Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2019-177
1 – In the News
2 – Report Questions Operations of Wellspring Philanthropic Fund
3 – IRS Rules Foundation Will Be Treated as a Single Entity, and Corporation Will Be Treated as a Component Part of Foundation (PLR 201936002) Continue…
EO Tax Journal 2019-176
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Applicant Denied (c)(3) Status Based on Member Benefit (Denial 201936010) Continue…
EO Tax Journal 2019-171
1 – In the News
2 – Charitable Remainder Unitrust that Sought (c)(3) Status Denied (Denial 201935013) Continue…
EO Tax Journal 2019-167
1 – The EOTJ Mailbag
2 – EO Program of Interest
3 – In the News
4 – IRS Denies Applicant Operating a Coffeehouse in a Commercial Manner (Denial 201934008) Continue…
EO Tax Journal 2019-163
1 – Editor’s Notebook
2 – Article of Interest
3 – Applicant Whose Activities Consist of Operating a Homeowners’ Association for Members Denied (c)(3) Status (Denial 201933013)
4 – Condominium Association Denied (c)(4) Status Based on Rev. Rul. 74-17 (Denial 201933015) Continue…