Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2018-80

Paul Streckfus, April 23, 2018 at 8:50 am

1 – Message from the Editor

2 – Editor’s Notebook

3 - Recent Law Review Article

4 - Public Authority that Provides Health Care Services Ruled a Political Subdivision as Defined in Regs Section 1.103-1(b) (PLR 201816007)

5 - ABA Tax Section Submits Comments to Notice 2017-73 re Donor Advised Funds Continue…

EO Tax Journal 2018-74

Paul Streckfus, April 13, 2018 at 4:45 am

1 - Editor’s Notebook

2 – IRS Job Openings (Closes Today)

3 - EO Tax Program Notice

4 - Treasury, IRS Announce First Round Of Opportunity Zones Designations For 18 States

5 - Organization Developing, Promoting, and Supporting Open Source Software for Physicians Denied Exemption Based on Private Benefit (Denial 201814010)

- Operation of Two License Bureaus as Primary Activity Results in Denial of (c)(6) Status (Denial 201814011) Continue…

EO Tax Journal 2018-72

Paul Streckfus, April 11, 2018 at 4:47 am

1 – Congress at Work?

2 - Panel Cancellation

3 – Editor’s Notebook

4 - In the News

5 – Applicant Whose Sole Activity Is to Provide an Internet Crowdfunding Platform to Its Clients for a Fee so that They May Fundraise for Charitable Programs Denied (c)(3) Exemption (Denial 201814009) Continue…

EO Tax Journal 2018-59

Paul Streckfus, March 23, 2018 at 4:07 am

1 - Omnibus Spending Bill’s Silence on 1954 Johnson Amendment an Apparent Victory for Nonprofits, Houses of Worship, and Foundations

2 - ALI Program Announcement

3 – Comments of the National Philanthropic Trust on DAFs and Notice 2017-73

4 – Applicant Performance Particular Services (Advertising) for Individual Businesses Denied (c)(6) Exemption (Denial 201811016) Continue…

EO Tax Journal 2018-50

Paul Streckfus, March 12, 2018 at 4:25 am

1 – Editor’s Notebook

2 New Nonprofit Management Master’s Degree Program

3 Thanks Anyway, Uncle Sam: Churches Don’t Need Government Protection from Politics

4 Representatives Delaney and Byrne Introduce the Don’t Tax Higher Education Act

5
Another Homeowners’ Association Denied Exemption (Denial 201810010)

6 Applicant Operating Primarily to Provide a Service to Its Member Umpires by Arranging Employment Opportunities Denied (8)(6) Status Based on Private Benefit (Denial 201810011) Continue…