1 – Editor’s Notebook
2 – Slides Prepared for Presentation on DAFs
Paul Streckfus, Editor
1 – Editor’s Notebook
2 – Slides Prepared for Presentation on DAFs
1 – Editor’s Notebook
2 – Public Recommendations Invited on Items to be Included on the 2021-2022 Priority Guidance Plan (Notice 2021-28)
3 – More Philanthropic Leaders and Scholars Join Initiative to Accelerate Charitable Giving
4 – Common Problems & How to Solve Them – Q&A with Experts (Part 3)
1 – Editor’s Notebook
2 – In the News
3 – Common Problems & How to Solve Them – Q&A with Experts (Part 2)
1 – Quote of the Week
2 – Editor’s Notebook
3 – Common Problems & How to Solve Them – Q&A with Experts (Part 1)
4 – Excerpts from Amici Brief of Sixteen States and D.C. in American for Prosperity Foundation Case
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Impacts from 2020 (Part 4)
5 – Case Involving a DAF Sponsor May Be Heading to Trial in Tax Court (National Outreach Foundation v. Commissioner)
1 – Editor’s Notebook
2 – IRS Announces Several Key Executive Changes as Agency Gears up to Implement the Taxpayer First Act
3 – ABA’s EO Committee to Meet May 11
4 – Impacts from 2020 (Part 3)
5 – Excerpts from Amici Brief of the U.S. Chamber of Commerce in AFPF Case
1 – Editor’s Notebook
2 – Impacts from 2020 (Part 2)
3 – Amici Brief for Congressman John Sarbanes and Democracy 21 in Support of Neither Party in Americans for Prosperity Foundation Case
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – In the News
4 – Impacts from 2020 (Part 1)
5 – Excerpts from Amici Brief of Scholars of the Law of Non-Profit Organizations in Support of California in AFPF Case
1 – Editor’s Notebook
2 – Independent Community Bankers Criticize Credit Unions for Purchasing Community Banks
3 – NAFCU Says ICBA’s Attacks on Credit Union’s Tax Exemption ‘Ring Hollow’
4 – UBIT Case Studies (Part 3)
1 – Editor’s Notebook
2 – Extension of Time Granted for Making the Election Required on Form 1120-H for Taxpayer To Be Treated as a Homeowners Association under Section 528 (PLR 202112001)
3 – UBIT Case Studies (Part 2)
1 – Editor’s Notebook
2 – In the News
3 – UBIT Case Studies (Part 1)
1 – New Book of Interest
2 – In the News
3 – EO Legislative Update (Part 2)
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – EO Legislative Update (Part 1)
1 – Editor’s Notebook
2 – Article of Interest
3 – In the News
4 – Healthcare and Hospital Issues (Part 3)
1 – The EOTJ Mailbag
2 – In the News
3 – Healthcare and Hospital Issues (Part 2)
1 – Editor’s Notebook
2 – Upcoming EO Tax Programs
3 – Hello, From Maya! (Course on ER for PFs)
4 – Healthcare and Hospital Issues (Part 1)
1 – Editor’s Notebook
2 – American Rescue Plan Act Has EO Provisions
3 – Latest Exempt Organization Update from IRS
4 – Group Exemptions: Once More unto the Breach? (Part 2)
1 – Editor’s Notebook
2 – Focus on the IRS
3 – Donor’s Installation of an Accessibility Ramp Required to Comply with the ADA Is Treated as a Change that Is Permitted under Section 170(h)(4)(B)(i) Pertaining to Façade Easements (AM 2021-001)
4 – Group Exemptions: Once More unto the Breach? (Part 1)
1 – Editor’s Notebook
2 – In the News
3 – IRS Chief Counsel and Treasury Update (Part 3)
1 – Groups Criticize IRS’s “Capricious” Approach to Audits of Section 170(h) Conservation Easements
2 – Reps. Pappas and Walorski Lead Bipartisan Legislation Empowering Charitable Giving
3 – IRS Chief Counsel and Treasury Update (Part 2)
1 – Editor’s Notebook
2 – In the News
3 – IRS Chief Counsel and Treasury Update (Part 1)
1 – Editor’s Notebook
2 – Fairbairn v. Fidelity Charitable: Duty Remains Unclear, Written Policies Key
3 – Exempt Organizations Update from the Acting EO Division Director (Part 2)
1 – Editor’s Notebook
2 – Exempt Organizations Update from the Acting EO Division Director (Part 1)
1 – Update on Proposed $900 Billion Economic Relief Bill
2 – Editor’s Notebook
3 – In the News
4 – Transcript of Presentation by New York State Charity Chief (Part 2)