Archive for May, 2020
EO Tax Journal 2020-94
1 – The EOTJ Mailbag
2 – In the News
3 – Steptoe Seminar Included Tips on Lobbying
4 – Upcoming EO Tax Program
5 – SBA Issues FAQ Guidance on Good-Faith Certifications
6 – Applicant Presenting Truck and Tractor Pulling Events Denied (c)(3) Status (Denial 202014022) Continue…
EO Tax Journal 2020-93
1 – Steptoe Presents Seminar on Section 512(a)(6) Proposed Regs
2 – IRS Says It Needs More Time to Complete Planning for an Improved IRS
3 – Investors in Firm’s Conservation Easement Partnership Alerted to IRS Audit Developments
4 – Applicant Sending Representatives to Fishery Meetings Furthers Members’ Business Interests, Resulting in (c)(3) Denial (Denial 202017031) Continue…
EO Tax Journal 2020-92
1 – In the News
2 – Editor’s Notebook
3 – Applicant that Maintains, Develops and Distributes Open Source Software Relating to Its Cryptocurrency Free to the Public Denied (c)(3) Status (Denial 202019028)
4 – Applicant Serving Alcoholic Beverages to ‘Club Members’ Dining at a Restaurant Denied (c)(7) Status (Denial 202017037) Continue…
EO Tax Journal 2020-91
1 – Editor’s Notebook
2 – Income of Authority Engaged in Buying Commodities for Members Will Be Excluded from Gross Income under § 115(1) (PLR 202019026)
3 – IRS Rules Transaction Involving Carbon Dioxide Offset Credits Resulting in Unusual Amount of Income Will Be One-Time Event and Not Derived from Active Conduct of Businesses under Section 501(c)(7) (PLR 202019027)
4 – Non-Member Income Results in Denial of (c)(7) Social Club Status (Denial 202015023) Continue…
EO Tax Journal 2020-90
1 – Editor’s Notebook
2 – Thirty Senators Support Legislation to Help Charitable Organizations
3 – Applicant Providing Death Benefits to Members Denied (c)(4) Status (Denial 202015024)
4 – Applicant Organizing Reunion and Gala Events that Benefit Family Denied (c)(3) Status (Denial 202016022)
5 – Applicant Providing Scholarships and Financial Aid to Family Members Denied (c)(3) Status (Denial 202016026) Continue…