Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-81

Paul Streckfus, April 27, 2020 at 5:36 am

1 – Editor’s Notebook

2 – Commentary and Analysis of Proposed Section 512(a)(6) Regulations

A – Remarks of Alexander Reid and Chelsea Rubin, Morgan, Lewis & Bockius, Washington

B – Remarks of Rob Wexler, Adler & Colvin, San Francisco

C – Analysis Prepared by Steptoe & Johnson, Washington

3 – Form 1023 ‘Effective Date’ Instructions in Error

4 – Private Foundation’s Transfers to New Foundations Approved by IRS (PLR 202017026) Continue…

EO Tax Journal 2020-79

Paul Streckfus, April 23, 2020 at 5:33 am

1 – Editor’s Notebook

2 – Harvard in the News

3 – MCLE Announces 2020 Nonprofit Law Conference (Live Webcast)

4 Applicant Paying an Individual and His Family for Medical Expenses Related to the Individual’s Cancer Treatment Denied (c)(3) Status (Denial 202016024) Continue…

EO Tax Journal 2020-78

Paul Streckfus, April 22, 2020 at 5:41 am

1 – Clarification

2 In the News

3 Schumer Urges Federal Reserve To Open Main Street Lending Program Up To Nonprofits

4 For Some Churches, SBA’s Paycheck Protection Program Is Better Than Bingo

5 – Applicant Operating in a Commercial Manner Denied (c)(3) Exempt Status (Denial 202016028) Continue…

EO Tax Journal 2020-76

Paul Streckfus, April 20, 2020 at 5:40 am

1 – Editor’s Notebook

2 – Former Grassley Tax Aide Dean Zerbe Interviewed about Nonprofit Sector

3 We’re Seeing a Small Increase in EO Denial Letters

4 – Applicant
Serving a Segment of a Line of Business Denied Section 501(c)(6) Status (Denial 202013016)

5 Applicant Whose Primary Purpose Is to Increase Customers for Local Businesses Denied (c)(3) Status But Retains (c)(6) Status (Denial 202015017) Continue…

EO Tax Journal 2020-75

Paul Streckfus, April 17, 2020 at 5:43 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – In the News

4 Nonprofit Grocery Store Denied (c)(3) Status (Denial 202015021)

5 Nineteen Republican Senators Advocate for SBA Loans to Faith-Based Entities Continue…