Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-64

Paul Streckfus, April 2, 2020 at 5:23 am

1 – Editor’s Notebook

2 – Guidance on Employee Retention Credit in CARES Act

3 – Treasury Encourages Businesses Impacted by COVID-19 to Use Employee Retention Credit

4 – New Charitable Deduction in the CARES Act: Budgetary and Distributional Analysis

5 – A Message from IRS Commissioner Chuck Rettig – Rising to the Challenge

6 – Applicant Denied (c)(3) Status Based on Social and Recreational Activities Exceeding Charitable and Educational Activities (Denial 202012013) Continue…

EO Tax Journal 2020-55

Paul Streckfus, March 20, 2020 at 5:27 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 Annual Report Regarding Emailed Chief Counsel Advice

4 Gates Foundation under the Microscope

5 – Section 501(c)(5) Organization that Operated as a 501(c)(9) Denied Exemption under 501(c)(3) (Denial 202011008) Continue…

EO Tax Journal 2020-54

Paul Streckfus, March 19, 2020 at 5:37 am

1 – Latest Cancellation

2 – The EOTJ Mailbag

3 – In the News

4 Too Much Nonmember Income Results in Denial of Social Club under Section 501(c)(7) (Denial 202011007) Continue…

EO Tax Journal 2020-53

Paul Streckfus, March 18, 2020 at 5:31 am

1 – Current and Quotable

2 – The EOTJ Mailbag

3 – Once Upon a Time (Filer Commission)

4 Background Information on the Filer Commission

5 – Failure to Provide Sufficient Information Results in (c)(3) Denial (PLR 202009028) Continue…

EO Tax Journal 2020-52

Paul Streckfus, March 17, 2020 at 5:33 am

1 – IRS Audit Update

2 – DAFs In the News

3 Applicant Formed to Provide a Networking and Referral Group for Members’ Economic Benefit Denied (c)(4) Status (Denial 202009025) Continue…