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Results: 1-10 of 15

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


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


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


IRS shows continued interest in rebuttable presumption of reasonableness and seeks comments on recordkeeping burden
  • McGuireWoods LLP
  • USA
  • August 19 2013

On Aug. 9, 2013, the Internal Revenue Service published a notice in the Federal Register seeking comments on the recordkeeping burden placed on


The House Ways & Means Committee’s broad proposals for federal tax reform
  • McGuireWoods LLP
  • USA
  • March 3 2014

On Feb. 26, 2014, Rep. Dave Camp (R-MI), the chairman of the U.S. House of Representative's Ways & Means Committee, released a discussion draft of a


Changes to 2014 Form 990, Form 990-EZ, and Form 990-PF for exempt organizations
  • McGuireWoods LLP
  • USA
  • May 1 2015

While the IRS made only minor changes to Form 990, Form 990-EZ, and Form 990-PF for the 2014 tax year, the IRS made significant revisions to Schedule


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


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