Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-87

Paul Streckfus, May 5, 2020 at 5:18 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 TEGE Exempt Organizations Update Webinar – Registration Open

4 Surviving the Pandemic: Using Endowment and Restricted Charitable Funds in the COVID-19 Crisis

5 – In the News

6 – Congressional Investigations: A Month In, Congress Signals Close Scrutiny of CARES Act and Paycheck Protection Program

7 – IRS Rules Services to Members Precludes (c)(6) Status (Denial 202018008) Continue…

EO Tax Journal 2020-85

Paul Streckfus, May 1, 2020 at 5:18 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 NASCO Releases Annual Report on State Enforcement and Regulation

4 Form 1023 Paper Submission Transition Period Expired April 30

5 Breaking News: Nonprofits Are Not Eligible for the Main Street Lending Program

6 Independent Sector Asks Congress to Act

7 – NCN: DOL Issues Breathtakingly Cruel Guidance Inflicting Billions in Immediate Costs onto Charitable Organizations Struggling to Serve Their Communities

8 – SBA, Treasury to Evaluate Borrowers’ Eligibility for PPP Loans Amidst Criticism of Large Companies Obtaining Funds

9 – Applicant’s Social and Recreational Activities Result in Denial of (c)(3) Status (Denial 202015019)

10 Applicant’s Extensive Agricultural Activities Result in Denial of (c)(3) Status (Denial 202015027) Continue…

EO Tax Journal 2020-84

Paul Streckfus, April 30, 2020 at 5:36 am

1 – Editor’s Notebook

2 – Applicant Promoting the Exhibition, Breeding, and Training of Purebred Dogs Denied (c)(3) Exempt Status (Denial 202016023)

3 Second Circuit: Nothing ‘Scientific’ about Dog Shows to Merit (c)(3) Exempt Status (American Kennel Club v. Hoey)

4 – Tax Court: Nothing ‘Educational’ about Dog Shows to Merit (c)(3) Exempt Status (Ann Arbor Dog Training Club v. Commissioner)

5 – IRS: Dog Clubs May Be (c)(7)s, But Not (c)(3)s (Rev. Rul. 71-421) Continue…

EO Tax Journal 2020-83

Paul Streckfus, April 29, 2020 at 5:35 am

1 TEGE EO Council Seeking Volunteers for 512(a)(6) Comment Process

2 – In the News

3 – IRS Issues New Proposed UBIT ‘Silo’ Regulations for Nonprofits

4 – DOJ Alerts 11th Circuit of 6th Circuit’s Decision in Hoffman Properties

5 – Applicant Promoting the Interests of Franchise Owners Denied (c)(6) Status (Denial 202017028) Continue…

EO Tax Journal 2020-82

Paul Streckfus, April 28, 2020 at 5:22 am

1 – Editor’s Notebook

2 – In the News

3 – Meeting Guidance from New York Charities Bureau

4 Applicant Operating a Cemetery for the Benefit of Members Denied (c)(3) Status (Denial 202016020)

5 Applicant Providing Death Benefits to Pre-Selected Individuals and Their Families Denied (c)(3) Status (Denial 202017030) Continue…