Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-252

Paul Streckfus, December 30, 2020 at 5:36 am

1 – The EOTJ Mailbag

2 – Congratulations to EO Award Winners

3 FFRF Seeks IRS Investigation of Alleged Politicking by Liberty University

4 Community Group Providing Business Networking Opportunities Benefiting Members Denied (c)(3) Status (Denial 202047012) Continue…

EO Tax Journal 2020-248

Paul Streckfus, December 23, 2020 at 5:47 am

1 – Editor’s Notebook

2 – KPMG’s Summary of EO Tax Provisions

3 EO Excerpts from House Committees’ Summaries of Economic Relief Bill

4 Atlanta Tax Professionals Plead Guilty to Promoting Syndicated Conservation Easement Tax Scheme Involving More Than $1.2 Billion in Fraudulent Charitable Deductions

5 – Another Farmers’ Market Denied (c)(3) Status (Denial 202047013) Continue…

EO Tax Journal 2020-247

Paul Streckfus, December 22, 2020 at 5:42 am

1 – Editor’s Notebook

2 – Americans United’s Agenda to Restore Religious Freedom: Enforce the Johnson Amendment

3 – NACUBO Seeks Extension of Form 990 and 990-T Filing Deadlines

4 Practitioners’ Observations on New Electronic Form 1023

5 LLC, a Tax-Exempt Controlled Entity, Granted an Extension of Time to Make an Election to Not Be Treated as a Tax-Exempt Entity under Section 168(h)(6)(F)(ii) (PLRs 202051001 and 202051002) Continue…

EO Tax Journal 2020-243

Paul Streckfus, December 16, 2020 at 5:09 am

1 – In the News

2 – The Philanthropy Roundtable’s Response to Proposal to Impose Restrictions on PFs and DAFs

3 Editor’s Notebook

4 – IRS’s Janine Cook’s Responses to EO Council Questions

5 Applicant Providing Particular Services to Members Denied (c)(6) Status (Denial 202050016) Continue…

EO Tax Journal 2020-242

Paul Streckfus, December 15, 2020 at 5:26 am

1 – In the News

2 – IRS’s Janine Cook on COVID Relief Developments

3 COVID-19-Related Employee Retention Credits: Interaction with Other Credit and Relief Provisions FAQs

4 – IRS Rules Investment Income Earned by Trust Is Excluded from Its Gross Income under Section 115 (PLR 202050003) Continue…