Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2018-80
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
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)
6 - Operation of Two License Bureaus as Primary Activity Results in Denial of (c)(6) Status (Denial 201814011) Continue…
EO Tax Journal 2018-72
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
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
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…