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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

Essential Trustee - June 2017
  • Birketts LLP
  • European Union, United Kingdom
  • June 10 2017

This newsletter has been written with charity trustees and senior management in mind. It provides you with need-to-know updates on hot topics within

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

Income tax deductions for charitable donations may be denied without a qualified appraisal Mohamed v. Commissioner, T.C. Memo 2012-152
  • Proskauer Rose LLP
  • USA
  • September 10 2012

Obtaining a qualified appraisal is an essential requirement for claiming an income tax deduction for charitable donations of property worth more than $5,000

Section 107 parsonage allowance exclusion limited to one home
  • Bryan Cave LLP
  • USA
  • April 2 2012

The United States Court of appeals for the Eleventh Circuit Court recently ruled that the parsonage allowance exclusion from gross income contained in section 107 of the Code is limited to the rental value of providing a single home

U.S. Court of Appeals upholds charitable deduction for preservation easements
  • Holland & Knight LLP
  • USA
  • June 27 2011

The U.S. Court of Appeals for the D.C. Circuit has ruled that a charitable deduction for two preservation (“façade”) easements in Logan Circle were valid, bringing to an end in the D.C. Circuit one of the longstanding challenges lodged by the Internal Revenue Service (IRS) against easement donations

Eighth Circuit upholds formula disclaimer over public policy objections - Estate of Christiansen v. Commissioner
  • Proskauer Rose LLP
  • USA
  • January 21 2010

In a unanimous decision, the Eighth Circuit upheld over the IRS’ public policy objections a formula disclaimer which passed property to charity