Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2021-5

Paul Streckfus, January 8, 2021 at 5:46 am

1 – The EOTJ Mailbag

2 – In the News

3 – Editor’s Notebook

4 – Applicant Operated in a Commercial Manner and Benefiting Private Interests Denied (c)(3) Status (Denial 202053020) Continue…

EO Tax Journal 2021-4

Paul Streckfus, January 7, 2021 at 5:24 am

1 Grassley: America Must Be Better Than This

2 – The EOTJ Mailbag

3 – Editor’s Notebook

4 – Upcoming EO Programs

5 Georgetown Law Class on Exempt Organizations Open to EO Practitioners at No Charge

6 Eligible Paycheck Protection Program Expenses Now Deductible

7 AG Racine Sues Public Media Lab and Manifold Productions for Funneling Over $4 Million in Nonprofit Funds to Michael Pack

8 – Applicant Providing Fee-Paying Members with Airline Tickets Denied (c)(3) Status (Denial 202052022) Continue…

EO Tax Journal 2021-3

Paul Streckfus, January 6, 2021 at 5:13 am

1 – Go, Cleta, Go

2 – Editor’s Notebook

3 – TE/GE Releases Latest Compliance Program Information

4 – IRS Revises Form 1024-A, Application for Section 501(c)(4) Tax-Exempt Status, as Part of Ongoing Efforts to Improve Service (IR-2021-02)

5 Rev. Proc. 2021-8 (Form 1024-A)

6 – Homeowners’ Association Denied (c)(4) Status (Denial 202047015) Continue…

EO Tax Journal 2021-2

Paul Streckfus, January 5, 2021 at 5:42 am

1 – Editor’s Notebook

2 – IRS Release Annual Revenue Procedures

3 – Recent Denial Letter Highlights Illegality and Contrary to Public Policy as Bases for Denial of Exempt Status

4 – Religious Organization Whose Practices Include Use of Illegal Substances Denied (c)(3) Status (Denial 202053019) Continue…

EO Tax Journal 2021-1

Paul Streckfus, January 4, 2021 at 5:44 am

1 – Editor’s Notebook

2 – Time to Ask More from e-Postcard Filers

3 – Commentary on and Excerpts from Latest TIGTA Report on TEGE Operations

4 Applicant Maintaining Private Road for Property Owners Denied (c)(3) Status (Denial 202052034) Continue…