Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2020-81
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
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
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
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
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…