Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2024-137
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
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
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
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
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…