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Results: 1-10 of 42

One health system’s state tax-exempt status today; your federal tax exempt status tomorrow?

  • Squire Sanders
  • -
  • USA
  • -
  • March 25 2013

On Wednesday, March 20, 2013, armed with a publicly circulated legal opinion and a complaint filed in the Court of Common Pleas of Allegheny County

Religious institutions update: March 2013

  • Holland & Knight LLP
  • -
  • USA
  • -
  • March 19 2013

At this time of year, when taxes are at the forefront of people’s minds, thousands of religious institutions will be relying upon the tax benefits and

Gifts to donor’s “own” organization still require formalities

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • March 18 2013

The Tax Court recently denied the charitable contribution deductions of an individual who contributed money to a charitable organization that she

Georgia property tax case narrows exemption for non-profits

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 21 2012

Georgia has seen a flurry of activity recently around the issue of whether a non-profit must actually put its property to exemptcharitable use to qualify for the “purely public charity” property tax exemption, or whether the property must merely be dedicated to exempt use

When is a property owner entitled to a property tax exemption? Recent developments in the law portend of widespread reconsideration of this question

  • Reed Smith LLP
  • -
  • USA
  • -
  • November 9 2012

Courts in a number of states are reconsidering how to determine whether a property owner, often a nonprofit entity, is entitled to a property tax exemption or other special property tax treatment

Charitable donations

  • Armstrong Teasdale LLP
  • -
  • USA
  • -
  • September 18 2012

A recent Tax Court case suggests a simple and effective way to avoid complications from claiming a deduction for a charitable contribution

Income tax deductions for charitable donations may be denied without a qualified appraisal Mohamed v. Commissioner, T.C. Memo 2012-152

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • September 10 2012

Obtaining a qualified appraisal is an essential requirement for claiming an income tax deduction for charitable donations of property worth more than $5,000

CCRC denied religious and charitable property tax exemption

  • Holland & Knight LLP
  • -
  • USA
  • -
  • September 7 2012

In Franciscan Communities, Inc. v. Hamer, Case No. 2-11-0431, 2012 WL 3757206 (Ill.App. 2d Dist. Aug. 28, 2012), the court affirmed denial of a property tax exemption on religious and charitable grounds for a nonprofit continuing care retirement community associated with the Franciscan Sisters of Chicago Service Corporation, Inc., which is owned by the Franciscan Sisters of Chicago

Timely Topics

  • Holland & Knight LLP
  • -
  • USA
  • -
  • July 17 2012

Religious institutions and other charitable organizations must acknowledge their donors’ charitable contributions in a manner that satisfies applicable income tax laws

Tax exempt organizations engaging in political activity continue to face scrutiny

  • Wiley Rein LLP
  • -
  • USA
  • -
  • July 17 2012

Since the Van Hollen v. FEC decision was issued requiring organizations that make electioneering communications to publicly disclose nearly all their donors, tax exempt organizations have been hesitant to make electioneering communications and instead have begun making independent expenditures

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