Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2017-56
1 – Editor’s Notebook
2 – IRS Gives ‘After School Satan Club’ Tax-Exempt Status in 10 Days
3 – IRS Revokes Organization for Lack of Financial Support and Little or No Exempt Activity (Revocation 201710035)
4 – Trust’s (c)(4) Status Revoked, But Trust’s Income Excludable under Section 115 (Denial 201710034) Continue…
EO Tax Journal 2017-55
1 – In the News
2 – IRS Denies Applicant That Is Unable to Describe Its Activities in Sufficient Detail (Denial 201710036) Continue…
EO Tax Journal 2017-54
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Cultural Center’s Operations of a Coffee and Gift Shop and a Related Foundation’s Grants Pass IRS Muster (PLR 201710005) Continue…
EO Tax Journal 2017-51
1 – The ‘Scandal’ That Will Never Die
2 – IRS Admits to Court It Needs to Search 6,924 Previously Unreported Documents in Response to a 2015 Judicial Watch FOIA Lawsuit over IRS Targeting of Conservative Groups
3 – Program Announcement: 18th Annual Nonprofit Law Conference 2017
4 - Religious Publisher Operating in a Commercial Manner and Providing Private Benefit Denied (c)(3) Status (Denial 201710033) Continue…
EO Tax Journal 2017-31
1 - The EOTJ Mailbag
2 – Current & Quotable
3 – In the News
4 – Section 501(c)(3) Alumni Association Goes to Tax Court to Challenge IRS Conclusion that Operation of a Public Market Is Not Substantially Related to Its Exempt Purpose and Fees Paid by Vendors Are Not Rents from Real Property (College of the Desert Alumni Assn v. Commissioner)
5 - Association of Auto Dealers that Sell a Particular Make of Cars Does Not Qualify under Section 50(c)(6) (Revocation 201706018) Continue…