Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2024-137

Paul Streckfus, August 30, 2024 at 5:19 am

1 – Upcoming Program

2 – In the News

3 – Editor’s Notebook

4 – Scholarship Procedures Approved under Section 4945 (Ruling Letter 202434017) Continue…

EO Tax Journal 2024-136

Paul Streckfus, August 29, 2024 at 5:40 am

1 – In Memoriam

2 – In the News

3 – Article of Interest

4 – Editor’s Notebook

5 – Condominium Association Denied (c)(4) Status (Denial 202434013) Continue…

EO Tax Journal 2024-131

Paul Streckfus, August 20, 2024 at 5:26 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – In the News

4 – ABA EO Committee to Meet Virtually

5 – IRS Approves Acceleration of Charitable Split-interest Lead Trust’s Last Two Annuity Payments (PLR 202432004) Continue…

EO Tax Journal 2024-130

Paul Streckfus, August 19, 2024 at 5:24 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 Foundation and DAF Payout Reform Would Unlock $339 Billion for Working Charities over the Next Three Years

4 EO Must Apply a Reasonable, Good Faith Interpretation of the Section 52 Controlled Group Rules in Determining ERC Eligibility (CCA 202430007) Continue…

EO Tax Journal 2024-128

Paul Streckfus, August 15, 2024 at 5:41 am

1 – Editor’s Notebook

2 – AAUW Releases Statement on Do No Harm Settlement

3 – Private Foundation’s Set-Aside Request Approved by IRS (LTR 202432022)

4 – IRS Encourages Organizations Planning to Claim Elective Pay to Complete Pre-filing Registration Now for 2023 Tax Year (IR-2024-210) Continue…