Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2017-188
1 – In the News
2 – Article of Interest
3 – Applicant Denied for Failure to Supply Supporting Documentation to Establish Its Right to (c)(3) Status (Denial 201738012) Continue…
EO Tax Journal 2017-185
1 – New Date for Gulf Coast Area TE/GE Council EO Update Program
2 – In the News
3 – FY 2018 Appropriations Bill and the IRS
4 – Applicant Negotiating Contracts, Salaries and Benefits for Its Members Denied (c)(4) Status Since Not Promoting Social Welfare; Also Not a Local Association of Employees (Denial 201736026)
5 – Applicant Denied (c)(3) Status, Since a Substantial Portion of Its Activities Consists of Providing Death, Catastrophic Illness or Injury Benefits to Members (Denial 201736025) Continue…
EO Tax Journal 2017-184
1 – The EOTJ Mailbag
2 – In the News
3 – Upcoming Program
4 – Form 1023-EZ Applicant Denied (c)(3) Status Because Its Primary Activity Is Conducting an Annual Car Show for Its Members and the Public (Denial 201736024) Continue…
EO Tax Journal 2017-183
1 – The EOTJ Mailbag
2 – Senator Chuck Grassley: Some Tax-Exempt Hospitals Are Lax at Providing Charity Care and Accountability
3 – Applicant Denied Due to Lack of Control and Discretion as to Use of Its Funds for Section 501(c)(3) Purposes (Denial 201737013)
4 – Applicant Providing Particular Services to Its Members through Operation of Multiple Listing Service Denied (c)(6) Status (Denial 201736028) Continue…
EO Tax Journal 2017-182
1 – The EOTJ Mailbag
2 – IRS Concludes that a Foreign Foundation Will Own No More Than 20 percent of the Voting Stock of a Foreign Business under Section 4943, and Therefore Foundation Will Not Have Excess Business Holdings Solely as a Result of Making and Holding Its Investment in the Foreign Business (PLR 201737003) Continue…