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What is is an online tool for planning professionals seeking to manage their research, save time and make educated decisions. In addition to a fully searchable library, useful calculations and personal file management, subscriptions include daily commentary from our team of experts on important events, as well as access to the definitive Handbook on the field of Charitable Planning.

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PLR 201606005 - Late Election to Treat Controlled Entity as Taxable

Monday, February 8, 2016

In PLR 201606005, the Service allowed an entity controlled by an exempt organization to make a late election to be treated as a taxable entity for purposes of partnership passthroughs from a limited liability company.

PLR 201606033 - Set-Aside Approved

Monday, February 8, 2016

In PLR 201606033, the Service ruled an amount set aside by a private foundation to build a college campus in an economically depressed neighborhood would qualify as a distribution for purposes of the minimum payout requirement.

PLR 201606030 - Foundation to Foundation Transfer

Monday, February 8, 2016

In PLR 201606030, the Service ruled favorably on the proposed transfer by a private foundation of half of its assets to another private foundation controlled by related persons.

IRS Announces Change to e-Postcard Filing

Friday, February 5, 2016


In the most recent issue of its occasional online newsletter, "EO Update," IRS announced the mechanism for smaller nonprofits to file the electronic Form 990-N is changing, effective February 29.

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