Topic
Charitable Contribution Deduction
256 published works
Tax, Trusts & Estates Law
Receiving a Deduction for Your Charitable Contribution on Giving Tuesday
Today is Giving Tuesday, so today’s blog post focuses on ensuring that you are doing everything necessary to receive your charitable deduction, especially in light of a recent court decision.…
Wills, Trusts & Estates Prof Blog
Article On Social Arguments for Charitable Deductions
Michael Goon (Milbank, Tweed, Hadley, & McCloy LLP) recently published an article entitled, A social argument for the charitable deduction, 70 N.Y.U. Ann. Surv. Am. L. 247-282 (2014). Provided below…
Wills, Trusts & Estates Prof Blog
IRS Proposing New Rules Dealing With Charitable Contribution Deductions
The Internal Revenue Service (IRS) has proposed new rules that deal with charitable contribution deductions. Under the current rules donors that want to claim charitable contribution deductions of $250 or…
Not For Profit/Exempt Organizations Blog
IRS Proposes Rules for Donee Charitable Donation Reporting
By Amy Zelcer
On September 16, 2015, the IRS issued proposed regulations concerning the time and manner for donee organizations to file information returns that report required information about charitable contributions. The proposed…
Nonprofit Law Prof Blog
Boy, Treasury’s Been Busy… Prop Regs under Section 170
In the third piece of guidance issued over the last seven days, the IRS issued proposed regulations under Section 170(f)(8) last week. On September 17, 2015, the IRS issued a…
Nonprofit Law Prof Blog
White House Briefing Memos re: Exempt Orgs and Charitable Contributions
I think I would have been a much better and more engaged tax student back at UF if the internet had been around back then. Sheeesh, I feel old as…
Nonprofit Law Prof Blog
Newman: Contributions to College Athletic Booster Clubs
Joel Newman (Wake Forest) has posted Contributions to College Athletic Booster Clubs, LEXIS Federal Tax Journal Quarterly (March 2015). Here is the abstract:Not all transfers of value to qualified charitable…
Wills, Trusts & Estates Prof Blog
Animal Rescue Charitable Deductions
Every year, thousands of individuals volunteer their time and money to help animal-rescue organizations such as the Humane Society and the American Society for the Prevention of Cruelty to Animals…
Wills, Trusts & Estates Prof Blog
Tax Court Limits Charitable Deduction For Estate
When Eileen Belmont died, the bulk of her estate was left to charity including a post-death cash distribution from her retirement plan. But a legal challenge by her brother caused…
Nonprofit Law Prof Blog
President’s Budget Proposals Affecting Charities
President Obama’s proposed Fiscal Year 2016 Budget (“Proposed Budget”) contains a few provisions affecting charities and charitably minded donors. The following proposals are of interest. Direct quotes are from either…