Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2024-55

Paul Streckfus, April 8, 2024 at 5:29 am

1 – Editor’s Notebook

2 – Applicant Denied (c)(3) Status Based on Benefits to Student Athletes (Denial 202414007) Continue…

EO Tax Journal 2024-51

Paul Streckfus, April 1, 2024 at 5:22 am

1 – Editor’s Notebook

2 – ABA’s EO Committee to Meet May 3 in Washington

3 Taxpayer’s Income from Underwriting Reinsurance Policies for Authority Is Excludable from Gross Income under § 115(1) (PLR 202413009) Continue…

EO Tax Journal 2024-29

Paul Streckfus, February 20, 2024 at 5:36 am

1 – Editor’s Notebook

2 – IRS Approves Private Foundation Scholarship Program (Letter 202407006)

3 – Comments of the Philanthropy Roundtable on the Proposed Section 4966 DAF Regulations

4 – Comments of the Council on Foundations on the Proposed Section 4966 DAF Regulations Continue…

EO Tax Journal 2024-25

Paul Streckfus, February 13, 2024 at 5:26 am

1 – In the News

2 – Editor’s Notebook

3 – Comments of SIFMA on Section 4966 Proposed DAF Regulations

4 – IRS Rules Trust’s Income Excludable from Gross Income under Code Section 115(2) (PLR 202405002) Continue…

EO Tax Journal 2024-21

Paul Streckfus, February 6, 2024 at 5:28 am

1 – Second Quote of the Week

2 – In the News

3 – Editor’s Notebook

4 – Applicant Denied (c)(3) Status Because Open-Source Software Does Not Further a Charitable Purpose Continue…