Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2024-130
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – Foundation and DAF Payout Reform Would Unlock $339 Billion for Working Charities over the Next Three Years
4 – EO Must Apply a Reasonable, Good Faith Interpretation of the Section 52 Controlled Group Rules in Determining ERC Eligibility (CCA 202430007) Continue…
EO Tax Journal 2024-128
1 – Editor’s Notebook
2 – AAUW Releases Statement on Do No Harm Settlement
3 – Private Foundation’s Set-Aside Request Approved by IRS (LTR 202432022)
4 – IRS Encourages Organizations Planning to Claim Elective Pay to Complete Pre-filing Registration Now for 2023 Tax Year (IR-2024-210) Continue…
EO Tax Journal 2024-126
1 – Editor’s Notebook
2 – In the News
3 – DEI Update: State Attorney Generals Battle It Out
4 – Applicant Compensating Student Athletes Denied (c)(3) Status Based on Serving Private Interests (Denial 202432020) Continue…
EO Tax Journal 2024-112
1 – Quote of the Week
2 – In the News
3 – NACUBO Urge House Members to Withdraw H.R. 8913 and H.R. 8914
4 – Editor’s Notebook
5 – Applicant Facilitating Name, Image, and Likeness (NIL) Payments to High School or College Athletes Denied (c)(3) Status (Denial 202428008) Continue…
EO Tax Journal 2024-106
1 – Editor’s Notebook
2 – The EOTJ Mailbag
3 – IRS Grants an Extension of Additional Five Years under Section 4943(c)(7) for Disposing of Certain Excess Business Holdings (PLR 202426013) Continue…