Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2017-30

Paul Streckfus, February 13, 2017 at 4:28 am

1 – Book Review

2 – Applicant Conducting Rodeos Denied Exemption under Both Section 501(c)(3) and Section 501(j) (Denial 201706019)

3 – Club Operating Golf Course Open to Public Denied Exemption under Section 501(c)(7) (Denial 201706020) Continue…

EO Tax Journal 2017-24

Paul Streckfus, February 3, 2017 at 4:09 am

1 – Editor’s Notebook

2 – Housing Organization Denied for Serving Private Interests and Not Engaged in Exempt Activities (Denial 201704020)

3 – Applicant Denied under Both Section 501(c)(3) and 501(c)(9) for Multiple Reasons (Denial 201704018) Continue…

EO Tax Journal 2017-23

Paul Streckfus, February 2, 2017 at 4:30 am

1 – Editor’s Notebook

2 - IRS Releases Updated Form 990-EZ; New Options to Help Exempt Organizations Avoid Errors, File a More Accurate Return

3 – Rep. Griffith Reintroduces Bill to Protect Community Service Organizations from Losing Tax-Exempt Status

4 – Commenter Opposes Reducing a SO’s Distributable Amount by the Amount of Taxes

5 – LLC Providing Transportation for Medical and Other Appointments Denied under Section 501(c)(3) (Denial 201704021) Continue…

EO Tax Journal 2017-18

Paul Streckfus, January 26, 2017 at 4:26 am

1 – Editor’s Notebook

2 – DC Bar Panel on New ‘Fractions Rule’ Guidance: Key Issues & Practical Pointers for Funds with Tax-Exempt Investors

3 – A Healthy Dose of Charity: The Carle and Oswald Property Tax Exemption Appeals

4 – Use of Premises of a Tax-Exempt Hospital by a State University Is Substantially Related to Performance by Hospital of Its Charitable Purpose and Therefore Premises Will Not Be Considered Debt-Financed Property (PLR 201703005) Continue…

EO Tax Journal 2017-17

Paul Streckfus, January 25, 2017 at 4:53 am

1 – In the News

2 – Reconsidering the Voluntary Board Governance Model

3 – Condominium Association Denied under Section 501(c)(9) (Denial 201703014) Continue…