Topic
Charitable Contribution Deduction
256 published works
ImmigrationProf Blog
#GivingTuesday
*updated 5:00PM Central*It's Giving Tuesday, time to assuage the guilt of yesterday's Cyber Monday sprees with some charitable contributions.There are a LOT of wonderful immigration-related 501(3)(c) organizations that you might…
Nonprofit Law Prof Blog
IRS Enacts Unlimited Above the Line Charitable Contribution Deduction for Non-Itemizers
In one fell swoop, the IRS proved that nothing is really sacred in tax law. Constructive receipt, assignment of income, above the line stuff, things we might study for weeks…
Nonprofit Law Prof Blog
Harvey Dale’s Warning About Contributions to Foreign Charity
Way back in 1995, Harvey warned us that the geographical limitations on charitable contributions would eventually spell trouble: It is extremely difficult to justify the place-of-organization restriction. The rationale in the…
Nonprofit Law Prof Blog
The Conservation Easement Should Be Replaced with Direct Spending
See, this is why we can't ever have anything good. All we really need to know is that a donor purchased 248 acres for $730,000, about $3000 an acre. Merely…
Nonprofit Law Prof Blog
New Guidance on Conservation Easements — and a Quick Deadline for Old Easements
IRS Notice 2023-30 implements a guidance requirement imposed by the Appropriations Act signed into law late last year. The Notice provides safe harbor clauses to address unforeseen extinguishment and boundary…
For Purpose Law Group Blog
Renewed Push for Universal Charitable Deduction
We now mark the third anniversary of the start of the COVID-19 pandemic. Among the few silver linings of this catastrophe for the philanthropy community has been the flexibility of…
Nonprofit Law Prof Blog
Debating the Wisdom of Federal Tax Benefits for Charities
The past couple of months have seen several commentators questioning whether the federal tax benefits for charities should continue to exist, either in their current form or at all. Here…
Nonprofit Law Prof Blog
National Taxpayer Advocate: Congress Should Remove the Contemporaneous Aspect of Written Acknowledgements for Charitable Contributions
One nightmare of donors and tax advisors alike is having a sizeable charitable contribution deduction disallowed for failure to meet the substantiation requirements imposed by Congress, which the IRS and…
Nonprofit Law Prof Blog
National Council of Nonprofits Releases Public Policy Agenda
National Council of Nonprofits published its annual Public Policy Agenda. Tax law tops the list: 2023 Public Policy Agenda As the nation recovers from the adverse impacts of the COVID-19 pandemic,…
Nonprofit Law Prof Blog
Chief Counsel Advises that Crypto Donations Require Qualified Appraisal
A January 10, 2023 Chief Counsel Memorandum concludes that cryptocurrency donors must obtain a qualified appraisal to claim a charitable contribution deduction. Donors hoped to rely on the exception set out…