Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-21

Paul Streckfus, February 3, 2020 at 5:27 am

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

Paul Streckfus, January 30, 2020 at 5:44 am

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

Paul Streckfus, January 29, 2020 at 5:57 am

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

Paul Streckfus, January 28, 2020 at 5:26 am

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

Paul Streckfus, January 27, 2020 at 5:22 am

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…