Archives by Feature: Tax Matters

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2012

December 15-January 15, 2013
Court taxes pastors on personal use of funds
Full Article

November 16-December 15
Grant of easement is contemporaneous substantiation
Former owner lacks standing to contest real estate tax
Full Article

October 16-November 15
Special needs trust denied exemption
Full Article

September 16-October 15
Museum property partially exempt from tax
Full Article

August 16-September 15
Circuit Court reverses denial of façade easement deduction
Oregon Court denies deduction for photo vouchers
Thrift Shop entitled to real estate exemption
Full Article

July 16-August 15
Finally, IRS recognizes deductibility of gifts to single member LLCs
Appeals Court says gift with easement is deductible
Full Article

July 1-15
Be sure to read the instructions to tax forms!
PA Court denies exemption to continuing care retirement community
Full Article

June 1-30
Tax Court denies deduction for another façade easement
CHDO lacks standing to file real estate tax appeal
PA court denies exemption to summer camp
Full Article

May 1-31
Charitable trust not “prevailing party” in tax litigation
Taxpayers denied $504,000 deduction on conservation easement
Full Article

April 1-30
Appeals Court affirms UBIT on (c)(4)’s beach club and parking income
Foundation not liable for excise tax on reversion of pension plan
Full Article

March 1-31
Court denies deduction for gift of house to be burned down
“Parsonage allowance” for one house only
Full Article

February 1-29
Tax Court denies deduction for terminable conservation easements
Gifts from estate by administrator not deductible
Full Article

January 1 -31
Art center denied real estate exemption
Full Article

2011
December 1-31
Court keeps Florida Christian Coalition in tax limbo
Deductions denied for inadequate substantiation
Full Article

November 1-30
Tax Court permits some, but not all, volunteer expenses
One-man research entity entitled to real estate exemption
Full Article

October 1-31
Not a charity? What do the eagles pay?
Full Article

September 16-30
Delayed gift to charity still deductible
Full Article

September 1-15
Internet-ordained Reverend denied exemption for home
Full Article

August 16-31
Support of for-profit affiliates costs nonprofit real estate tax exemption
Full Article

July 16-August 15
Pastor must pay more tax, not fraud penalty
Full Article

June 16-July 15
Supported orgs must be “readily identifiable”
Full Article

May 16-June 15
No fair value deduction for gift in art scheme
Deduction denied for gift of house
Full Article

April 16-May 15
Another deduction denied for conservation easement
Charity’s property leased to state not exempt
Full Article

March 16-April 15
Charity officer can’t remove tax lien that damages credit
Charitable board service is evidence of residency
Full Article

February 16-March 15
For-profit successor denied (c)(3) exemption
Tax preparer liable for 75% fraud penalty
Full Article

January 16-February 15
Property leased to church not exempt
Members of religious community are employees
Full Article

January 1-15
Court denies exemption to CCRC
Nonprofit consultant granted real estate exemption
Full Article

2010
December 1-31
No deduction for house contribution
Incidental rentals do not defeat exemption
Full Article

November 1-30
Income from margin account still subject to UBIT
Union property not exempt as charitable
Full Article

October 16-31
Religious organization fails ‘associational test’ to be church
Tax on vacant parsonage not unconstitutional
Full Article

September 16-October 15
Court refuses to decide tax status
Payment of cash with historic easement not deductible
Full Article

August 16-September 15
Bluetooth group not entitled to (c)(6) status
One-man sperm bank not charitable
Full Article

July 16-August 15
Court denies exemption to congregate living facility
Property leased to for-profit religious camp is exempt
Full Article

June 16-July 15
Is ministers’ housing allowance constitutional?
Full Article

May 16-June 15
Gifts to individuals, missionary not deductible
Catholic Church not universal for tax purposes
Façade easement fails perpetuity test
Full Article

April 16-May 15
Deductions denied without substantiation
Organization can’t sue without counsel
Title Holding Company partially exempt from real estate tax
Full Article

April 1-15
Provena Hospitals finally loses real estate exemption
Payment to charitable foundations is not “business expense”
Full Article

March 1-31
May 15 is deadline for first Form 990-N filers
Full Article

February 16-28
“Cool, non-churchy” skate park not exempt
Court again refuses to rescind abusive tax shelter transaction
Full Article

January 16-February 15
Group to legalize child sex and photos not charitable
Full Article

January 1-15
Sanctuary not exempt where hunters roam
Full Article

2009

December 1-31
Property used to “support” church not exempt
Religious community may not deduct food, medical care to members
Full Article

November 1-30
Tax Court denies exemption to sole member corporation
Valuation dispute does not invalidate disclaimer to charity
Incidental rental of facilities costs foundation exempt status
Full Article

October 16-31
Church custodian’s residence not exempt
Full Article

October 1-15
Foundation denied supporting organization status
Air rights easement is not conservation easement
Full Article

September 16-30
Subsidized housing not exempt in Indiana
Property leased to church exempt
Full Article

September 1-15
Contributions not “necessary expenses”
Full Article

August 16-31
Court affirms $82,000 in penalties for late filing of Form 990
Assisted living facility exempt from real estate tax
Full Article

August 1-15
IRS finalizes Regs. on Form 990-N
Income from margin stock still subject to UBIT
Full Article

July 16-31
What constitutes “pecuniary profit” denying exemption?
Properties held for development are taxable
Full Article

July 1-15
Who owes sales tax on fundraising program?
Are Division I collegiate sports “educational”?
Full Article

June 16-30
Affiliate material on website is electioneering
Full Article

March 1-31
Taxpayer can’t get audit contacts under FOIA
Supporting organization not charitable
Full Article

February 1-28
Director of EO exams may not start church inquiry
Church space leased to school is exempt from real estate tax
Full Article

January 16-31
No deduction for car “totaled” before gift
Summer camp not exempt from real estate tax
Full Article

2008

December 16-January 15, 2009
Still no deduction for tuition to religious school
School penalized for bookkeeper’s failure to pay withholding
Separate legal existence not disregarded in tax case
Full Article

November 16-December 15
Informal claim sufficient to start refund process
Non-accredited school qualifies for exemption
Full Article

October 16-November 15
Court refuses to rescind tax shelter transaction
Full Article

September 16-October 15
IRS eliminates advance ruling process
Full Article

August 16-September 15
Provena Hospitals lose real estate exemption
Full Article

July 16-August 15
Is it a charity with fee of $17,000 per month?
IRS won’t review charity web links to related organizations
Full Article

June 16-July 15
Tax credit project denied exemption
Property waiting rehab not entitled to exemption
Full Article

April 16-30
Neighbors lack standing to appeal real estate exemption
Bowling association exempt as “civic” organization
Full Article

April 1-15
IRS can’t retroactively revoke (c)(4) exemption
Historical Society gets no break on tax value
Religious broadcaster denied real estate exemption
Full Article

March 16-31
Art colony granted real estate exemption
Full Article

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

• IRS must disclose denial, revocation of exemptions
  Preview | Full Text

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

• National policy think tank denied D.C. tax exemption
  Preview | Full Text

July

• Taxpayer penalized for inaccuracy in double deduction of gift
  Preview | Full Text

June

• Taxpayer sentenced to jail for deducting tuition payments
  Preview | Full Text

March

• IRS to stop targeted audits of charities that lobby
  Preview | Full Text

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