Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2020-71
1 – Editor’s Notebook
2 – In the News
3 – Applicant Providing Monetary Support to Members during a Qualified Death in Their Families Denied (c)(7) Status (Denial 202015018)
4 – Applicant Providing Health Insurance and Health Care for a Fee to Members Denied (c)(3) Status (Denial 202015035) Continue…
EO Tax Journal 2020-69
1 – Editor’s Notebook
2 – IRS Signals that Private COVID-19 Disaster Relief Programs Qualify for Tax Benefits
3 – Department of Labor Issues Expanded Guidance regarding Families First Coronavirus Response Act (FFCRA) Including Applicability of FFCRA to Reduced Work Hours; IRS Issues Additional Guidance on FFCRA Payments and Draft Form 7200 to Accelerate the Payment of Refundable FFCRA Payroll Tax Credits
4 – SBA Answers FAQs on Paycheck Protection Program Loans
5 – Restricted Access Results in Denial of Homeowners’ Association under Section 501(c)(4) (Denial 202014018) Continue…
EO Tax Journal 2020-68
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – SBA PPP Loans – More New Guidance!
4 – Applicant Providing Funding for Individual’s Legal Defense Denied (c)(3) Status (Denial 202014015)
5 – Applicant Providing Funding for Individual’s Medical and Burial Expenses Denied (c)(3) Status (Denial 202014016) Continue…
EO Tax Journal 2020-66
1 – Editor’s Notebook
2 – In the News
3 – Churches Are Eligible for the Paycheck Protection Program
4 – Health Groups Seek Automatic Extension of Six Months for Filing Forms 990, 990-T, and 4720 by Hospitals
5 – College Recommends that Proposed Section 4968 Regulations Be Revised to Provide that the Tax Only Applies to an ‘Eligible Educational Institution’
6 – Applicant Organized to Dispense Medical Cannabis to Legally Qualified Patients Denied (c)(3) Status (Denial 202014019) Continue…
EO Tax Journal 2020-64
1 – Editor’s Notebook
2 – Guidance on Employee Retention Credit in CARES Act
3 – Treasury Encourages Businesses Impacted by COVID-19 to Use Employee Retention Credit
4 – New Charitable Deduction in the CARES Act: Budgetary and Distributional Analysis
5 – A Message from IRS Commissioner Chuck Rettig – Rising to the Challenge
6 – Applicant Denied (c)(3) Status Based on Social and Recreational Activities Exceeding Charitable and Educational Activities (Denial 202012013) Continue…