Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2021-14

Paul Streckfus, January 21, 2021 at 5:22 am

1 – Editor’s Notebook

2 – In the News

3 – Latest Call for Charity Reform

4 – Senator Whitehouse Wants IRS investigation of Turning Point USA for Hosting ‘Superspreader’ Events

5 – IRS Rules Association’s Income Is Excludable from Gross Income under Section 115(1) (PLR 202102003)

6 – Extension of Relief for Qualified Opportunity Funds and Investors Affected by Ongoing Coronavirus Disease 2019 Pandemic (Notice 2021-10) Continue…

EO Tax Journal 2021-12

Paul Streckfus, January 19, 2021 at 5:45 am

1 – Editor’s Notebook

2 Project Veritas and Illegality

3 – TEGE EO Council Announces March EO Update

4 – Association of Plaza Owners that Maintains Plaza for Dues-Paying Members Denied (c)(6) Status (Denial 202052040) Continue…

EO Tax Journal 2021-11

Paul Streckfus, January 18, 2021 at 5:40 am

1 – Editor’s Notebook

2 – The EOTJ Mailbag

3 New York’s AG: NRA’s Financial Status Finally Matches Moral Status: Bankrupt

4 – Senator Wyden Urges IRS to Investigate EOs Involved in Capitol Insurrection

5 – IRS Rules Foundation’s Proposed Receipt from Donors or Donors’ Estate of Nonvoting Units in LLC or Distributions from LLC Will Not Constitute an Act of Direct or Indirect Self-Dealing under Section 4941 and Will Not Subject Foundation to Section 4943 (PLR 202101002) Continue…

EO Tax Journal 2021-7

Paul Streckfus, January 12, 2021 at 5:47 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Article of Interest

4 – IRS Sends Taxpayer First Act Report to Congress

5 – IRS Rules Applicant Conducting Annual Festival ‘Best Qualified under Section 501(c)(4) rather than Section 501(c)(3)’ (Denial 202047014) Continue…

EO Tax Journal 2021-6

Paul Streckfus, January 11, 2021 at 5:43 am

1 – The EOTJ Mailbag

2 – Donor Disclosure to States Probably Doomed in Supreme Court

3 – Editor’s Notebook

4 – Applicant Providing Medicine for Use in ‘Assisted Suicide’ Denied (c)(3) Status (Denial 202101007) Continue…