Focus on Congress Focus on IRS and Treasury PLRs, TAMs, and Denial Letters The EOTJ Mailbag

EO Tax Journal 2015-61

1 – The EOTJ Mailbag

A – More on Form 990-EZ Reliance

B –  Wrong Address Causes Removal from EOMF

C – Casino Gambling a (c)(4) Activity?

2 – House Oversight Committee Seeks Information from NFL

3 – UBIT Guidance for State Chartered Credit Unions Released

4 – Proposed Transaction Will Not Affect Taxpayer’s Section 501(c)(9) Status as VEBA (PLR 201513004)

Current News and Developments Focus on IRS and Treasury PLRs, TAMs, and Denial Letters

EO Tax Journal 2015-56

1 – In the News

2 – More on Disappearing Exemption Rulings

3 – The Uniformity Concern

4 – Schedule of ABA’s EO Committee May 8 Meeting

5 – Employer Contributions and Any Income Received by a Trust and Set Aside to Pay Plan Benefits Are Exempt Function Income under Section 512(a)(3)(B) (PLR 201512006)

Focus on Courts Focus on IRS and Treasury

EO Tax Journal 2015-53

1 – Adverse TAM on Exempt Status Must Be Followed by Appeals

2 – Public Comment Invited on Recommendations for 2015-2016 Priority Guidance Plan (Notice 2015-27)

3 – Balsam Mountain v. Commissioner — Conservation Easement Authorizing Limited Swaps Not Deductible Under § 170(h)

4 – Tax Time Guide: Good Records Key to Claiming Gifts to Charity