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
The EOTJ Mailbag
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
EO Tax Journal 2024-149
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – How Charitable Are Nonprofit Hospitals?
4 – In the News (Leonard Leo)
EO Tax Journal 2024-148
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Full Text of Rev. Rul. 98-15
EO Tax Journal 2024-144
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Latest EO Update Published by IRS
4 – TEGE EO Council Announces Fall Program
5 – CAIR Urges U.S. House to Oppose Bill Granting Unchecked Power to Revoke Nonprofit Status of Religious Advocacy Groups
6 – Center for Media and Democracy Files IRS, Minnesota Complaints Against American Majority Alleging Violations of Tax and Campaign Finance Laws
EO Tax Journal 2024-141
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – IRS Approves Foundation’s Scholarship and Educational Grant Procedures
4 – Nonprofit Explorer Now Shows Which Organizations Are Trending
EO Tax Journal 2024-140
1 – The EOTJ Mailbag
2 – A Dangerous Christian Nationalist Lawsuit Could Upend Politics in America
3 – Editor’s Notebook
4 – Proposed Restrictions on Foreign Grantmaking by U.S. Tax-Exempt Organizations
5 – Rep. Tenney Seeks IRS Investigation of Voter Participation Center
EO Tax Journal 2024-139
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – National Religious Broadcasters Association Files Johnson Amendment Challenge
4 – Excerpts from Complaint in NRB Case
EO Tax Journal 2024-132
1 – The EOTJ Mailbag
2 – Article of Interest
3 – Editor’s Notebook
4 – Excerpts from Recent TIGTA Report
EO Tax Journal 2024-131
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – ABA EO Committee to Meet Virtually
5 – IRS Approves Acceleration of Charitable Split-interest Lead Trust’s Last Two Annuity Payments (PLR 202432004)
EO Tax Journal 2024-130
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Foundation and DAF Payout Reform Would Unlock $339 Billion for Working Charities over the Next Three Years
4 – EO Must Apply a Reasonable, Good Faith Interpretation of the Section 52 Controlled Group Rules in Determining ERC Eligibility (CCA 202430007)
EO Tax Journal 2024-127
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Complaint of Do No Harm
4 – AAUW’s Response to Do No Harm’s Complaint
5 – Joint Stipulation of Dismissal
EO Tax Journal 2024-124
1 – The EOTJ Mailbag
2 – In the News
3 – Comings and Goings
4 – Editor’s Notebook
5 – Reply Brief for Petitioner Mira Vista Homeowners Association
EO Tax Journal 2024-122
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Counsel for Safe Injection Site Seeking Amici
5 – Memorandum and Order in U.S. v. Safehouse
EO Tax Journal 2024-120
1 – The EOTJ Mailbag
2 – Employment Opportunity
3 – In the News
4 – Editor’s Notebook
5 – Senate Hearing on Government Subsidies
6 – Senator Wyden’s Opening Statement at Hearing on Local Economic Development
7 – Senator Crapo’s Opening Statement at Hearing on Local Economic Development
8 – JCT Report for July 30 Senate Finance Committee Heari
EO Tax Journal 2024-117
1 – The EOTJ Mailbag
2 – AEI Releases July 2024 Report, “How the 2017 Tax Law Made Itemized Charitable Giving a Luxury Good”
3 – Will This Grant Initiative Escape Judicial Attack?
4 – Latest House Hearing on Antisemitism Involving EOs
5 – Excerpts from Testimony of Lara L. Burns, Head of Terrorism Research, Program on Extremism, The George Washington University
6 – Excerpts from Testimony of Oren Segal, Vice President, Center on Extremism, Anti-Defamation League (ADL)
7 – Excerpts from Testimony of Dr. Charles Asher Small, Institute of the Study of Global Antisemitism and Policy
EO Tax Journal 2024-116
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Rep. Norton Introduces Bill to Increase Transparency in 501(c)(4) Organizations.
5 – Ways and Means Chairman Smith Remains Unhappy with U.S. Chamber of Commerce Foundation
EO Tax Journal 2024-109
1 – The EOTJ Mailbag
2 – In the News
3 – Thirteen House Democrats Question Church Status for Family Research Council
4 – Republicans Seek Investigation of The Palestine Chronicle
5 – Comments of TEGE EO Council on Proposed Regs on Foreign Trusts