Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-131

Paul Streckfus, July 8, 2020 at 5:26 am

1 Reminder to Tax-Exempt Organizations: 990s, Other Forms Due July 15; E-file Best Way to File

2 – IRS Provides Guidance on IDR Enforcement Timelines and Resumption of Exam Activity

3 Attorney General James Orders California Foundation to Cease Solicitation of New York Donations

4 Frequently Asked Questions about Taxation of Provider Relief Payments

5 – Health Organizations Seek Extension of Deadlines for Hospitals Preparing Community Health Needs Assessments (CHNA)

6 – Applicant that Receives a Majority of Its Income from Non-Member Sources on a Recurring Basis Denied (c)(7) Status (Denial 202022008) Continue…

EO Tax Journal 2020-116

Paul Streckfus, June 16, 2020 at 5:01 am

1 – The EOTJ Mailbag

2 – In the News

3 – ‘Covered Employee’ Relief in Proposed Regulations

4 Applicant Benefitting Member Baseball Umpires Denied (c)(4) Status (Denial 202023008) Continue…

EO Tax Journal 2020-115

Paul Streckfus, June 15, 2020 at 5:13 am

1 – Editor’s Notebook

2 – News from the National Association of State Charity Officials

3 SBA and Treasury Issue New Guidance Interpreting the Paycheck Protection Program Flexibility Act

4 – Employee Retention Credit an Option to a Paycheck Protection Loan

5 – IRS Rules Foundation Can Exclude Fair Market Value of Exempt Use Portion of Conservation Property for Minimum Investment Return under Section 4942(e) (P
LR 202024014) Continue…

EO Tax Journal 2020-114

Paul Streckfus, June 12, 2020 at 5:21 am

1 IRS Provides Guidance on Employer Leave-Based Donation Programs that Aid Victims of the COVID-19 Pandemic

2 – Remaining Section 512(a)(6) Issues Listed

3 Applicant Representing Tour Operators for Use of a District’s Park Land Denied (c)(3) Status Based on Private Benefit (Denial 202022006) Continue…

EO Tax Journal 2020-113

Paul Streckfus, June 11, 2020 at 5:21 am

1 – Editor’s Notebook

2 – Upcoming ABA EO Committee Program

3 – Public Recommendations Invited on Items to be Included on the 2020-2021 Priority Guidance Plan (Notice 2020-47)

4 Unanswered Questions from June 8 Remarks of EO Division Director Margaret Von Lienen

5 – Applicant Providing Retail Theft Prevention and Mitigation Services to Retail Businesses Denied (c)(3) Status (Denial 202021026) Continue…