Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2020-11

Paul Streckfus, January 17, 2020 at 5:05 am

1 – Opportunity Zones in the News

2 – Ellen Aprill Looks at Section 4941 in Recent Article

3 Attorney General James Announces Settlement with PayPal Charitable Giving Fund, Inc. to Ensure Transparency in Charitable Donations

4 – Groups Seek FEC Commissioners Who Will Enforce Election Laws

5 – Campaign Legal Center Wary of ‘Dysfunctional’ FEC Commissioners

6 Organization that Engaged in Multiple and Repeated Private Benefit and Inurement Transactions under Section 4958 Had Its Exemption Revoked (Revocation 202001023) Continue…

EO Tax Journal 2020-7

Paul Streckfus, January 13, 2020 at 5:32 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 Wyden Statement on IRS Failure to Oversee Politically-Active Nonprofits

4 – EO Committee to Meet January 31 in Florida

5 IRS Holds that e Game of Standard Flash Does Not Qualify as a Bingo Game within the Meaning of Section 513(f) (TAM 202002010) Continue…

EO Tax Journal 2020-6

Paul Streckfus, January 10, 2020 at 5:18 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – Representatives Neal and Lewis Call on IRS to Issue Refund Guidance to Tax-Exempt Organizations Penalized by Harmful GOP Tax Law

4 Annual Inflation and Mileage Update 2020

5 – IRS Issues Standard Mileage Rates for 2020

6 – Applicant Providing Particular Services to Members Denied (c)(6) Status (Denial 201944014) Continue…

EO Tax Journal 2020-3

Paul Streckfus, January 7, 2020 at 5:33 am

1 – The EOTJ Mailbag

2 – Attorneys Seek Selection of Commissioners of the FEC

3 – Applicant that Distributes Its Income to a Non-Exempt Foreign Organization Denied Section 501(c)(2) Status (Denial 202001027)

4 Motorcyclists Having Fun Not Enough for Continuing (c)(3) Status (Revocation 202001018) Continue…

EO Tax Journal 2019-251

Paul Streckfus, December 30, 2019 at 5:43 am

1 $100 Billion In Mormon Till Does Not Merit IRS Attention

2 – Applicant Denied Section 501(c)(8) Status Because Not Operating under the Lodge System Nor Having Activities that Accomplish Fraternal Purposes (Denial 201951012)

3 – IRS Rules that Prospective Grant an Unusual Grant per Treas. Reg. Section 1.509(a)-3(c)(4) (PLR 201952009) Continue…