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Browse Charitable donations topic

Taxation subtopic

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1-192 out of 192 article(s)
Title Author Type Date Words
Charitable gift arrangements that provide alternatives to a private foundation. Young, Patrick L. Mar 1, 2019 2385
Church members' donations to minister are denied gift treatment: Objective evidence indicates donors' intent was to provide compensation, the Tax Court holds. Bonner, Paul Jan 1, 2019 822
THE CHARITABLE CONTRIBUTION STRATEGY: AN INEFFECTIVE SALT SUBSTITUTE. Grewal, Amandeep S. Dec 22, 2018 21738
Lessee cannot take deduction for facade easement contribution. Beavers, James A. Nov 1, 2018 1356
A sidebar with Robin Ferriby. Franz, Thomas Interview Oct 12, 2018 752
New tax law challenges nonprofits. Daks, Martin Oct 1, 2018 824
New life for IRA qualified charitable distributions. Mollberg, Kim T. Oct 1, 2018 1366
What Appraisers Need to Know about the Final IRS Regulations on Substantiation of Noncash Charitable Deductions. Blair, Benjamin A. Sep 22, 2018 5668
NJ Democrats continue pushback against IRS SALT caps. Munoz, Daniel J. Aug 27, 2018 475
Feds clamp down on SALT workaround, Murphy vows legal action. Munoz, Daniel J. Aug 24, 2018 487
Donating with a purpose Foundations let banks give back to communities. Daks, Martin Aug 13, 2018 1145
Charitable Giving and the Tax Cuts and Jobs Act. Brill, Alex; Choe, Derrick Report Jun 1, 2018 4187
CHARITABLE GIVING WITH THE INCREASED STANDARD DEDUCTION: A larger standard deduction will lead to fewer taxpayers itemizing, but strategies could help them receive tax benefits from charitable giving. Roberts, David J. May 1, 2018 1064
Donation-based crowdfunding and nontaxable gifts: This growing means of contributing to causes and hardship relief requires special attention from recipients and their tax advisers. Metrejean, Cheryl T.; McKay, Britton A. Mar 1, 2018 2725
IRS questions donative intent with Nantucket carriage house. Olson, Kris Feb 1, 2018 870
Everybody's Asking. Eyring, Teresa Column Feb 1, 2018 889
Charitable Giving Update. Shenkman, Martin M. Column Dec 1, 2017 1799
TAX-DEDUCTIBLE CONSERVATION EASEMENTS AND THE ESSENTIAL PERPETUITY REQUIREMENTS. McLaughlin, Nancy A. Sep 22, 2017 19398
Contributions to quasi-governmental public-private partnerships. Kim, Alexis J. Aug 1, 2017 8440
Charitable contribution or business deduction: Chief Counsel Advice 201543013. Cooley, Karen M.; Ham, Darlene Pul May 1, 2017 1084
The body in question: the income tax and human body materials. Zelenak, Lawrence Jan 1, 2017 25044
Enhanced charitable deduction for food inventory: Non-C corporation businesses are eligible to claim a deduction of up to 15% of their net income for qualified donations of "apparently wholesome food" inventory beginning in 2016. Rinier, James W.; Curatola, Anthony P. Dec 1, 2016 1248
Valuing and substantiating charitable contributions. Ellentuck, Albert B. Jul 1, 2016 1989
Navigating IRS challenges to conservation easements. Fogarty, Micah G. Jul 1, 2016 3714
Post-death events taken into account in property valuation. Beavers, James A. Jun 1, 2016 1627
Charitable contributions of artwork: an important primer. Carney, Vicki R. Apr 1, 2016 1348
The importance of appraisals when gifting art. Nevius, Alistair M. Apr 1, 2016 604
IRS made "initial determination". Beavers, James A. Feb 1, 2016 954
Bad news for noncash contributions. Schreiber, Gerard H., Jr. Jan 1, 2016 1174
The crux of the clutch CRUT crutch: how to fix an impermissible split-interest trust to obtain an estate tax charitable deduction. Pratt, David; Rosenblum, Michael Nov 1, 2015 4540
Charitable deduction not allowed for conveyance of land preservation easement. Beavers, James A. Jul 1, 2015 2348
Conservation easements, a benefit to the environment and the landowner. Martin, Susan Roeder Jun 1, 2015 2589
It's best to give--and to receive: how Alaska businesses and nonprofits may collaborate to maximize outcomes. Von Imhoff, Natasha Column Apr 1, 2015 2575
Charitable diversions: tax implications and tips for addressing them. Walker, Katrina D. Jul 1, 2014 924
For the Treasury charity starts at home: the Treasury's new interpretation of the fiduciary income tax charitable deduction. Kearns, Deborah S. Sep 22, 2013 19300
ATNOLs and charitable contribution carryovers: which takes precedence? Kondraschow, Jeff; Wang, Chan-Yu; Powers, Kevin Sep 1, 2013 1497
Conservation easement tax donation update: strict compliance with regulations is essential to defend deduction. Fava, Karl L. May 1, 2013 3005
TIGTA: noncash charitable contribution claims still often erroneous. Bonner, Paul May 1, 2013 566
Golf course easement donation lands out of bounds. Reichert, Charles J. Apr 1, 2013 547
IRS: reasonable cause requires legal inquiry. Apr 1, 2013 405
Testing a partnership's contribution of appreciated real property to determine developer or investor status. Zemil, Nick Mar 22, 2013 5335
Donating and sharing paid time off. Martin, Jeffrey A.; Adkins, G. Edgar, Jr. Mar 1, 2013 983
The challenge of contributing off-spec food to charity. Fincher, Michael E.; Howard, Stephen T. Mar 1, 2013 1675
Planning for charitable contribution limitations. Ellentuck, Albert B. Mar 1, 2013 1489
Tax treatment when employees surrender paid time off to benefit others. Martin, Jeffrey A.; Adkins, G. Edgar, Jr. Feb 1, 2013 3044
Charity deductions shield urged. Brief article Jan 4, 2013 190
Contract with related for-profit entity disqualifies exemption. Vuillemot, Robert Jan 1, 2013 705
Documenting charitable contributions. Nevius, Alistair M. Dec 1, 2012 578
Contemporaneous documentation of charitable contributions. Sowders, Carrie Dec 1, 2012 735
Charitable contributions of vehicles. Raghavan, Kamala Nov 1, 2012 819
No deduction for bringing down the house. Reichert, Charles J. Oct 1, 2012 603
No deduction for donating right to burn house. Beavers, James A. Sep 1, 2012 985
Taking individual charitable giving to its limit: understanding related rules and court decisions. Campbell, Linda Sep 1, 2012 4270
Charitable deduction erased by statement's omission. Bonner, Paul Aug 1, 2012 362
No deduction allowed for contribution of easement. Beavers, James A. Jun 1, 2012 873
The charitable contribution of a home: a deduction up in smoke? Cook, John K.; Webber, Sarah May 1, 2012 3945
When is form 8283 required to be filed? Schaefer, Michael V.; Conner, Elizabeth C.; Laufer, Douglas M.; Clifton, Gregory Mar 1, 2012 1242
Charitable donations: the role of 'cash back rewards'. Bird, Bruce M.; Hopper, Michael; Segal, Mark A.; Bible, Lynn Essay Feb 1, 2012 2488
The JFNA's Invisible Jews. Brief article Dec 1, 2011 103
End of year giving--a benefit to you and the Foundation Fund. Brief article Dec 1, 2011 214
Charitable contributions of conservation easements: potential for abuse prompts heightened scrutiny. Lafond, C. Andrew; Schrader, Jeffrey J. Nov 1, 2011 3394
Using retirement benefits to achieve charitable objectives. Bazley, Thomas E. Sep 1, 2011 2486
Deduction for cat expenses gets second life. Reichert, Charles J. Sep 1, 2011 684
Charitable deduction allowed for expenses of cat rescue organization volunteer. Beavers, James A. Aug 1, 2011 1511
IRA charitable distributions no panacea. Kitces, Michael E. Apr 1, 2011 846
Contribution deduction denied for gifts to family public charity. Beavers, James A. Apr 1, 2011 1060
The changing landscape of conservation easements. Durant, Monique O. Mar 1, 2011 9321
Burnt offering rejected. Schnee, Edward J. Feb 1, 2011 883
No deduction for house donated to fire department. Ransome, Justin Feb 1, 2011 2256
Elections to direct credit card rebates to qualified charities. Jones, Joel C. Dec 1, 2010 1129
Valuing art for tax purposes: beauty may be in the eye of the beholder, but art valuation requires reason and objectivity. Breus, Alan Jul 1, 2010 3163
Theorizing the charitable tax subsidies: the role of distributive justice. Fleischer, Miranda Perry May 1, 2010 28988
Charitable deduction due to a partial disclaimer. Rider, Gary D.; Pulliam, Darlene Mar 1, 2010 703
Payment of annuity with appreciated property by grantor charitable lead annuity trust. Fairbanks, Greg A. Feb 1, 2010 2371
Charitable contributions: charitable deduction for partial disclaimer allowed. Beavers, James A. Jan 1, 2010 745
Charitable contribution of qualified conservation easement. Hamilton, Larry Dec 1, 2009 1287
Deducting donated services and out-of-pocket expenses. Ellentuck, Albert B. Nov 1, 2009 1189
Sponsorships offer opportunities for nonprofits, corporations. Walker, Katrina D. Jul 1, 2009 1126
IRS, historic hotel face off over facade. Brown, Michael H. Apr 1, 2009 413
"Sit down and count the cost": a framework for constitutionally enforcing the 501(c)(3) campaign intervention ban. Leff, Benjamin M. Jan 1, 2009 26998
Businesses get some breaks. Jan 1, 2009 685
Tax aspects of contributing a house to a fire department. Leibtag, Bernard Nov 1, 2008 510
Prop. regs. govern charitable contribution substantiation and reporting. Nevius, Alistair M. Oct 1, 2008 1075
Getting the most from individual charitable contributions. Boes, Richard F.; Wells, Gary R. Jul 1, 2008 4106
Split-interest prohibition upheld. Bonner, Paul Apr 1, 2008 555
Charity begins with ownership. Gilman, Jeffrey Apr 1, 2008 541
S Corporations' charitable contributions of appreciated property and shareholders' adjusted basis in S stock. Karlinsky, Stewart S.; Brown, Steven J. Mar 1, 2008 784
Donor-advised funds: preparing for closer scrutiny: more restrictions may await this popular way to give. Tarlson, Nick G. Jan 1, 2008 2194
Life insurance: what's it worth? (And who says?) Pension Protection Act forces appraisers of donated policies to reassess methods, qualifications. Breus, Alan Jan 1, 2008 2613
Pension Protection Act changes valuations for tax purposes. Crain, Michael A. Sep 1, 2007 951
TAXATION : BERLIN MUST CHANGE ITS LEGISLATION ON FAMILY FOUNDATIONS. Brief article Jul 24, 2007 229
S corporation update: the business entity continues to grow in popularity but requires attention to its P's and Q's. Godfrey, Howard Apr 1, 2007 2538
IRS offers reminders on charitable giving for 2007. King, Sonya E. Jan 8, 2007 609
Planned giving solutions for an exit strategy. Goldberg, Roy Dec 11, 2006 1136
PPA '06 addresses more than pensions. Leggiero, Heather J. Nov 1, 2006 1003
Giving the Gift of Life. Nov 1, 2006 963
New substantiation rules for donating used vehicles. Pollard, William B. Nov 1, 2006 1976
Being charitable - without going broke. Urban, Sharon M. Oct 1, 2006 952
Conservation contribution disallowed. Turner, James D. Jul 1, 2006 881
Encouraging corporate charity. Sugin, Linda Jun 22, 2006 24222
Did tax incentives play any part in increased giving? McGregor-Lowndes, Myles; Newton, Cameron; Marsden, Stephen Jun 22, 2006 7651
IRS tightens vehicle donation rules. Hamm, Jeffrey L. Jun 1, 2006 1329
New rules for vehicle donations: IRS tries to curb abuses. Fiore, Nick Jun 1, 2006 616
The responsible role for international charitable grantmaking in the wake of the September 11, 2001 terrorist attacks. Anthony, Christine Holland May 1, 2006 10690
Charitable lead trusts: the overlooked exit strategy. Crino, Cynthia Jan 2, 2006 951
The CRT tax trap--danger lurking. Lindsay-Ochoa, Elizabeth Dec 12, 2005 1124
Year-end strategies for charitable planning and seed planting. Irwin, Kent Dec 12, 2005 1055
Two new elections: charitable contributions and tax-free incorporations. Josephs, Stuart R. Dec 1, 2005 903
Conservation easements. Schnee, Edward J. Nov 1, 2005 474
Conservation easements as qualified conservation contributions. Coale, Harwell E., III Oct 1, 2005 3369
A robust estimation of the effects of taxation on charitable contributions. Bradley, Ralph; Holden, Steven; McClelland, Robert Oct 1, 2005 6279
Charitable gifts of partial and undivided interests. Fridman, Lana Sep 1, 2005 926
One man's trash ... donating your unusual household treasures. Anderson, Keisha-Gaye Jul 1, 2005 668
The right thing: making charitable contributions. Bernstein, Phyllis Jun 1, 2005 624
The importance of a valid disclaimer: failure to execute a disclaimer can be a costly mistake. Laffie, Lesli S. Apr 1, 2005 538
IRS approves donor-managed investment account technique. Nam, Elizabeth E. Apr 1, 2005 1243
Vow of poverty was not a disclaimer. Weireter, Paul J. Apr 1, 2005 483
U.S. agencies fighting proposed $500 cap on donated goods. Brief Article Mar 21, 2005 231
Significant individual provisions of the AJCA. Nissenbaum, Martin Feb 1, 2005 3135
New tax acts toughen rules for noncash charitable contributions. Levin, Mark H. Feb 1, 2005 604
An appeal to charity: using philanthropy to revitalize the estate tax. Waldeck, Sarah E. Jan 1, 2005 28280
Donated cars get a rough ride by U.S. Congress. Brief Article Oct 25, 2004 200
Deferred charitable giving options. Asher, Daniel M. Oct 1, 2004 1191
IRS scrutiny of charitable conservation easements. Thrasher, Bennett Oct 1, 2004 1781
IRS revises allocation rules for charitable contributions. Jul 1, 2004 388
Deductibility of contributions to religious institutions. Samansky, Allan J. Jun 22, 2004 18909
Limits on individuals' charitable deductions. Swift, Kent Jun 1, 2004 2681
Limits on individuals' charitable deductions. Swift, Kent May 1, 2004 3713
Planned giving: donating to charities is always smiled upon, but with the right plan, it can also be a valuable tax benefit for both individuals and corporations. Laurence, Jean-Richard Apr 1, 2004 1709
Documenting charitable deductions. Ellentuck, Albert B. Mar 1, 2004 1006
Tax man gets charitable. Brief Article Mar 1, 2004 94
Should you donate your car? Spoge, Liga; Trewin, Janet Jan 1, 2004 979
"Green" charitable contributions. O'Connell, Frank J., Jr. Sep 1, 2003 1396
Charitable contributions of patents. Smith, Annette B. Jul 1, 2003 1192
Many happy tax returns: making these last minute adjustments could save you money. (Tax Strategies). Mar 1, 2003 465
The relation-back doctrine revised. (Federal Taxation). Kalter, Albert; Newman, Lawrence Feb 1, 2003 1512
IRS approves car-donation program. Ochsenschlager, Thomas P. Feb 1, 2003 1086
Donation to charity's agent. Laffie, Lesli S. Jan 1, 2003 561
Help your clients make a difference. (Giving Back). Brief Article Nov 1, 2002 147
Contribution of appreciated stock. Schnee, Edward J. Sep 1, 2002 506
Committee passes charitable giving bill. (Headlines). Brief Article Aug 1, 2002 131
Disaster relief requirements. Smith, Annette B. Jul 1, 2002 890
Support the Non-itemi zer charitable deduction. (Letters). Brief Article Apr 1, 2002 503
Donating stock to the VRG. Lowe, Roger Mar 1, 2002 1193
Donate Your Inventory. (News). Brief Article Jan 1, 2002 113
Controlling a donation: The IRS and recipient need to know. (Financial Control). Bernacchi, Gina Jan 1, 2002 1188
IRS approves employer-sponsored leave donation programs. Kautter, David J. Jan 1, 2002 220
Gift may create income or gain to donor: think a gift results in no income or gain to the donor? Gifts of encumbered property, installment notes and certain stock options and net gifts may trigger donor income or capital gain. Stewart, Dave N. Jan 1, 2002 4199
Don't Mess with Mother Revenue. McINTYRE, ROBERT S. Brief Article Aug 27, 2001 715
Gannett gives paper to foundation. Moses, Lucia Brief Article Jun 11, 2001 218
Private Benefit. Berger, Harvey Jun 1, 2001 1462
Justice Eroded. Clolery, Paul Brief Article Apr 1, 2001 640
Rev. Rul. 2000-43 confirms IRS position denying accrual-basis deduction for S Corporation charitable contributions. Sair, Edward A. Mar 1, 2001 566
Thinking Ahead. Cohen, Todd Feb 15, 2001 1364
Tax Implications Stall Partnership Stock Gifts. ROSENBERG, BRIDGET Brief Article Jan 1, 2001 1064
U.K. charity law: Is it creating a true democracy of giving? Michels, James Randolph Jan 1, 2001 11263
Charitable Planning for Tax-Favored Retirement Accumulations. Fair, Andrew J.; Maisel, Melvin L. Sep 1, 2000 3874
Corporate sponsorship arrangements. Fiore, Nicholas J. Jun 1, 2000 598
Charity at bargain prices. Rhine, David S. May 1, 2000 417
Appraisal requirement for charitable deduction. Berger, Harvey Feb 1, 2000 308
Gifts of appreciated property to charity. Burson, Robert T. Dec 1, 1999 697
Saving Capital Gains Taxes with Charitable Remainder Trusts. Auster, Rolf Dec 1, 1999 1929
IS THE 2 1/2 MONTH RULE FOR CHARITY APPLICABLE TO S CORPORATIONS? Weintraub, Abraham Brief Article Oct 1, 1999 413
PERSONAL FINANCIAL PLANNING. Blakesley, Scott Statistical Data Included Sep 1, 1999 1892
FEDERAL TAXATION. Basile, Anthony Statistical Data Included Sep 1, 1999 2213
Charitable contributions by individuals. Greenfield, Richard May 1, 1999 1351
Charity tax credits - and debits: as welfare wanes, conservatives clash over whether government should subsidize private giving. Barwick, Peter S.; Matthews, Merrill, Jr.; Rector, Robert; Arnett, Grace-Marie; Carlson-Thies, Stanl Jan 1, 1998 5726
S shareholder charitable contribution planning opportunities. Dance, Glenn E. Nov 1, 1997 584
THIRD CIRCUIT RULES IN FAVOR OF CRUMMEY POWERS TO CONTINGENT BENEFICIARIES. Gordon, Ellen Brief Article Nov 1, 1997 1035
ART SUCCESSION PLANNING: IS THAT COLLECTION A LINK WITH ETERNITY OR THE IRS? Manney, Richard; Mendelsohn, Michael Nov 1, 1997 1061
Deferred giving of art: the joy of keeping your treasure just a little bit longer. McKinney, Hal, Jr. Aug 1, 1997 1687
Potential loss of contribution carryforwards in AMT. Berger, Harvey J. Feb 1, 1997 478
Recent letter ruling must be considered before bequeathing retirement account to private foundation. Mulcahy, Timothy W. Oct 1, 1996 1288
Charitable deductions and flowthrough entity basis limitations. Farber, Paul Brief Article Aug 1, 1996 377
Charitable contribution substantiation requirements for estates and complex trusts. Watson, Mark T. Jun 1, 1996 958
Charitable contributions of inventory. Wagman, Rich Apr 1, 1996 506
Arson is not a capital offense. Williford, Jerry S. Brief Article Feb 1, 1996 434
Potential loss of contribution carryforwards in AMT. Berger, Harvey J. Feb 1, 1996 456
Gifts that keep giving: plan gifts and donations for the coming year that will lower your tax liability. Hermans, Donna Dec 1, 1995 1196
Gifts to pastor were not excludable. Wagenbrenner, Anne Brief Article Dec 1, 1995 294
Charitable contributions of closely held stock. Gillis, Michael R. Dec 1, 1995 1179
Payments for restitution may be deductible if not in lieu of a fine. Gleason, Joseph Brief Article Oct 1, 1995 384
Payments to charities by business enterprises: Sec. 162 vs. Sec. 170. Harrison, Robert E. Aug 1, 1995 879
IRS issues relief for taxpayers deducting charitable contributions. Brief Article Jun 1, 1995 268
Membership dues as charitable contributions. Demski, Lori Mar 1, 1995 565
Tax advantages of charitable foundation as IRA beneficiary. Nadel, Eugene Brief Article Feb 1, 1995 365
Effects of the RRA on exempt organizations. Huismann, Lynne M. Dec 1, 1993 1057
Pondering the plan. Apr 1, 1993 587
Advantages of planned giving. Myerberg, Neal P. Sep 1, 1992 3491
Assigning insurance policies to charities. Blattmacher, Jonathan G. Jan 1, 1992 1536
The wildlife box on your tax form. Feb 1, 1988 593
It's almost tax time again. Jan 1, 1988 625

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