Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2025-137

Paul Streckfus, August 22, 2025 at 5:23 am

1 – Editor’s Notebook

2 – Community Foundation and Corporation Get Single Entity Ruling under Section 1.170A-9(f)(11) (PLR 202533005)

3 – Congress Has Increased the Tax on College and University Endowments: How Should We Think about This Policy Change? Continue…

EO Tax Journal 2025-133

Paul Streckfus, August 15, 2025 at 5:23 am

1 – In the News

2 – Editor’s Notebook

3 – Applicant Planning Construction and Operation of a Renewable Energy Facility Denied (c)(3) Status (Denial 202531014)

4 – IRS Releases Section 115 Private Letter Ruling (PLR 202532004) Continue…

EO Tax Journal 2025-131

Paul Streckfus, August 12, 2025 at 5:29 am

1 – Quote of the Week

2 – The EOTJ Mailbag

3 – Open Source Software Denials Continue

4 – OSS Application Denied (Denial 202530014) Continue…

EO Tax Journal 2025-130

Paul Streckfus, August 11, 2025 at 5:18 am

1 – Editor’s Notebook

2 – Senator Wyden’s Statement on Long’s Ouster from the IRS

3 – Employment Opportunity

4 Integrated Auxiliary of a Church Not Required to File Form 990 (PLR 202531015)

5 – Latest Development in Family Office Foundation Case Continue…

EO Tax Journal 2025-127

Paul Streckfus, August 5, 2025 at 5:15 am

1 – Second Quote of the Week

2 – Editor’s Notebook

3 – Campaign Legal Center’s Amicus Brief in NRB Case

4 – Attorney General Pam Bondi Clarifies Guidance on Unlawful Discrimination Continue…