On November 29, 2013, the Internal Revenue Service released a notice of proposed rulemaking setting forth proposed regulations under section
On Sept. 2, 2011, the IRS released its Priority Guidance Plan for 2011-2012.
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.
On August 8, the IRS released a new one page Form 8940, Request for Miscellaneous Determination, to obtain advance approval on certain activities.
On June 7, 2011 the IRS announced that approximately 275,000 organizations automatically lost their tax-exempt status for failure to file required annual federal returns Form 990 or 990N for three consecutive years.
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.