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Tax Matters
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2008
March 1-15
Some people are really hard to convince
Prospective exemption based on lien date, not application date
Full
Article
February 1-29
Unqualified disclaimer negates estate tax deduction
Religious day care center denied exemption
Full
Article
January 1-31
IRS posts new Form 990-N
Deductions denied for lack of proof
Full
Article
2007
December 1-31
Court disregards “sham” charitable trust
Minnesota Court requires gift for charitable exemption
Full
Article
November 1-30
McVeigh lawyer denied contribution deduction for gift of government’s investigation papers
Buddhist retreat property denied exemption
Court denies deduction for “possible” gift
Full
Article
October 1-31
Improper receipt dooms deduction
IRS may compel information for foreign investigation
Subsidized low income housing not exempt
Full
Article
September 1-30
Rod and gun club denied charitable exemption
Nursing home may emerge from ‘twilight zone’
Vacation expense not deductible
Full
Article
August 1-31
Is it worth the effort to file correct tax return?
IRS really wants FICA taxes from medical residents
Full
Article
July 1-31
Tax credit housing denied exemption
Unpaid minister’s expenses not deductible
Access easements are exempt from real estate tax
Hospital’s roller skating rink not exempt
Full
Article
June 1-30
IRS reports increase in complaints of electioneering
Deduction lost for split interest trust
Tax Court denies property deductions
Full
Article
May 16-30
Change in public access requirement does not prevent exemption
Sales tax exemption of Bibles unconstitutional
Full
Article
May 1-15
Churches of “suppressed” parishes subject to property tax
Taxable nonprofit can’t deduct costs of medical marijuana
Full
Article
April 16-30
Landlord fails to qualify as charitable
“Underutilized” property qualifies for partial exemption
Full
Article
April 1-15
IRS revokes school exemption for private benefit
Full
Article
March 16-31
Girl Scout store is exempt from tax / Are club pro-shop, restaurant “commercial” uses?
Full
Article
March 1-15
Deductions
denied without substantiation
Full
Article
February 16-28
Senators
introduce expanded IRA rollover bill
Full
Article
February 1-15
IRS
publishes good governance practices
Full
Article
January 1-31
Congress
changes UBTI rules for CRTs / Charity
auction website is not exempt / Sixth
Circuit affirms validity of conservation easements / 27%
charitable subsidy does not qualify for exemption
Full
Article
2006
December 1-31
IRS
issues procedure to change classification from supporting organization to 509(a)(1) or (a)(2) / Cleared
property in conservation area not exempt / (c)(3)
status satisfies “no use for profit” requirement
for exemption
Full
Article
November
16-30
Housing for lower-income residents not exempt
Full
Article
November
1-15
Charity can’t join benefits firm in tax refund claim
/ Even the U.S. gets the terminology wrong
Full
Article
October
16-31
Trust and Power of Appointment are not single instrument
Full Article
October
1-15
Provena Covenant denied state real estate tax exemption / Taxpayers
lose $210,000 contribution because of incomplete Form 8283 / Tax
Court denies deductions for lack of substantiation
Full Article
September
16-30
Deduction denied for video production
/ Priest’s charitable trust does not qualify for estate tax
deduction / No deduction on Turbotax error
Full
Article
September
1-15
Abdelhak loses claim for contribution
deduction
Full
Article
August 1-31
CRT
Trustee must file refund claim within three years / Deductions denied
for lack of substantiation
Full
Article
July 16-31
State
law can’t grant retroactive extension for fraternities to
file for tax exemption
Full
Article
July 1-15
Low-income
apartments lose real estate exemption
Full
Article
June 16-30
Court rejects Internet valuation of truck
Care facility denied real estate tax exemption
Full
Article
June 1-15
Deduction
denied for split interest trust
Deduction denied for conservation easement
Full
Article
May 16-31
IRS
sends hospital questionnaire
Medical clinic gains exemption in Michigan
Full Article
May 1-15
Seller-funded down payment assistance
plans
are denied charitable exempt status by IRS
Physicians’ pay based on “productivity”
causes denial of real estate tax exemption
Full
Article
April 16-30
Court
reduces deduction for gift of underwater hotel
Full Article
April 1-15
Court enjoins City‘s eviction of
Church
Full
Article
March 16-31
Tax
Board can’t revoke exemption without change in facts or law
Full Article
March 1-15
IRS helps foundation terminated by state
law
Full Article
February 16-28
Statute exempting
YMCA property survives challenge by for-profit clubs
Full
Article
February 1-15
Deductions denied without adequate substantiation
Full Article
January 16-31
Senators’
fundraising letters are not political intervention
Full
Article
2005
December
16, 2005 - January 15, 2006
No deduction for tuition for religious school
Applicant failed to exhaust administrative remedies
Full Article
December
1-15
Tax protester can’t stop summonses
Full Article
November
16-30
Volunteer can’t deduct cost of lunch
Full
Article
November 1-15
Tax
Court sets value of van at auction price
Commitment to renovation is not enough for exemption
Full
Article
October
16-31
Tax Court fixes value of real estate gift
Full Article
October
1-15
CRAT lessee can’t file real estate tax appeal
Food Bank trucks are motor private carriers
Full Article
September
16-30
IRA rollover dropped from Katrina Relief
IRS re-establishes leave donation program
Full Article
August 16-September
15
Museum Foundation is private nonprofit
Remote housing units not exempt
Full Article
August 1-15
CBO questions taxing nonprofits
IRS issues reminder on Supreme Court lobbying
Full
Article
July 16-31
IRS issues final rules on allocating contributions to U.S.
source income for foreign tax credits
Leasehold income precludes exemption for property
Full Article
July 1-15
House Committee holds hearings on easements
Full Article
June 16-30
Tax Court upholds conservation easements
Full Article
June 1-15
IRS
issues guidance for IP contributions
Full Article
May 16-31
Senators propose bill to curb abuse of charitable life insurance
Conservative groups oppose Senate Finance Committee reforms
Full Article
May 1-15
Grassley, Baucus target supporting organizations for reform
What’s a board to do?
Full Article
April 16-30
Donor denied deductions without substantiation / “Expert”
can’t testify on meaning of charitable
Full Article
April 1-15
Property owned by charity and leased to a charitable day care
center is exempt / IRS provides safe harbor waiver rules to protect
tax status of charitable remainder trusts
Full Article
March 16-31
Medical transportation company denied exempt status
Full Article
March 1-15
Pastor’s residence exempt from real estate tax
Full
Article
February
16-28
Budget proposes tax- free IRA withdrawals for charity; new tax on
investor-owned life insurance benefits / Court says 501(c)(3) church
is religious society, not eligible for broader “public use”
exemption
Full
Article
January
16-31
IRS
to require large nonprofits to file returns electronically / Court
denies exemption to Healthplex which competes with private clubs
Full
Article
2004
December 16-January 15, 2005
Illinois
Supreme Court says Legislature can’t change Constitutional
standard for tax exemption
Full
Article
December 1-15
IRS
issues car donation alert / IRS sets mileage rate, low cost item
figures / Environmental preserve entitled to exemption, but not
while buildings are under construction
Full
Article
November 16-30
Charity may not
promote political action committee / Headmaster’s house not
exempt from real estate tax
Full
Article
November 1-15
Independent living
units of home for aged are entitled to real estate tax exemption
/ Foundation grant to school which may be used to repay loan from
Foundation founder is not self-dealing
Full
Article
October 16-31
Congress limits
deductions for vehicles, and gifts of intellectual property
Full
Article
October 1-15
Industry
certification program is unrelated business
Full Text
September 16-30
Charitable
hospital need not show day care unavailable elsewhere to obtain
exemption
Full Text
August 16-September 15
IRS
“announces” compensation scrutiny
Property
exempt partly as home and partly as place of worship
Full Text
August 1-15
IRS
allows taxpayers to allocate contributions to U.S. source income
for foreign tax credits
Halfway house is not “subsidized housing”
Full Text
July 16-31
Taxpayers denied
deduction on split-dollar insurance premiums
Deductions
denied without substantiation
Nursing
home denied exemption for private pay residents
Full Text
July 1-15
IRS issues guides
for car donation programs
Certified
mail means certified mail
Full Text
June 16-30
Nonprofit can’t
recover real estate taxes paid because it failed to realize it should
claim exemption
Residential
use of charity’s headquarters causes loss of real estate tax
exemption
Full Text
June 1-15
Government Initiates
Appeal process in St. David's Hospital case
IRS will
include churches in review of high income employees
Residential
portion of parish house is not exempt as purely public charity
Full Text
May 16-30
Fitness
Center not eligible for real estate tax exemption
Board denies exemption to assisted living for the rich
Full Text
May 1-16
Ten
years later, IRS agrees with court
Full Text
April 16-30
IRS
declares war on tax shelter with exempt organizations
FARM property qualifies for religious exemption
Full
Text
April 1-16
IRS
must disclose response to Congress
Physician bonuses
may preclude charitable exemption
Full
Text
March 16-31
Tax Court Sets
medical deduction for CCRC
Trust loses capital
gain set-aside deduction
Full Text
March 1-16
Court
denies exemption for Peoples Prize
Preview |
Full
Text
2003
December
October
- Meeting Center
denied exemption for "commercial" activity - Oct 2003
Preview
| Full
Text
September
- Medical residents,
fellows exempt from social security taxes
Church land without buildings not exempt from real estate tax
Preview | Full
Text
August
July
- Taxpayer
penalized for inaccuracy in double deduction of gift
Preview
| Full
Text
June
March
January
- Tenant
under 115-year lease may be considered owner for real estate tax
exemption
Preview
| Full
Text
2002
December
- Pa. Court
ducks constitutional issue, but exempts nonprofit
- Court denies
(c)(3) exemption for Salvation Navy
Preview |
Full Text
October
- IRS issues
2003 CPE text, available on its website
- FEC exempts
charities from reporting on electioneering
- Minnesota
Court says deduction for gifts to state charities is bad
- Clinic next
to hospital wins exemption from real estate tax
Preview |
Full Text
September
- Vermont Supreme
Court grapples with concept of indefinite class
Preview |
Full Text
July/August
- Tax Court
denies deduction for split-interest insurance gift
- Assisted
living facility denied real estate tax exemption
Preview |
Full Text
May/June
- PA Court
exempts center partially occupied by for-profits
- MN Court
exempts facilities of seminary of learning
Preview |
Full Text
April
- Court denies
exemption for social group
- Elderly are
legitimate subjects of charity
Preview |
Full Text
March
- E-mail substantiation
will satisfy IRS
- PA Courts
look at entity, not separate parcel, for exemption
- Association
receives UBTI from publication of magazine
Preview |
Full Text
February
- Is bargain
sale to foundation an act of self-dealing?
- Ninth Circuit
asks amicus brief on parsonage allowance
- Louisiana
Courts Split On Partial Exemption
Preview |
Full Text
January
- President
promotes, Congress considers incentives for donations
- IRS finally
settles UBIT issue on arbitrage of (c)(3) bonds
- Failure of
substantiation costs taxpayers again
Preview |
Full Text
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