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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


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