Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2017-120

Paul Streckfus, June 20, 2017 at 4:58 am

1 – The EOTJ Mailbag

2 The Aspen Institute’s Program on Philanthropy and Social Innovation Hosts Nonprofit Datathon

3 – Correction Made to Earlier PLR to Reflect Need for Expenditure Responsibility (PLR 201724001) Continue…

EO Tax Journal 2017-115

Paul Streckfus, June 13, 2017 at 4:38 am

1 – Editor’s Notebook

2 – Testimony of Cleta Mitchell on DOJ’s Tax Division Attorneys

3Organization’s (c)(3) Status Revoked Because Primary Activity Was Operation of a Gaming Hall and for Paying Above-Market Rent to Gaming Hall Landlord (Revocation 201722029) Continue…

EO Tax Journal 2017-114

Paul Streckfus, June 12, 2017 at 4:37 am

1 - The EOTJ Mailbag

2 – In the News

3 – For Letter Rulings and Similar Requests: Electronic Payment of User Fees Starts June 15; Replaces Paying by Check (IR-2017-102)

- IRS Rules that Foundation Founder’s Proposed Gift to Foundation by Transfer by Revocable Trust of Nonvoting Interests in LLC, the Sole Asset of Which Is a Promissory Note from a Disqualified Person, Will Not Constitute Self-Dealing under Section 4941 Nor Will Nonvoting interests in LLC to Be Held by Foundation Constitute Excess Business Holdings under Section 4943 (PLR 201723006) Continue…

EO Tax Journal 2017-111

Paul Streckfus, June 7, 2017 at 4:51 am

1 - IRS News

2 – Book Review

3 - The EOTJ Mailbag

4 - Program Announcement

5 – Business League’s Exemption Revoked Because Sole Activity Is Providing Advertising Services to Its Members, Franchisees of a Particular Brand that Competes with Other Brands within the Same Industry (Revocation 201718040) Continue…

EO Tax Journal 2017-106

Paul Streckfus, May 31, 2017 at 4:52 am

1 – Editor’s Notebook

2 – Trump Says the IRS Regulates Churches Too Much. Here’s Why He’s Wrong

3 – Applicant Denied (c)(6) Status Because Its Activities Further Private Interests of Individual Members (Denial 201721020)

4 – Applicant Formed to Maintain a Building for Use by Various Local Fraternal Organizations Denied (c)(10) Status (Denial 201721021)

5 – Applicant Whose Activities Include Promoting Business Interests of Its Members, Improving Business in Area, and Providing Social Activities Denied (c)(3) Status (Denial 201721022) Continue…