Archive for ‘PLRs, TAMs, and Denial Letters’

EO Tax Journal 2017-225

Paul Streckfus, November 17, 2017 at 4:28 am

1 - The EOTJ Mailbag

2 - Editor’s Notebook

3 – Stump the Editor

4 – 2017 Western Conference on Tax-Exempt Organizations

5 – ‘Taxing The Church’: Can’t Build That Wall Of Separation

6 – NACUBO Opposes a Number of Provisions in House Tax Bill

7 - Homeowners’ Association Maintaining Personally-Owned Residences Denied Exemption as a Social Club under Section 501(c)(7) (Denial 201745013)

Continue…

EO Tax Journal 2017-223

Paul Streckfus, November 15, 2017 at 4:31 am

1 – DC Bar Program Announcement on State and Local Tax Issues for Exempt Organizations

2 – Council on Foundations and National Council of Nonprofits Oppose Proposed Tax Legislation (H.R. 1)

3 - NACUBO Has ‘Serious Concerns’ about H.R. 1

4 – Coalition Seeks Retention of Private Activity Bonds in Tax Legislation

5 – 400 Wealthy Taxpayers Demand Congress Not Cut Their Taxes

6 – Agreement between Foundation and Trustees Will Not Result in Self-Dealing under Section 4941 and Payments Made Thereunder Will Not Constitute Taxable Expenditures under Section 4945 (PLR 201745001) Continue…

EO Tax Journal 2017-222

Paul Streckfus, November 14, 2017 at 4:45 am

1 – The Wit and Wisdom of Lew Taishoff on Tax Court Secrecy

2 TJ Sullivan Finds Problems with Hospital Revocation

3 Hospital’s Exemption Revoked for Allowing an Outsider For-Profit Entity to Have Control over Hospital’s Operations (Revocation 201744019) Continue…

EO Tax Journal 2017-218

Paul Streckfus, November 8, 2017 at 4:28 am

1 – Call for Questions for December 6 Session with Margaret Von Lienen and Meghan Biss

2 – Are Real Charities Losing Out to Institutional Interests?

3 – Commentary on Denial Letter 201744020 by Marv Friedlander, Chief, EO Technical (retired)

4 – Applicant Purchasing a Mobile Home Park, But Not the Mobile Homes, and Maintaining the Common Areas and Providing Related Services Denied (c)(3) Exempt Status (Denial 201744020) Continue…

EO Tax Journal 2017-217

Paul Streckfus, November 7, 2017 at 4:30 am

1 – In the News

2 – Editor’s Notebook

3 Applicant Operating a Pharmacy Denied (c)(3) Status (Denial 201743018)

4 Applicant Holding an Annual Fishing Tournament for Military Service Members Denied (c)(3) Status Since Engaged in Social and Recreational Activity (Denial 201743019) Continue…