{"title":"IRS Issues No-Ruling Position on Self-Dealing and LLCs, Notes","authors":"","doi":"10.1002/npc.30918","DOIUrl":null,"url":null,"abstract":"<p>The IRS announced, on September 3, that—for an undetermined time—it will not issue rulings on whether an act of self-dealing occurs when a private foundation owns or receives an interest in a limited liability company or other entity that owns a promissory note issued by a disqualified person (Rev. Proc. 2021-40).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 11","pages":"3"},"PeriodicalIF":0.0000,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30918","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The IRS announced, on September 3, that—for an undetermined time—it will not issue rulings on whether an act of self-dealing occurs when a private foundation owns or receives an interest in a limited liability company or other entity that owns a promissory note issued by a disqualified person (Rev. Proc. 2021-40).
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