Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2019-48

Paul Streckfus, March 11, 2019 at 5:36 am

1 – The EOTJ Mailbag

2 – Current & Quotable

3 – Request that Grant Be Classified as an Unusual Grant under Sections 1.170A-9(f)(6)(ii) and 1.509(a)-3(c)(4) Denied (PLR 201850023)

4 – Social Club’s Exemption Revoked (Revocation 201906009)

5 – Five Democratic Senators Urge IRS Efforts Against Money Laundering and Financial Crimes Continue…

EO Tax Journal 2019-46

Paul Streckfus, March 7, 2019 at 5:21 am

1 – The EOTJ Mailbag

2 In the News

3 – TE/GE Looking for a Few Good Men and Women

4 – ALI Program: Maximizing Nonprofit Impact: 501(c)(3) and 501(c)(4) Affiliations

5 Religious Leaders Seek Repeal of Section 512(a)(7)

6 Organization Revoked for Failure to Substantiate Any Exempt Activities (Revocation 201905008) Continue…

EO Tax Journal 2019-45

Paul Streckfus, March 6, 2019 at 5:38 am

1 – Editor’s Notebook

2 – Cert Denied in Case Involving New Jersey Not Allowing Grants to Preserve Religious Buildings (Morris County Board of Chosen Freeholders)

3 – Applicant Held Not Exempt under Section 501(c)(5) as an Agricultural Organization (Denial 201905005) Continue…

EO Tax Journal 2019-44

Paul Streckfus, March 5, 2019 at 5:49 am

1 – The EOTJ Mailbag

2 – Webinar: Tax Reform Impact on Employee Benefits of Tax-Exempt Organizations

3 – Article: This Is Our House! – The Tax Man Comes to College Sports

4 – Serving the Private Interests of Its Members Results in Denial of (c)(3) Status (Denial 201904015) Continue…

EO Tax Journal 2019-41

Paul Streckfus, February 28, 2019 at 5:45 am

1 The EOTJ Mailbag

2 – Editor’s Notebook

3 – In the News

4 Grant from a Private Foundation to a Supporting Organization to Support a Global Religion Journalism Project Will Constitute a Qualifying Distribution under § 4942(g)(1)(A) and Will Not Be a Taxable Expenditure under §§ 4945(d)(4) or (5) (PLR 201851003)

5 Illinois Court Denies Property Tax Exemption to Hospice Care Center (Midwest Palliative Hospice and Care Center v. Beard) Continue…