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If you want a charitable deduction for a gift of property to a charity, you must avoid imposing restrictions upon the charitable donee
  • Montgomery McCracken Walker & Rhoads LLP
  • USA
  • July 18 2017

IRC 170(a) allows a deduction for any charitable contribution made during the taxable year. IRC 170(c) defines a charitable contribution to include

Tax Court Strains to Disallow Charitable Contribution Deduction
  • Squire Patton Boggs
  • USA
  • July 7 2017

Not unlike the American Broadcasting Company’s Wide World of Sports, our blog attempts to provide you the reader with blogs covering a wide variety

UPDATE: President Trump Signs “Johnson Amendment” Executive Order Limiting Treasury’s Actions Against Religious Organizations Engaged in Political Campaign Activities
  • Proskauer Rose LLP
  • USA
  • May 9 2017

On May 4, 2017, President Trump signed an Executive Order that directs the Executive Branch to limit its enforcement of the “Johnson

Illinois Supreme Court revives charitable property tax exemptions for Illinois hospitals under 2012 law declared unconstitutional in 2016
  • Nixon Peabody LLP
  • USA
  • March 27 2017

Last week the Illinois Supreme Court announced its much-anticipated decision in Carle Foundation v. Cunningham Township.1 The court

Charitable Contributions: Acknowledgements, Appraisals and the IRS's Strict Rules
  • Pepper Hamilton LLP
  • USA
  • March 14 2017

Upon audit, if a taxpayer does not have a contemporaneous written acknowledgment with all three items of information required, the entire charitable

A $64 Million Question - When is a Written Acknowledgment for a Charitable Donation Needed?
  • Greenberg Traurig LLP
  • USA
  • February 10 2017

Year-end is a time for many taxpayers to satisfy their philanthropic and tax-related charitable goals; however, it is important to remember that the

Religious Institutions Update: February 2017
  • Holland & Knight LLP
  • USA
  • February 9 2017

A draft executive order of President Donald Trump relating to religious freedom proposes several material changes to federal law. First

The Temple of the Jedi Order - Is it a religious charity? Depends on where you live
  • Miller Thomson LLP
  • Canada, United Kingdom, USA
  • February 2 2017

While many of us are familiar with the term “Jedi” from the much loved Star Wars films, we are less familiar with the nontheistic religious movement

Charitable Trusts and the Cy Pres Doctrine: An Overview
  • Holland & Hart LLP
  • USA
  • January 30 2017

Charitable trusts are both valuable estate planning tools and excellent philanthropic devices. For instance, certain charitable trusts provide

IRS Confirms That a Charity May Provide Consulting Services for a Fee
  • Loeb & Loeb LLP
  • USA
  • January 13 2017

Facing increasing pressure to earn revenue rather than rely solely on donations for support, Section 501(c)(3) organizations often consider