1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – The Critical Role of Nonprofits in New York
The EOTJ Mailbag
EO Tax Journal 2025-4
1 – Program Reminders
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – In the News
5 – Focus on IRS (Annual Revenue Procedures)
6 – IRS Rules Activities of Disregarded Entities of Taxpayer Are Charitable and Educational (PLR 202451009)
EO Tax Journal 2025-3
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – OpenAI Lays Out Its Strategy
4 – Encode Files Brief Supporting an Injunction to Block OpenAI’s For-Profit Conversion
5 – Proposed Amicus Curiae Brief in OpenAI Case
6 – Delaware Attorney General to U.S. District Court in California: Don’t Forget Us
EO Tax Journal 2025-1
1 – Current & Quotable
2 – Editor’s Notebook
3 – The EOTJ Mailbag
4 – Wacko EO Case Continues (Latest Update)
EO Tax Journal 2024-202
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – DAFs Update — Specific Issue Discussion (Part 2)
EO Tax Journal 2024-201
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Guest Essay: Attorney Alex Reid Discusses the Rules Applicable to Nonprofits
4 – DAFs Update — Specific Issue Discussion (Part 1)
EO Tax Journal 2024-200
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – New Trends in Engagement Between Nonprofit and For-Profit Entities (Part 2)
4 – Updated List of Various Ideas to Reform Philanthropy and the Nonprofit Sector
EO Tax Journal 2024-196
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Legal Analysis of IRS and Treasury Updates
5 – Financial Crimes Enforcement Network (FinCEN) Alert on Beneficial Ownership Information Filing Deadline
6 – Owner of Telemarketing Call Center Sentenced to 121 Months in Prison for Multi-Year Scheme to Defraud PAC Donors
EO Tax Journal 2024-194
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Treasury and IRS Guidance Update (Part 2)
EO Tax Journal 2024-189
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – IRS Exempt Organizations Division Update and Q&A (Part 1)
5 – IRS Alert: Charitable Contribution Scams on the Rise
EO Tax Journal 2024-185
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Big Philanthropy and the Benefits—and Limits—of the Bygone “Grand Bargain” (Book Review)
EO Tax Journal 2024-183
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – House Passes Ways & Means Bill Ending Tax-Exempt Support for Terrorism & Tax Penalties for American Hostages
4 – Information on Corporate Transparency Act
5 – Wisconsin AG Opposes Cert in Catholic Charities Case
EO Tax Journal 2024-182
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Weekend Reading
5 – Grassley Letter
6 – AMA Supports Firmer Standards for Nonprofit Hospital Charity Care
7 – Treasury, IRS Finalize More Partnership Clean Energy Regulations and Propose Related Administrative Requirements (IR-2024-292)
EO Tax Journal 2024-181
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Major EO Groups Oppose H.R. 9495 in Joint Statement
5 – Rep. Tlaib, ACLU, and Advocates Warn H.R. 9495 Could Empower Trump to Silence Nonprofits and Stifle Dissent
EO Tax Journal 2024-175
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Applicant Operating a Cemetery Denied (c)(3) Status (Denial 202444012)
5 – Georgia CPA Sentenced in Syndicated Conservation Easement Tax Scheme
EO Tax Journal 2024-172
1 – In Memoriam
2 – The EOTJ Mailbag
3 – Editor’s Notebook
4 – DOJ Letter to Eighth Circuit re MHACO Decision
5 – FFRF Urges IRS to Enforce the Johnson Amendment against Churches
EO Tax Journal 2024-171
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Latest Development in the Case that Will Not Die
4 – Oral Argument in Mayo v. United States
EO Tax Journal 2024-167
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Upcoming Programs (PLI, TEGE EO Council)
5 – Letter to California AG about OpenAI
EO Tax Journal 2024-165
1 – Employment Opportunity
2 – The EOTJ Mailbag
3 – In the News
4 – Transcript of Update From the IRS (Part 2)
EO Tax Journal 2024-160
1 – The EOTJ Mailbag
2 – Program of Interest
3 – Senator Cotton Asks IRS to Investigate Voter Participation Center
4 – Editor’s Notebook
5 – IRS Continues to Lay Out Its Position in Consolidated Sportsmen Case
EO Tax Journal 2024-158
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – List of EO Items on 2024-2025 Priority Guidance Plan
4 – Treasury and IRS Issue Final Regulations Identifying Syndicated Conservation Easement Transactions as Abusive Tax Transactions (IR-2024-259)
5 – Treasury and IRS Issue Guidance on Long-term, Part-time Employees in 403(b) Retirement Plans (IR-2024-257)
6 – Additional Guidance with Respect to Long-Term, Part-Time Employees, Including Guidance Regarding Application of Section 403(b)(12) to Long-Term, Part-Time Employees under Section 403(b) Plans (Notice 2024-73)
EO Tax Journal 2024-157
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – Woodside Bible Church Loses Property Tax Exemption
EO Tax Journal 2024-154
1 – Editor’s Notebook
2 – In the News
3 – The EOTJ Mailbag
4 – Senators King and Cornyn Introduce Legislation to Cut Costs for Volunteers Delivering Meals to Seniors
EO Tax Journal 2024-151
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS Statistics Presented at AHLA Conference
4 – Ways and Means Chairman Smith Demands IRS Revoke Tax-Exempt Status of Organizations Fueling Chaos, Illegal Conduct, and Antisemitic Activity in U.S., Including those with Possible Ties to Terrorist Networks