Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2019-41

Paul Streckfus, February 28, 2019 at 5:45 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – In the News

4 – Grant from a Private Foundation to a Supporting Organization to Support a Global Religion Journalism Project Will Constitute a Qualifying Distribution under § 4942(g)(1)(A) and Will Not Be a Taxable Expenditure under §§ 4945(d)(4) or (5) (PLR 201851003)

5 – Illinois Court Denies Property Tax Exemption to Hospice Care Center (Midwest Palliative Hospice and Care Center v. Beard) Continue…

Current News and Developments, Editor's Notebook, Focus on Courts, PLRs, TAMs, and Denial Letters, The EOTJ Mailbag

EO Tax Journal 2019-40

Paul Streckfus, February 27, 2019 at 4:26 am

1 – The EOTJ Mailbag

2 – Editor’s Notebook

3 – California Legislators May Attempt to Require Minimum Annual Distributions from DAFs

4 – Ellen Aprill On Liberal Suppression: Viewing Section 501(c)(3)’s Speech Restrictions In Their Tax Context

5 – IRS Rules Tax-Exempt Religious Residential Community Is a Religious Order per Rev. Proc. 91-20 and Its Members’ Subsistence Payments Are Not Wages Nor Subject to FICA and FUTA Tax (PLR 201904008) Continue…

Current News and Developments, Editor's Notebook, PLRs, TAMs, and Denial Letters, State Tax Developments, The EOTJ Mailbag

EO Tax Journal 2019-39

Paul Streckfus, February 26, 2019 at 5:39 am

1 – Editor’s Notebook

2 – Senator Grassley Seeks Answers from IRS re Nonprofit Hospitals

3 – The Curious Case of the ‘Parking Tax’ and the Ruby Slippers

4 – Professional Corporation Engaged in Practice of Medicine Denied (c)(3) Status (Denial 201904016) Continue…

Current News and Developments, Editor's Notebook, Focus on Congress, Focus on IRS and Treasury, PLRs, TAMs, and Denial Letters

EO Tax Journal 2019-31

Paul Streckfus, February 14, 2019 at 5:30 am

1 – Editor’s Notebook

2 – Outline for ‘Accounting for Lawyers (Not!)’

3 – Organization Engaged in Gymnastics Instruction Denied (c)(3) Status Based on Inurement and Private Benefit (Revocation 201902032) Continue…

Editor's Notebook, PLRs, TAMs, and Denial Letters, Transcripts (ABA EO Committee)

EO Tax Journal 2019-26

Paul Streckfus, February 7, 2019 at 5:06 am

1 – Editor’s Notebook

2 – Association Engaged in Social and Educational Activities Denied (c)(3) Status (Denial 201852020)

3 – Extension of Time Granted to Make Election under § 168(h)(6)(F)(ii) Not To Be Treated as a Tax-Exempt Controlled Entity (PLR 201901004)

4 – USOC’s Response to Grassley’s Letter of January 22, 2019 Continue…

Editor's Notebook, Focus on Congress, PLRs, TAMs, and Denial Letters

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