Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2020-108
1 – The EOTJ Mailbag
2 – Upcoming EO Tax Program
3 – In the News
4 – Editor’s Notebook
5 – Applicant Providing Financial Assistance to Members Denied (c)(3) Status (Denial 202021021)
6 – Applicant’s Farmers’ Market Results in Substantial Private Benefit to Vendors, Resulting in (c)(3) Denial (Denial 202021025) Continue…
EO Tax Journal 2020-107
1 – Editor’s Notebook
2 – Article of Interest
3 – Syndicated Conservation Easements – An Industry Based on Nonsense
4 – Still No Dog Lovers at the IRS (Denial 202022007) Continue…
EO Tax Journal 2020-105
1 – Editor’s Notebook
2 – Recent Article of Interest
3 – IRS Issues Final Regulations on Nonprofit Donor Disclosure on Form 990 Schedule B; States Likely to Tax Action
4 – Applicant Whose Primary Activity Is Making Political Expenditures in Support or in Opposition of Candidates Running for Elected Office Denied (c)(4) Status (Denial 202022009)
EO Tax Journal 2020-103
1 – Editor’s Notebook
2 – In the News
3 – Updated FAQs on Employee Retention Credit and PPP Repayments
4 – Homeowners’ Association Maintaining Common Areas Denied (c)(3) Status (Denial 202015026)
5 – Condominium Association Denied (c)(4) Status, Based on Rev. Rul. 74-17 (Denial 202015028)
6 – Condominium Association for a Medical Office Building Denied (c)(4) Status (Denial 202021024) Continue…
EO Tax Journal 2020-101
1 – Editor’s Notebook
2 – In the News
3 – Former Taxpayer Advocate Nina Olson Addressed Continuing Problems with the Form 1023-EZ
4 – Trustee’s Distribution of Remaining Trust Principal to Remainder Beneficiaries Will Not Constitute an Act of Self-Dealing under Section 4941 (PLR 202021001) Continue…