Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2017-238
1 – Editor’s Notebook
2 – IRS Revokes (c)(3) Status of Organization Whose Primary Activity Is the Provision of Funds to Defray or Pay the Funeral Costs of Its Members (Revocation 201748011) Continue…
EO Tax Journal 2017-237
1 – Editor’s Notebook
2 – A Better Man Than Me
3 – Litigation Updates
4 – Mayo Clinic Takes on IRS over Status as a School
5 – Applicant Denied (c)(3) Status Based on Private Benefit to Members (Denial 201748010) Continue…
EO Tax Journal 2017-231
1 - The EOTJ Mailbag
2 – Amending the Johnson Amendment in the Age of Cheap Speech (Ellen Aprill)
3 – Latest EO Snapshot Posted by IRS (IRC Section 514)
4 – Applicant Operating a Farmers’ Market Denied (c)(3) Status Based on Benefit to Vendors(Denial 201747009) Continue…
EO Tax Journal 2017-230
1 – On Tap Next Week: EO Division Director Margaret Von Lienen
2 – In the News
3 – Unanimous Tax Court Concludes Facade Easement Contribution Was Not a Qualified Conservation Contribution under Section 170(h) (Palmolive v. Commissioner)
4 – Applicant Formed for Benefit of Owners of a Particular Franchise Business Denied (c)(6) Status (Denial 201746028) Continue…
EO Tax Journal 2017-228
1 - Editor’s Note
2 – In the News
3 – Current & Quotable (Lois Lerner and Holly Paz Ask Court to Seal Their Deposition Transcripts)
4 – Applicant Engaged in Repair and Sale of Commercial Egg Graders Denied (c)(5) Status (Denial 201746027) Continue…