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Seventh Circuit: plaintiffs lacked standing to challenge tax exemption for ministerial rental allowances

  • McDermott Will & Emery
  • -
  • USA
  • -
  • November 20 2014

In November 2013, the U.S. District Court for the Western District of Wisconsin declared unconstitutional Section 107(2) of the Internal Revenue Code

Freedom from Religion Foundation: 7th Circuit reminds that standing is every plaintiff’s cross to bear

  • Foley & Lardner LLP
  • -
  • USA
  • -
  • November 17 2014

There is something to be said for not paying your taxes. At least, that is one lesson that the plaintiffs may have learned from the Seventh Circuit’s

Another taxpayer mistake causes loss of charitable contribution deduction

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • September 29 2014

It has become unusual for a month to go by without the tax news reporting another case where a taxpayer has lost a charitable contribution deduction

Portions of property exempt for religious use

  • Cozen O'Connor
  • -
  • USA
  • -
  • September 26 2014

A panel of the Commonwealth Court held that portions of a 45-acre tract were entitled to exemption as places of regularly stated religious worship

Booster Club's revenues: supportive of a charity or reducing parental obligations?

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • September 16 2014

Booster clubs have long been used as fundraising arms for affiliated sports organizations. Establishing a booster club as a 501(c)(3) public charity

Religious institutions: August 2014

  • Holland & Knight LLP
  • -
  • USA
  • -
  • August 6 2014

The IRS allegedly has a procedure in place for "signature authority" to initiate a church tax investigation or examination, subject to an independent

State AGs in the news

  • Dickstein Shapiro LLP
  • -
  • USA
  • -
  • July 3 2014

The Consumer Financial Protection Bureau (CFPB) continues to assert itself in the consumer credit card market, exercising both its supervisory and

In landmark ruling, Massachusetts SJC upholds tax exemption for charitable conservation land

  • Ropes & Gray LLP
  • -
  • USA
  • -
  • May 16 2014

On May 15, 2014, the Massachusetts Supreme Judicial Court ("SJC") issued a landmark decision, New England Forestry Foundation, Inc. v. Board of

Sirote’s tax litigation lawyers file brief in appeal of $2.1 million conservation easement deduction

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • May 16 2014

Attorneys David Wooldridge and Ronald Levitt are lead counsel for taxpayers who appealed their case to the 4th Circuit Court of Appeal in a landmark

Booster club fundraising may present private inurementprivate benefit concerns

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 27 2014

In a recent decision, Capital Gymnastics Booster Club v. Commissioner, T. C. Memo 2013-193, the Tax Court held that a gymnastics booster club did not