Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2019-31

Paul Streckfus, February 14, 2019 at 5:30 am

1 – Editor’s Notebook

2 – Outline for ‘Accounting for Lawyers (Not!)’

3 – Organization Engaged in Gymnastics Instruction Denied (c)(3) Status Based on Inurement and Private Benefit (Revocation 201902032) Continue…

EO Tax Journal 2019-26

Paul Streckfus, February 7, 2019 at 5:06 am

1 – Editor’s Notebook

2 Association Engaged in Social and Educational Activities Denied (c)(3) Status (Denial 201852020)

3 Extension of Time Granted to Make Election under § 168(h)(6)(F)(ii) Not To Be Treated as a Tax-Exempt Controlled Entity (PLR 201901004)

4 USOC’s Response to Grassley’s Letter of January 22, 2019 Continue…

EO Tax Journal 2019-25

Paul Streckfus, February 6, 2019 at 5:19 am

1 – Editor’s Notebook

2 In the News

3
Foundation Center and GuideStar Merge

4 State Research Aid

5
Extension of Time under Regs. § 301.9100-3 to Elect under Regs. § 53.4942(a)-3(c)(2)(iv) to Treat Excess Distribution Carryovers from Prior Tax Years as Current Distributions (PLR 201852012) Continue…

EO Tax Journal 2019-7

Paul Streckfus, January 10, 2019 at 5:52 am

1 – Editor’s Notebook

2 – Opportunity Zones Report Released

3 IRS Rules on CRUTs in Recent Private Letter Ruling Continue…

EO Tax Journal 2018-245

Paul Streckfus, December 19, 2018 at 3:20 pm

1 EO Practice Opportunity

2 109 Groups Strongly Oppose Any Weakening of Johnson Amendment

3 ASAE Concerned about Treatment under Section 4960 of Amounts Payable under Section 457(f) Deferred Compensation Plans

4 Proposed Transaction Will Satisfy the Self-Dealing Exception of Section 53.4941(d)-1(b)(3) (PLR 201850012) Continue…