Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2017-10
1 – Editor’s Notebook
2 – 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 201702002) Continue…
EO Tax Journal 2017-7
1 – Editor’s Notebook
2 – In the News
3 – Steptoe Adds Treasury’s Ruth Madrigal to Tax-Exempt Organizations Practice
4 – IRS Denies Exempt Status To Scholarship Fund Targeted To Founder’s Child
5 – Applicant Denied (c)(3) Status Based on Business Activities, Inurement, and Private Benefit (Denial 201701020) Continue…
EO Tax Journal 2017-6
1 – Editor’s Notebook
2 - The EOTJ Mailbag
3 – Applicant Providing Research Services in a Commercial Manner for Sponsoring Pharmaceutical Companies Denied (c)(3) Exemption (Denial 201701022) Continue…
EO Tax Journal 2017-5
1 – Editor’s Notebook
2 – The IRS Leaves A Lump Of Coal For Syndicated Conservation Easements In Notice 2017-10
3 – IRS Cracking Down On Easement Donation Syndications
4 – Fees Received by a Foundation for Technical Assistance Services Will Not Cause the Foundation To Be Treated as Being Engaged in an Unrelated Trade or Business Because the Services Have a Substantial Causal Relationship to the Achievement of the Foundation’s Exempt Purpose (PLR 201701002)
5 – Applicant Formed and Operated to Benefit a Pre-selected Individual Denied (c)(3) Exemption (Denial 201701021) Continue…
EO Tax Journal 2016-251
1 – In the News
2 – Upcoming EO Programs
3 – Grants by PF to POF to Construct a Community Cultural Center Approved by IRS (PLR 201652004) Continue…