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501(c)(7)

Court of Appeals – IRS can’t withhold names, etc. of tax-exempt status applicants from tea party groups

Court of Appeals – IRS can’t withhold names, etc. of tax-exempt status applicants from tea party groups

NorCal Tea Party Patriots, (CA 6 3/22/2016) 117 AFTR 2d ¶ 2016-525 The Court of Appeals for the Sixth Circuit has denied IRS’s petition for a writ of mandamus that would have permitted IRS to deny access by a Tea Party group to information in IRS’s files about the names, addresses and taxpayer identification numbers […]

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IRS looks at deductibility of business donations to charitable and other similar organizations

IRS looks at deductibility of business donations to charitable and other similar organizations

Chief Counsel Advice 201543013 Some civic-minded businesses advertise that they will give a certain percentage of their sales proceeds to organizations devoted to a particular cause, such as environmental conservation or eradicating hunger. A new Chief Counsel Advice (CCA) examines the deductibility of such donations made by a business to a variety of such organizations. […]

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Final regs allow private foundations to rely on qualified practitioners for charitable status

Final regs allow private foundations to rely on qualified practitioners for charitable status

T.D. 9740, 09/23/2015; Reg. § 53.4942(a)-3, Reg. § 53.4945-5 IRS has issued final regs on the standards for making a good faith determination that a foreign organization is a charitable organization that is not a private foundation, so that grants made to that foreign organization may be qualifying distributions and not taxable expenditures. Under the […]

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Solicitation activities and members raffle didn’t jeopardize social club’s exempt status

Solicitation activities and members raffle didn’t jeopardize social club’s exempt status

PLR 201430019 In a Technical Advice Memorandum (TAM), IRS has concluded that an organization’s activities, and the amount of income generated by them, didn’t jeopardize a social club’s status as exempt under Code Sec. 501(c)(7). IRS also noted that the Code Sec. 513(i) qualified sponsorship exception to unrelated trade or business income (UTBI) didn’t apply […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney