Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2020-87
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
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
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
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
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…