Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2024-159

Paul Streckfus, October 10, 2024 at 5:32 am

1 – Quote of the Week

2 – Editor’s Notebook

3 – In the News

4 – In New Lawsuit, Religious Nonprofit Targets Johnson Amendment in Order to Endorse Political Candidates without Losing Tax-Exempt Status

5 – IRS Approves Extension for an Additional Five Years the Period of Time for Disposing of Taxpayer’s Excess Business Holdings under Section 4943(c)(7) (PLR 202440009)

6 – IRS Approves Proposed Grant as an Unusual Grant under Treasury Reg. Section 1.509(a)-3(c)(4)(Ruling 202440013) Continue…

EO Tax Journal 2024-150

Paul Streckfus, September 24, 2024 at 5:33 am

1 – Editor’s Notebook

2 – Applicant Denied (c)(3) Status (Denial 202438017) Continue…

EO Tax Journal 2024-145

Paul Streckfus, September 16, 2024 at 5:29 am

1 – Editor’s Notebook

2 – Taxpayer’s Income Accrues to County of State under Section 115(1) and Contributions Qualify under Section 170(c)(1) (PLR 202437001) Continue…

EO Tax Journal 2024-141

Paul Streckfus, September 9, 2024 at 5:41 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – IRS Approves Foundation’s Scholarship and Educational Grant Procedures

4 Nonprofit Explorer Now Shows Which Organizations Are Trending Continue…

EO Tax Journal 2024-137

Paul Streckfus, August 30, 2024 at 5:19 am

1 – Upcoming Program

2 – In the News

3 – Editor’s Notebook

4 – Scholarship Procedures Approved under Section 4945 (Ruling Letter 202434017) Continue…