Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2018-235

Paul Streckfus, December 4, 2018 at 5:05 am

1 – Program Postponement

2 – The EOTJ Mailbag (DAF Debate)

3 – NAFCU Seeks Grandfathering of Nonprofit Executive Compensation Retirement Plans

4 – Contributed Shares of Stock of Corporation Indirectly Contributed by Taxpayers to Private Foundation Constitute ‘Qualified Appreciated Stock’ within the Meaning of § 170(e)(5)(B) of the Code (PLR 201848005) Continue…

EO Tax Journal 2018-232

Paul Streckfus, November 29, 2018 at 4:57 am

1 – Two EO Provisions in New House Tax Bill

2 – Two Senators Call for Delay in Implementing Sections 512(a)(6) and 512(a)(7)

3 – In the News – (c)(4)s in the Spotlight

4 – Land Trust Alliance Urges Passage of the Charitable Conservation Easement Program Integrity Act.

5 – Applicant Maintaining a Family Cemetery Denied (c)(3) Status (Denial 201847011) Continue…

EO Tax Journal 2018-231

Paul Streckfus, November 28, 2018 at 5:03 am

1 – Editor’s Notebook

2 National Council of Nonprofits Makes Recommendations to Grassley and Neal

3 National Philanthropic Trust Releases Its 2018 DAF Report

4 Church Seeks to Intervene in Lawsuit over IRS Tax Exemption

5 Applicant Conducting Annual Fishing Tournament Denied (c)(3) Status (Denial 201847010) Continue…

EO Tax Journal 2018-230

Paul Streckfus, November 27, 2018 at 5:02 am

1 – The EOTJ Mailbag

2 – In the News

3 – Article of Interest

4 – Section 501(c)(4) Organization Held To Be a Political Party under Section 271

5 – Fifteen AGs File Brief Opposing Appointment of Matthew Whitaker as Acting Attorney General Continue…

EO Tax Journal 2018-221

Paul Streckfus, November 12, 2018 at 5:16 am

1 – Editor’s Notebook

2 IRS Penalizes Plan Of Minister To Donate House To Ministry While Continuing To Live There (Presley v. Commissioner)

3 Freedom From Religion Foundation Reports Church Politicking to IRS

4 Association of Football Refs Denied (c)(7) Status for Exceeding Allowable Levels of Non-Member Income and for Not Being Operated Exclusively for Pleasure and Recreation of Members (Denial 201845030) Continue…