Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2024-175
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Applicant Operating a Cemetery Denied (c)(3) Status (Denial 202444012)
5 – Georgia CPA Sentenced in Syndicated Conservation Easement Tax Scheme Continue…
EO Tax Journal 2024-170
1 – Editor’s Notebook
2 – Chairman Smith Calls for States to Investigate Nonprofits Engaged in Antisemitic and Illegal Activity, including Supporting Terrorism
3 – Applicant Promoting Physical Fitness Denied (c)(3) Status (PLR 202443019) Continue…
EO Tax Journal 2024-168
1 – Editor’s Notebook
2 – In the News
3 – Commentary on DAFs
4 – Excerpt from October 15, 2024 Letter of American Council on Education to House Ways and Means Committee
5 – IRS Rules that a Taxpayer’s Income Is Excludable from Gross Income under Section 115(1) and It Is an Instrumentality for Purposes of Section 170(c)(1) (PLR 202443007) Continue…
EO Tax Journal 2024-159
1 – Quote of the Week
2 – Editor’s Notebook
3 – In the News
4 – In New Lawsuit, Religious Nonprofit Targets Johnson Amendment in Order to Endorse Political Candidates without Losing Tax-Exempt Status
5 – IRS Approves Extension for an Additional Five Years the Period of Time for Disposing of Taxpayer’s Excess Business Holdings under Section 4943(c)(7) (PLR 202440009)
6 – IRS Approves Proposed Grant as an Unusual Grant under Treasury Reg. Section 1.509(a)-3(c)(4)(Ruling 202440013) Continue…
EO Tax Journal 2024-150
1 – Editor’s Notebook
2 – Applicant Denied (c)(3) Status (Denial 202438017) Continue…