Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2017-164
1 – Editor’s Notebook
2 – Business Networking Referral Group Denied (c)(6) Status Based on Performance of Particular Service to Members with Intent of Growing Their Businesses (Denial 201733016) Continue…
EO Tax Journal 2017-163
1 – Editor’s Notebook
2 – Article Recommends Ending ‘Coddling Private Institutions of Higher Education’
3 – IRS Denies (c)(3) Applicant Whose Consulting Activities Mirror an Ordinary Commercial Enterprise, Citing Rev. Rul. 72-369 (Denial 201733015) Continue…
EO Tax Journal 2017-160
1 – The EOTJ Mailbag
2 – Editor’s Notebook
3 – In the News
4 – Organization Revoked for Making False Representations and for Allowing Inurement of Earnings to Treasurer and Other Fiduciary Failures (Revocation 201732032) Continue…
EO Tax Journal 2017-159
1 – Tax Court Holds that Because Country Club Did Not Intend to Profit from Its Nonmember Sales, It May Not Offset Its Investment Income with Losses Relating to These Sales (Losantiville Country Club v. Commissioner)
2 – Exemption of Organization Providing Food Services to the Public for a Fee Revoked (Revocation 201732030) Continue…
EO Tax Journal 2017-158
1 – Never Say Die
2 – American Health Lawyers Association Program Announcement
3 – Nonprofit Explorer Update: Full Text of 1.9 Million Form 990 Records
4 – Exemption of Organization Formed by Artists to Sell Their Artwork at Annual Event Revoked (Revocation 201732031) Continue…