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IRS Denies Tax Exemption Under IRC Section 501(c)(3)

The IRS has issued a final determination denying tax-exempt status to an organization under IRC Section 501(c)(3). This denial means donors generally cannot deduct contributions, and the organization must file federal income tax forms within 30 days.

IRS Denies Federal Tax Exemption Under IRC 501(c)(3)

The IRS has issued a final determination denying a federal tax exemption under IRC Section 501(c)(3) to an organization. The organization failed to protest a proposed adverse determination within the required 30 days. As a result, donors generally cannot deduct contributions to this organization.

IRS Final Adverse Determination for 501(c)(6) Tax Exemption

The IRS has issued a final adverse determination revoking tax-exempt status for a 501(c)(6) organization. The organization failed to protest a proposed adverse determination within the 30-day window, making the revocation final. The organization must now file federal income tax forms within 30 days.

IRS Denies Tax Exemption for IRC 501(c)(3) Organization

The IRS has issued a final determination denying tax-exempt status to an organization under IRC Section 501(c)(3). The organization failed to file a protest within 30 days of a proposed adverse determination, making the denial final. Consequently, contributions to the organization are generally not tax-deductible.

IRS Final Adverse Determination for 501(c)(19) Exemption

The IRS has issued a final adverse determination revoking tax-exempt status for an organization under IRC Section 501(c)(19). The organization failed to file a protest within 30 days of a proposed adverse determination.

IRS Denies Tax-Exempt Status Under IRC 501(c)(3)

The IRS has issued a final determination denying tax-exempt status to an organization under IRC Section 501(c)(3). The organization failed to file a protest within 30 days of a proposed adverse determination. As a result, donors cannot deduct contributions, and the organization must file federal income tax forms.

IRS Written Determination 202611008 - Qualified Opportunity Fund Certification Extension

The IRS has released Written Determination 202611008, granting a taxpayer an extension of time to self-certify as a Qualified Opportunity Fund (QOF) by filing Form 8996. This determination provides guidance on relief for late elections under sections 301.9100-1 and 301.9100-3.

Sufiyan v. Bondi - Asylum Case Review

The Second Circuit Court of Appeals reviewed an asylum case, Sufiyan v. Bondi. The court granted the petition for review in part, remanding the case to the Board of Immigration Appeals to determine asylum eligibility absent the material support bar. The court denied the petition regarding Convention Against Torture relief.

Jin v. City of New York - Qualified Immunity Appeal

The Second Circuit Court of Appeals reversed a district court's denial of qualified immunity for NYPD officers in a false arrest claim. The court found arguable probable cause existed for the arrest of Guo Hua Jin, overturning the lower court's decision and granting immunity to the officers.

Sacaza v. City of New York - Qualified Immunity Ruling

The Second Circuit Court of Appeals reversed a lower court's denial of summary judgment for a New York City detective in a false arrest and malicious prosecution case. The court found that arguable probable cause existed, granting the detective qualified immunity on federal claims.