Tax Notes logo

The Exempt Organization Tax Review Further Information

The Exempt Organization Tax Review

Copyright, Tax Analysts, 2022
ISSN 0899-3831(Print)
ISSN 2688-6448 (Online)

President and CEO: Cara Griffith
Chief Content Officer: Jeremy Scott
Senior Executive Editor, News: Chuck O'Toole
Executive Editor, Commentary: Jasper Smith

Editor in Chief: Fred Stokeld
Legal Editor: Patrice Gay

Contributing Editors: Roxanne Bland, Carrie Brandon Elliot, Ryan M. Finley, Robert Goulder, Mindy Herzfeld, Marie Sapirie, Lee A. Sheppard, Joseph J. Thorndike
Chief Economist: Martin A. Sullivan

Editor in Chief, Acquisitions & Engagement: Paige Jones
Acquisitions Staff: Alexis Hart, Jordan Parrish, Peyton Rhodes, Christopher Trigo

Tax Notes Today Federal Editor in Chief: Brett Ferguson
Tax Notes Today Federal Deputy Editor: Wesley Elmore
Tax Notes Today Federal News Editors: Scott Antonides, Thomas Jaworski, Karen Saunders

Tax Notes Today International Editor in Chief: David D. Stewart
Tax Notes Today International Deputy Editor in Chief: Grant Hilderbrandt
Tax Notes Today International News Editors: Herman P. Ayayo, Cindy Heyd, Amy Kendall

Tax Notes Today State Editor in Chief: Henry J. Reske
Tax Notes Today State Deputy Editor in Chief: Stephanie Hench
Tax Notes Today State News Editors: Mark Abbott, Donnabel C. Blazejewski

Copy Chief: Betsy Sherman

Editorial Staff: Zachary Abate, John Bell, Ulrike Bergin, Laura Breech, Julie Brienza, Mary Katherine Browne, Jennifer Carr, Tabitha Chilton, Jonathan Curry, Joseph DiSciullo, Thomas Donohue, Craig Dubyk, Julie Eisenhauer, Richard Farrell, Paige A. Foster, Eben Halberstam, Mark Hand, Amy Hodges, William Hoke, Emily Hollingsworth, Christopher Jardine, Stephanie Soong Johnston, Paul Jones, Kristen Langsdorf, Alexander Lewis, Lauren Lorrichio, Catherine McCarthy, Justin Meyer, Caitlin Mullaney, Andrea Muse, Kathryn Norseth, Kristen Parillo, Justyna Pekalak, Aaron Perryman, Alexander F. Peter, Cathleen Phillips, Jessica Pritchett, Jéanne Rauch-Zender, Nathan J. Richman, Alexander Rifaat, Kyle Shaw, Andy Sheets, Mary-Elise Sheets, Doug Sheppard, Susan Simmonds, Fran Slimmer, Doug Smith, Michael Smith, Megan Urbach, Benjamin Valdez, Andrew Velarde, Varsha Vivekanandan, Chandra Wallace, Daniel Xu

Production Director: Stephanie Wynn
Production Manager: Michelle Smith
Production Staff: Gary Aquino, José Carrasquillo, Isabel Church, Nikki Ebert, Jack Frost, Alice Haar, Donna Katac, Dat Mai, Jillian O'Hara, Soledad Olivera, William Patterson, Nayareh Rooholamini, Faith Smalls, Dieter Stach, Kristen Sutherland, Steve Torregrossa

Graphic Designer/Photographer: Derek Squires

Correspondence: Regarding editorial matters and submissions, please contact the Editor in Chief at The Exempt Organization Tax Review, 400 S. Maple Ave., Suite 400, Falls Church, VA 22046 USA, or email

Subscriptions, Address Change: Change of address notices, subscriptions, and requests for back issues should be sent to the Customer Service Department, Tax Analysts, 400 S. Maple Ave., Suite 400, Falls Church, VA 22046 USA, or e-mailed to

Frequency: The Exempt Organization Tax Review is published 12 months of the year by Tax Analysts.

Form of Citation: Articles appearing in The Exempt Organization Tax Review may be cited by reference to the date of the publication and page, thus: The Exempt Organization Tax Review, Jan. 2018, p. 21.

Customer Service:
Toll-Free: (800) 955-2444
U.S.: (703) 533-4400*
Canada: (800) 955-3444
* Within the continental U.S.

© Tax Analysts 2022. All rights reserved. Users are permitted to reproduce small portions of this work for purposes of criticism, comment, news reporting, teaching, scholarship, and research only. Any use of these materials shall contain this copyright notice. We provide our publications for informational purposes, and not as legal advice. Although we believe that our information is accurate, each user must exercise professional judgment, or involve a professional to provide such judgment, when using these materials and assumes the responsibility and risk of use. As an objective, nonpartisan publisher of tax information, analysis, and commentary, we use both our own and outside authors, and the views of such writers do not necessarily reflect our opinion on various topics.