Topic
Charitable Contribution Deduction
256 published works
Tax Controversy Report
Conservation Easements: Easement Deed Fails to Satisfy Perpetuity Requirement
In Palmolive Building Investors, LLC v. Commissioner, 149 T.C. No. 18, the Tax Court denied a charitable contribution deduction of a donated façade easement because the easement deed failed to…
Wills, Trusts & Estates Prof Blog
Article on A Nominal Credit: Why Donor Recognition Should Not Limit the Deductibility of Section 170 Charitable Contributions
Benjamin J. Imdieke recently wrote an Article entitled, A Nominal Credit: Why Donor Recognition Should Not Limit the Deductibility of Section 170 Charitable Contributions, 42 ACTEC Law Journal 119 (2016). Provided…
Nonprofit Law Prof Blog
Schlunk: Why the Charitable Deduction for Gifts to Educational Endowments Should Be Repealed
Herwig Schlunk (Vanderbilt) has published Why the Charitable Deduction for Gifts to Educational Endowments Should Be Repealed, 71 U. Miami L. Rev. 702 (2017). Here is the introduction (footnotes omitted):The…
Nonprofit Law Prof Blog
Conservation Easements: Today’s Biggest Charitable Contribution Deduction Loophole?
How large is the potential for hard-to-detect and even harder-to-counter abuse when it comes to the federal income tax deduction for "qualified conservation contributions" under Internal Revenue Code section 170(h)?…
The Public Finance Tax Blog
Tax Court Strains to Disallow Charitable Contribution Deduction
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 of topics directly and indirectly related…
The CPA Desk
Tax Deduction from Donating a Vehicle
By Emily Smikal
All charitable donations aren’t created equal — some provide larger deductions than others. And it isn’t necessarily just how much or even what you donate that matters. How the charity…
Tax Law for the Closely Held Business
Private Foundations: A Primer for the Business Owner
By Lou Vlahos
The Charitably-Inclined Business Many successful business owners attribute some part of their financial success to their community. The term “community” may have a different meaning from one business owner to…
Agricultural Law and Taxation Blog
Charitable Contributions Via Trust
OverviewCharitable giving is an important part income tax and estate planning for some clients. Often the charitable gift is made directly by the individual, but there can be benefits to…
Nonprofit Law Prof Blog
Most Litigated Issue #8: Charitable Contribution Deductions
In her Annual Report to Congress, National Taxpayer Advocate Nina Olson listed charitable contribution deductions under Internal Revenue Code section 170 as number eight on her list of ten Most Litigated Issues.…
Nonprofit Law Prof Blog
Schizer: Subsidies and Nonprofit Governance: Comparing the Charitable Deduction with the Exemption for Endowment Income
David Schizer has posted a new working paper, entitled "Subsidies and Nonprofit Governance: Comparing the Charitable Deduction with the Exemption for Endowment Income." From the abstract:Charitable subsidies are supposed to…