Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2024-64

Paul Streckfus, April 22, 2024 at 5:25 am

1 – Editor’s Notebook

2 – Applicant Providing Athletes an Opportunity to Earn NIL Revenue While Partnering with Local Charities Denied (c)(3) Status (Denial 202416015)

3 – Hearing on Proposed DAF Regulations Extended Continue…

EO Tax Journal 2024-59

Paul Streckfus, April 15, 2024 at 5:06 am

1 – Editor’s Notebook

2 – Stipulated Decision in Free Sacred Trinity Church

3 Income Received by Section 501(c)(6) Association for Certifying Facilities to Third-Party Standards Is Not Subject to UBIT (PLR 202415003) Continue…

EO Tax Journal 2024-55

Paul Streckfus, April 8, 2024 at 5:29 am

1 – Editor’s Notebook

2 – Applicant Denied (c)(3) Status Based on Benefits to Student Athletes (Denial 202414007) Continue…

EO Tax Journal 2024-51

Paul Streckfus, April 1, 2024 at 5:22 am

1 – Editor’s Notebook

2 – ABA’s EO Committee to Meet May 3 in Washington

3 Taxpayer’s Income from Underwriting Reinsurance Policies for Authority Is Excludable from Gross Income under § 115(1) (PLR 202413009) Continue…

EO Tax Journal 2024-29

Paul Streckfus, February 20, 2024 at 5:36 am

1 – Editor’s Notebook

2 – IRS Approves Private Foundation Scholarship Program (Letter 202407006)

3 – Comments of the Philanthropy Roundtable on the Proposed Section 4966 DAF Regulations

4 – Comments of the Council on Foundations on the Proposed Section 4966 DAF Regulations Continue…