Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2020-21
1 – Editor’s Notebook
2 – IRS Revises Form 1023 for Applying for Tax-Exempt Status; New Electronic Filing Available to Help Charities (IR-2020-25)
3 – New Form 1023 Procedures Described (Rev. Proc. 2020-8)
4 – IRS Rules Operation of PAC by a Subsidiary and Provision of Services Will Constitute Participation in a Political Campaign by Taxpayer under Section 501(c)(3) (PLR 202005020) Continue…
EO Tax Journal 2020-19
1 – Upcoming EO Programs
2 - In the News
3 – IRS Outlines New Tax Law Effect on Tax-Exempt Organizations
4 – Grassley, Wyden Continue Pressing Syndicated Conservation Easement Promoter
5 – Recent Legislation Provides Additional Tax Relief to Hurricane Victims
6 – Applicant Whose Primary Activity Is Planning and Hosting Fine Dining Social Events for Members Denied (c)(3) Status (Denial 202004015) Continue…
EO Tax Journal 2020-18
1 – In the News
2 – Recent Article of Interest
3 – 1969 Tax Act Blessed DAFs – and Now the Chickens Have Come Home to Roost
4 – Center for Responsive Politics’ Report Includes Focus on Dark Money and the IRS
5 – Applicant Engaged in Operation of an Automobile Repair and Service Shop Denied (c)(3) Status (Denial 202004011) Continue…
EO Tax Journal 2020-17
1 – The EOTJ Mailbag
2 – In the News
3 – Editor’s Notebook
4 – Redesigned IRS e-News Subscriptions
5 – Applicant Providing Facility for a Fee and Serving Private Interests Denied (c)(3) Status (Denial 202004012) Continue…
EO Tax Journal 2020-16
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Refunds for Nonprofit Parking Tax Not Simple under New IRS Guidance
4 – Multiple and Repeated Instances of Inurement Mandate Organization’s Revocation (Revocation 202001022)
5 – Comments of Church Alliance on Proposed Section 6033 Regs Continue…