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Making sure you get the beneficiaries’ names right

Bryan Cave LLP
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USA
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October 17 2012

A misspelled name; an incomplete name of a charity; an “Inc.” instead of an “LLC.”

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

Proskauer Rose LLP
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USA
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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

Section 107 parsonage allowance exclusion limited to one home

Bryan Cave LLP
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USA
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April 2 2012

The United States Court of appeals for the Eleventh Circuit Court recently ruled that the parsonage allowance exclusion from gross income contained in section 107 of the Code is limited to the rental value of providing a single home

U.S. Court of Appeals upholds charitable deduction for preservation easements

Holland & Knight LLP
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USA
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June 27 2011

The U.S. Court of Appeals for the D.C. Circuit has ruled that a charitable deduction for two preservation (“façade”) easements in Logan Circle were valid, bringing to an end in the D.C. Circuit one of the longstanding challenges lodged by the Internal Revenue Service (IRS) against easement donations

T&E litigation update: Pritchard v. Attorney General, Monteith v. Michaels and Dumas v. Snow

Day Pitney LLP
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USA
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September 1 2010

In Pritchard v. Attorney General, Case No. 09-P-1221, 2010 Mass. App. LEXIS 1144 (Aug. 27, 2010), the Appeals Court addressed the validity of a charitable bequest

The Tax Court disallows charitable deductions and imposes accuracy-related penalties for failure to substantiate equipment donations

Proskauer Rose LLP
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USA
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May 7 2010

The Tax Court disallowed a couple's charitable deductions and imposed accuracy-related penalties after finding they did not properly substantiate the contributions or provide contemporaneous written acknowledgements of their medical equipment donations

Eighth Circuit upholds formula disclaimer over public policy objections - Estate of Christiansen v. Commissioner

Proskauer Rose LLP
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USA
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January 21 2010

In a unanimous decision, the Eighth Circuit upheld over the IRS’ public policy objections a formula disclaimer which passed property to charity

Search results

Making sure you get the beneficiaries’ names right

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

Section 107 parsonage allowance exclusion limited to one home

U.S. Court of Appeals upholds charitable deduction for preservation easements

T&E litigation update: Pritchard v. Attorney General, Monteith v. Michaels and Dumas v. Snow

The Tax Court disallows charitable deductions and imposes accuracy-related penalties for failure to substantiate equipment donations

Eighth Circuit upholds formula disclaimer over public policy objections - Estate of Christiansen v. Commissioner

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