Archive for ‘PLRs, TAMs, and Denial Letters’
EO Tax Journal 2017-152
1 – Editor’s Notebook
2 – Despite IRS Challenge, Prairie Meadows’ Grants Continue
3 – Exemption Revoked of Hospital Organization that Failed to Meet CHNA Requirements of Section 501(r) (Revocation 201731014) Continue…
EO Tax Journal 2017-151
1 – Editor’s Notebook
2 – Pseudo-Philanthropy on the Rise?
3 - Applicant Proposing to Provide Transitional Housing Fails to Describe Its Planned Activities in Sufficient Detail, Also Evidence of Inurement and Private Benefit (Denial 201729023) Continue…
EO Tax Journal 2017-150
1 – The EOTJ Mailbag
2 – Comings and Goings
3 – Article Stresses Importance of Perpetuity Requirements in Conservation Easements
4 – Lots of Interest, No Pun Intended, in FICA Refund Case
5 – IRS Rules Bequest Satisfies Unusual Grant Requirements (PLR 201729025) Continue…
EO Tax Journal 2017-148
1 – Editor’s Note
2 – In the News
3 – Excerpts from “Should the Government Be in the Business of Taxing Churches?”
4 - Two More Companion Commingling Rulings Issued (PLRs 201730019 and 201730022) Continue…
EO Tax Journal 2017-147
1 – Editor’s Notebook
2 – Letter to Senate Finance Committee re Charitable Distributions
3 – Trust Receives Three Rulings Regarding Conversion of a Trust from a Nongrantor Trust to a Grantor Trust (PLR 201730017) Continue…