We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-7 of 7

2012 changes to the Form 990 for exempt organizations

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 3 2013

The 2012 Form 990 and Form 990-EZ for tax year 2012 contain certain changes. The due date for filing the required return for an exempt organization

Recent court decisions highlight need for compliance with substantiation rules to claim income tax charitable deduction

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 12 2012

Individuals who itemize their deductions on their federal income tax return can claim a deduction for contributions to qualifying charities, but only if the contributions are properly substantiated

CBO study examines options for charitable giving and tax consequences

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 27 2011

Congress and the Obama administration are looking closely at options to revise or replace the current charitable deduction

Disaster relief - what you need to know

  • McGuireWoods LLP
  • -
  • USA
  • -
  • August 25 2011

In the aftermath of the recent earthquake that shook the east coast of the United States, the tornados of this summer and now the impending hurricane season, we are reminded that we are subject to the mercy of natural forces causing injury to individuals and property

Cat lady beats IRS

  • McGuireWoods LLP
  • -
  • USA
  • -
  • June 14 2011

In a recent Tax Court case, Jan Elizabeth Van Dusen v. Commissioner,136 T.C. No. 25, the court allowed a volunteer’s “unreimbursed expenses” incurred while taking care of stray cats in the taxpayer’s home for a 501(c)(3) charity

GuideStar provides report on grant-making and donations to charitable organizations

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 1 2011

GuideStar, a nonprofit organization that maintains a database of information about tax-exempt organizations, released a new publication on August 19, 2011, reviewing the rules for making grants to charities and deductible charitable contributions

Senate finance committee considers modification of charitable deduction

  • McGuireWoods LLP
  • -
  • USA
  • -
  • November 3 2011

The Senate Committee on Finance held a hearing on Oct. 18, 2011, regarding the income tax charitable deduction and tax incentives for charitable giving