Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2017-98
1 - Editor’s Notebook
2 – Obama’s IRS Officials Should Be Forced to Testify on Improper Targeting
3 – Political Activities: Churches/Charities Should be Cautious
4 – Attorneys Say Time for IRS and Treasury to Clarify Treatment of Current Year Acquisition Costs re Charitable Contributions of Inventory
5 – Applicant Providing Archery Ranges and Coordinating Leagues for the Recreational Use of Its Members and the General Public Denied (c)(3) Status, But Retains (c)(4) Status (Denial 201718038) Continue…
EO Tax Journal 2017-96
1 – The EOTJ Mailbag
2 – DC Bar EO Program Tomorrow
3 – My Favorite (c)(3) Organization
4 – Foundation’s Proposed Grant to Intermediary Will Constitute a Qualifying Distribution under Sections 4942(g)(1) and (3), But Intermediary’s Proposed Transfers of Waste to LLC Made Possible by Intermediary’s Use of the Proposed Grant Proceeds, Will Result in Indirect Acts of Self-Dealing under Section 4941 (PLR 201719004) Continue…
EO Tax Journal 2017-95
1 - EO Committee Met in Washington Last Friday
2 - Editor’s Notebook
3 – IRS Execs: Our Lives at Risk in Tea Party Case
4 - Appeals Changes Noted at ABA Tax Section Meeting
5 – Providing Pet Visitation as Therapy to Hospitalized Individuals Is in Furtherance of Organization’s Exempt Purposes under § 501(c)(3) (PLR 201719018) Continue…
EO Tax Journal 2017-92
1 - The EOTJ Mailbag
2 – Trump’s Executive Order Addresses a Nonexistent Issue
3 – As Surfrider Foundation Heads to Capitol Hill, CRC Calls on IRS to Investigate Group’s Tax-Exempt Status
4 – Income of Organization Facilitating the Effective Reclamation, Revitalization, and Return to Economic Productivity of Abandoned or Foreclosed Real Estate Excludible from Gross Income under Section 115(1) and Contributions to It Deductible under Section 170 (PLR 201718001) Continue…
EO Tax Journal 2017-91
1 – IRS Appropriation to Remain As Is thru September
2 – Why Don’t White Supremacists Pay Taxes?
3 - EO Program Announcement (Updated)
4 – Obama’s Non-Profit on Same Dubious Path First Blazed by Clinton Foundation
5 - No Self-Dealing Found between Foundation and For-Profit Corporation (PLR 201718002) Continue…