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Internet fundraising for tax-exempt organizations

Proskauer Rose LLP
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USA
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May 8 2013

The IRS recently released an Information Letter, written in response to a congressman's inquiry about an unidentified charity's unidentified

IRS releases guidance on wellness programs and “affordability” under the employer mandate

Proskauer Rose LLP
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USA
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May 10 2013

On May 3, 2013, the IRS released proposed regulations on certain provisions relating to the federal premium tax credits that eligible individuals

Favorable "DING trust" rulings PLRs 201310002 201310006

Proskauer Rose LLP
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USA
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May 1 2013

In five related rulings, the IRS issued favorable holdings addressing the income and gift tax consequences of so-called "DING trusts." The acronym

Late GST exemption allocation PLR 201313003

Proskauer Rose LLP
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USA
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May 1 2013

The IRS exercised its discretion to allow a taxpayer to make a late allocation of GST exemption. Over a six-year period, the taxpayer made transfers

Recent IRS guidance concerning 403(b) Plans

Proskauer Rose LLP
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USA
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April 29 2013

Final Internal Revenue Code Section 403(b) regulations which became effective January 1, 2009 require that plan sponsors adopt written 403(b) Plan

Applying for tax exemption? Toy with the IRS at your peril

Proskauer Rose LLP
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USA
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February 5 2010

The Tax Court recently delivered some sound advice - do not play "cat and mouse" with the IRS

Tax Court holds that trusteebeneficiary's power to invade trust principal for her "welfare" is limited by an ascertainable standard and trust principal not includible in her estate under IRC 2041(b)(1)(a) estate of Ann R. Chancellor, et al. v. Commiss

Proskauer Rose LLP
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USA
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September 14 2011

Frequently, trust agreements ensure that the principal invasion power held by a trustee who is also a beneficiary is limited to distributions for the beneficiary's "health, education, maintenance and support"

Villareale v. Commissioner, T.C. Memo 2013-74

Proskauer Rose LLP
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USA
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May 1 2013

The Tax Court determined the taxpayer was not entitled to a charitable contribution deduction for contributions she made to a public charity she

Estate of Kite v. Commissioner, T.C. Memo 2013-43

Proskauer Rose LLP
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USA
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March 8 2013

The Tax Court held that a surviving spouse's sale of substantial entity interests to trusts for her children in exchange for a 10-year deferred

U.S. government sues estate and donees of J. Howard Marshall II for unpaid gift taxes

Proskauer Rose LLP
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USA
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November 5 2010

The U.S. government is suing the estate and donees of J. Howard Marshall for a combined $85 million of unpaid gift and GST taxes

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