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    • 2026 Marginal Production Percentage Depletion Rates Announced (Notice 2026-35)
    • Code Sec. 1361: Extension Granted to File QSub Election (LTR 202624004)
    • Code Sec. 1362: Entity Granted Relief for Inadvertent S Corporation and QSub Elections (LTR 202624006)
    • Code Sec. 168: Extension Granted to Make Election (LTR 202624003)
    • Code Sec. 401: IRS Rules on Beneficiaries’ Interest in IRA and More (LTR 202624001)
    • Code Sec. 468B: Trust Held to be Qualified Settlement Fund and More (LTR 202624002)
    • Code Sec. 4945: Procedure for Awarding Scholarship Approved (LTR 202624010)
    • Code Sec. 501: Organization's Exempt Status Denied (LTR 202624008)
    • Code Sec. 6033: Organization Not Required to File Form 990 (LTR 202624009)
    • Code Sec. 614: Consent Granted to Aggregate Separate Nonoperating Mineral Interest (LTR 202624005)
    • Code Sec. 754: Entity Granted Extension to Make Basis Adjustment Election (LTR 202624007)
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    • IRS Releases I.R.B. 2026-25
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    Federal Tax Day - Current, L.4, Code Sec. 501: Organization's Exempt Status Denied (LTR 202624008), (Jun 15, 2026)

    An organization was denied tax-exempt status for not operating primarily as a social and recreational club under Code Sec. 501(c)(7). The organization earned a substantial portion of its revenue from nonmember activities, including leasing its facili ...

    An organization was denied tax-exempt status for not operating primarily as a social and recreational club under Code Sec. 501(c)(7). The organization earned a substantial portion of its revenue from nonmember activities, including leasing its facilities and hosting public events. The organization did not serve a clear exempt purpose and it did not qualify for exemption under Code Sec. 501(c)(7).

    IRS Letter Ruling 202624008

    • Code Sec. 501

      • CCH Reference - FED ¶22,609.411

      • CCH Reference - FED ¶22,609.4115

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