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EOTR 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:
Legal Editor:
Fred Stokeld
Patrice Gay
Contributing Editors:
Chief Economist:
Roxanne Bland, Carrie Brandon Elliot,
Ryan M. Finley, Robert Goulder,
Mindy Herzfeld, Marie Sapirie,
Lee A. Sheppard, Joseph J. Thorndike
Martin A. Sullivan
Editor in Chief, Acquisitions & Engagement:
Acquisitions Staff:
Paige Jones
Alexis Hart, Jordan Parrish, Christopher Trigo
Tax Notes Today Federal Editor in Chief:
Tax Notes Today Federal Deputy Editor:
Tax Notes Today Federal News Editors:
Brett Ferguson
Wesley Elmore
Scott Antonides, Thomas Jaworski, Karen Saunders

Tax Notes Today International Editor in Chief:
Tax Notes Today International Deputy Editor in Chief:
Tax Notes Today International News Editors:

David D. Stewart
Grant Hilderbrandt
Herman P. Ayayo, Cindy Heyd, Amy Kendall
Tax Notes Today State Editor in Chief:
Tax Notes Today State Deputy Editor in Chief:
Tax Notes Today State News Editors:
Henry J. Reske
Stephanie Hench
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, Jonathan Curry, Joseph DiSciullo, Craig Dubyk, Julie Eisenhauer, Richard Farrell, Paige A. Foster, Benjamin Guggenheim, Eben Halberstam, William Hoke, Troy Huber, Christopher Jardine, Stephanie Soong Johnston, Paul Jones, Sarah Karney, Kristen Langsdorf, Cera Lee, Alexander Lewis, Lauren Lorrichio, Justin Meyer, Courtney Middleton, 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, Kiarra M. Strocko, Patrick Sullivan, Jennifer Throm, Megan Urbach, Benjamin Valdez, Andrew Velarde, Varsha Vivekanandan, Chandra Wallace, Nicole Wilder, Catherine Woodyard, Daniel Xu
Production Director:
Production Manager:
Production Staff:
Stephanie Wynn
Michelle Smith
Gary Aquino, José Carrasquillo, Isabel Church, Paul Doster, Nikki Ebert, Jack Frost, Alice Haar, Mary Ann Johnson, Donna Katac, 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.