Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2023-17

Paul Streckfus, January 30, 2023 at 5:42 am

1 – Editor’s Notebook

2 – IRS’s Latest EO Update Released

3 – EO Determinations Updates and Clarifies Proposed Adverse Case Processing

4 – Applicant Conducting an Annual Family Reunion and Awarding Scholarships to Family Members Denied (c)(3) Exemption (Denial 202304014) Continue…

EO Tax Journal 2022-214

Paul Streckfus, November 29, 2022 at 5:40 am

1 – Editor’s Notebook

2 – Crypto in the News

3 – NY Attorney General James Releases Annual ‘Pennies for Charity’ Report

4 – Alaska’s Sandy Deja Points Out Urgent Need to Change Question 2 of Part IV of Form 1023-EZ

5 – Organization Engaged in Political Activities Held Not to Qualify under Section 501(c)(4) (Revocation 202247012) Continue…

EO Tax Journal 2022-206

Paul Streckfus, November 14, 2022 at 5:49 am

1 – Editor’s Notebook

2 – EO Programs This Week

3 – Upcoming EO Program

4 – Applicant Claiming that It Is a Social Welfare Organization under Section 501(c)(4) Denied Exempt Status (Denial 202226014) Continue…

EO Tax Journal 2022-199

Paul Streckfus, November 1, 2022 at 6:01 am

– Editor’s Notebook

2 – Articles of Interest

3 – IRS Memorandum 202243008: Interest that Accrues during Closed Years Is Included in the Loan Balance to Compute the Amount Involved for the Deemed Acts of Self-Dealing in Open Years

4 IRS News Release: 2023 PTIN Renewal Period Underway for Tax Professionals Continue…

EO Tax Journal 2022-189

Paul Streckfus, October 14, 2022 at 5:28 am

1 – Editor’s Notebook

2 – In the News

3 Tax-Exempt Organizations, Charities and Nonprofits Update (Part 1)

4 Taxpayer’s Proposal to Expand its Eligible Membership to Include All Former Employees Ruled Permissible under Section 501(c)(9) (PLR 202236004) Continue…