 2013-2014 Guidance Priority List
4 – Fake EOs Among List of Dirty Dozen Tax Scams for 2013
5 – IRS Data Book, 2012 — More Questions than Answers?
1 – The EOTJ Mailbag
a – Determinations’ Denial Rate Stays Low
b – Determinations’ Staff Should Consider Board Composition
2 – Hypocrisy Run Amok? Baucus Shocked at Government Waste
2 – The
EOTJ Mailbag3 – Boustany — Scrooge-like Scold? Or Champion of the Fisc?
4 – California Officials Turn Up The Heat On Secretive ‘Dark Money’ Groups
1 – The EOTJ Mailbag
2 – The Fighting Illini
3 – Charity Regulation — an Oxymoron?
4 – A Modest Proposal: The Discount-and-Refund-or-Donate Policy
1 – The EOTJ Mailbag
2 – IRS National Office Recognizes Three New (c)(3)s
3 – Senator Grassley Seeks to Determine if NYU ‘Uses its Tax-Exempt Status Primarily to Benefit its Students or to Compensate University Administrators’
4 – IRS Nixes Exemption for Polygamists
1 – The EOTJ Mailbag
2 – Senator Levin Has EO Goal in Mind Prior to Retiring in 2014
3 – California Takes on Roger Chapin and Help Hospitalized Veterans
1 – The EOTJ Mailbag
2 – Tuesday’s House Oversight Subcommittee Hearing
3 – AICPA Submits Legislative Proposals to Correct Technical Problems or to Simplify Existing Code Provisions
4 – Blues Concerned about Recommendation to Extend Tax Break to Taxable Insurers Owned by Exempt Hospitals
1 – The EOTJ Mailbag
2 – Latest Example of IRS Dysfunctionality
3 – Did I Get This Right? (Church Audits)
4 – EO Excerpt from Present Law and Background Relating to the Tax-Related Provisions in the Affordable Care Act (JCX-6-13)
1 – The EOTJ Mailbag (Automatic Revocations)
2 – Mob to Testify at Today’s Ways and Means Hearing
3 – Ways and Means May Decide to Schedule EO Oversight Today
4 – Filing Breaks for Churches Unconstitutional?
5 – Single-Member LLCs and Exempt Organizations (Part 1)
1 – The EOTJ Mailbag (Conservation Easements)
2 – JCT Releases Report in Advance of Charitable Contribution Hearing
3 – The Eyes of Texas Were Upon Her
4 – Latest Type III Supporting Organizations Developments
1 – The EOTJ Mailbag
2 – IRS Updates Memo re Handling Type III Supporting Organizations
3 – More Tax Court Stipulated Section 4958 Decisions
A – Singer v. Commissioner
B – Gramke v. Commissioner
C – Barry Battelstein v. Commissioner
D – Linda Battelstein v. Commissioner
1 – The EOTJ Mailbag
2 – Messages from the Editor
3 – Camp Announces Hearing on Tax Reform and Charitable Contributions
4 – Another Day, Another Dollar, Another Appraisal Case
1 – The (c)(4) Debate Continues
2 – Weekend Reading (Tax Issues Relating to Charitable Contributions and Organizations)
1 – The EOTJ Mailbag
2 – Cathy Livingston to Join Jones Day
3 – More on Organizing for Action
4 – Nonprofit Spends Big on Politics despite IRS Limitation
1 – The EOTJ Mailbag
2 – EO Committee Meets Today in Orlando
3 – EO Tax Humor (Why Not a Twelfth Information Letter?)
4 – Could Florida Suit Raise Inurement Issue for IRS vis-a-vis Scientology?
5 – NCRP Releases Latest Issue of “Responsive Philanthropy”
6 – Corporation’s Non-Voting Shares to be Held by PF will be Permitted Holdings under Section 4943 (PLR 201303021)
1 – The EOTJ Mailbag
2 – Conference on Perpetual Conservation Easements
3 – Continuing Review of EO Cases Open in Tax Court
A – Grunwald v. Commissioner
B – Morgan Bay Management, L.L.C. v. Commissioner
1 – The EOTJ Mailbag (Burke v. Commissioner)
2 – 2012 QCDs Have Until January 31, 2013
3 – No Hiding for Political (c)(4)s
a – Shadow Money Group Slammed in Montana Court
b – Democracy 21/Campaign Legal Center Reports Group to IRS
c – Did Tax-Exempt Groups Mislead the IRS on Political Spending?
4 – On Remand, Tax Court Holds Historic Facade Easement Had No Value for Charitable Contribution Purposes (Scheidelman v. Commissioner)
1 – Quiz to Determine if You Have Been Working Too Hard
2 – The EOTJ Mailbag
3 – Georgetown Program Moves to Arlington
1 – The EOTJ Mailbag
A – Double Kudos to Debra Cowen
B – More on Disclosure of Form 1024 Applications
2 – Controversial Dark Money Group Among Five That Told IRS They Would Stay Out of Politics, Then Didn’t
3 – Most EO Extenders Extended by H.R. 8, the ‘‘American Taxpayer Relief Act of 2012’’
1 – The EOTJ Mailbag
A – Latest IRS Retirement
B – Disclosure of Form 1024 Applications
2 – State Fights Secret Spending
3 – Annual Procedural Revenue Procedures Released
4 – The Best of the End of Year Letter Rulings
1 – Blushing Editor?
2 – Comments of Milt Cerny
3 – Inside Look at Workings of Political (c)(4)
4 – Evaluating the Charitable Contribution Substantiation Rules
1 – Happy Holidays
2 – The EOTJ Mailbag
3 – Rearranging the Deckchairs on the Titanic?
4 – Add Betsy to the List
5 – And Howard, Too
6 – Reminder: Public Registration Now Open for Columbia Charity Conference