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Nonprofit news - Summer 2015
  • Day Pitney LLP
  • USA
  • July 29 2015

On July 1, 2014, the Internal Revenue Service introduced a new, streamlined application form to help smaller charities obtain tax-exempt status

Federal court holds Citizens United must give donor list to NY Attorney General
  • Steptoe & Johnson LLP
  • USA
  • July 27 2015

On July 27, the District Court for the Southern District of New York issued an opinion in Citizens United v. Schneiderman, 14-CV-3703 (S.D.N.Y

Georgia Court of Appeals upholds proportional property tax exemptions for charitable institutions
  • Alston & Bird LLP
  • USA
  • July 21 2015

In an important decision with the potential to have long-lasting effects on Georgia property tax law, the Alston & Bird State & Local Tax (SALT) Team

Charitable exemption begins on tax assessment day
  • Cozen O'Connor
  • USA
  • June 16 2015

The Commonwealth Court of Pennsylvania held that a trial court correctly held that a charitable exemption in Allegheny County begins only on the next

Estate loses charitable contribution set-aside deduction
  • Loeb & Loeb LLP
  • USA
  • April 22 2015

The Tax Court recently denied an estate the charitable contribution set-aside deduction allowed under IRC Section 642(c)(2). Under certain

United States Tax Court ruling highlights importance of record-keeping for charitable contributions
  • Dykema Gossett PLLC
  • USA
  • April 13 2015

The United States Tax Court's decision in Kunkel v. Commissioner, T.C. Memo 2015-71 (April 8, 2015), illustrates the importance of maintaining

Real estate tax exemption issue muddied again
  • Duane Morris LLP
  • USA
  • January 10 2015

On December 23, 2014, the Commonwealth Court of Pennsylvania logged another frustrating mile down the confused and confusing road of property tax

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