1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – DOJ’s Opposition Brief to Americans United’s Motion to Intervene
5 – Americans United’s Amicus Brief
EO Tax Journal 2025-122
1 – Editor’s Notebook
2 – In the News
3 – Eighth Circuit’s Opinion in Mayo Clinic Case
EO Tax Journal 2025-121
1 – Quote of the Week
2 – Editor’s Notebook
3 – IRS’s Response to Motion for Pretrial Conference
4 – Guardian’s Reply to IRS’s Response to Motion for Pretrial Conference
EO Tax Journal 2025-120
1 – Editor’s Notebook
2 – Programs of Interest
3 – Ways & Means Committee Targets Tax-Exempt Organ Procurement Organizations over Potential Fraud
4 – Analysis of Disqualified Persons (Part 3)
EO Tax Journal 2025-119
1 – Editor’s Notebook
2 – NRB’s Brief in Opposition to AU’s Motion to Intervene as Defendant-Intervenor
3 – Analysis of Disqualified Persons (Part 2)
EO Tax Journal 2025-118
1 – Quote of the Week
2 – Editor’s Notebook
3 – Democratic Members of Congress Write re NRB Case
4 – Analysis of Disqualified Persons (Part 1)
EO Tax Journal 2025-117
BREAKING NEWS:
LATEST DEVELOPMENTS IN PULPIT POLITICKING CASE
Yesterday District Court Judge J. Campbell Barker granted Americans United’s motion to file an amicus brief in NRB v. IRS. See his Order, reprinted below. For AU’s motion, see email update 2025-113. In addition, Judge Barker has stated in his Order that the motion to intervene as a defendant remains under consideration.
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EO Tax Journal 2025-116
1 – Quote of the Week
2 – Editor’s Notebook
3 – Recent Denial Letter Lacks Clarity
4 – Text of Denial 202527014
5 – Donor Intent, Restricted Funds & Endowments –
Documentation, Audits & Best Practices (Part 2)
EO Tax Journal 2025-115
SPECIAL WEDNESDAY ISSUE
EO Tax Journal 2025-114
1 – Editor’s Notebook
2 – In the News (Pulpit Politicking)
3 – Donor Intent, Restricted Funds & Endowments –
Documentation, Audits & Best Practices (Part 1)
EO Tax Journal 2025-113
1 – Editor’s Notebook
2 – Americans United Seeks To Be Appointed Defendant-Intervenor in Pulpit Politicking Case
EO Tax Journal 2025-112
1 – Editor’s Notebook
2 – In the News (Climate Defiance)
3 – No Solutions, Just Problems: Impact of 2025 Executive Orders on Form 990 Reporting (Part 3)
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 2025-110
SPECIAL WEDNESDAY ISSUE – IRS TO ALLOW PULPIT POLITICKING
EO Tax Journal 2025-109
1 – Editor’s Notebook
2 – Some Highlights of H.R. 1 – One Big Beautiful Bill Act
3 – No Solutions, Just Problems: Impact of 2025 Executive Orders on Form 990 Reporting (Part 1)
EO Tax Journal 2025-108
1 – Editor’s Notebook
2 – Supplemental Brief Filed by IRS in Mira Vista Case
3 – Supplemental Brief Filed by Mira Vista
EO Tax Journal 2025-107
1 – Editor’s Notebook
2 – Amicus Brief Filed in Buckeye Institute Case Appeal
EO Tax Journal 2025-106
1 – Editor’s Notebook
2 – Selected Provisions in BBB (current Senate version, subject to change)
3 – Articles of Interest
4 – Where Have All the EO Issues Gone?
EO Tax Journal 2025-105
1 – Editor’s Notebook
2 – Article of Interest
3 – TEGE Exempt Organizations Council’s Latest Comments on the Series Form 990
4 – IRS Advises that Church School Not Required to File Form 990
EO Tax Journal 2025-104
1 – Editor’s Notebook
2 – Guardian Community Trust’s Motion for Pretrial Conference
EO Tax Journal 2025-103
1 – Editor’s Notebook
2 – Bigger Hit Coming on EOs Paying ‘Excess Compensation’?
3 – Revocation Letter 202525013 Processing
4 – DOJ Memo Threatening Schools and Other EOs
5 – The OBBBA Higher Education Endowment Tax Could Divert Colleges from Their Core Mission and Encourage Tax Sheltering
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 2025-101
1 – Editor’s Notebook
2 – Comings and Goings
3 – In the News
4 – Treasury Announces Korb Appointment as IRS Chief Counsel
5 – Article of Interest
6 – 2025 Outstanding Nonprofit Lawyer Award Recipients Announced
EO Tax Journal 2025-100
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Article of Interest
4 – Preparing for Investigations (Part 2)