Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2021-14
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
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
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
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
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…