A taxpayer who donated “high end cycling EQ apparel” that he claimed was worth $188,563.50 has been denied a charitable contribution deduction on the whole gift because he failed to follow the substantiation requirements set out in Treasury regulations.

The Internal Revenue Service has recently resumed the issuance of group exemptions for tax-exempt entities after suspension of the process for more than 5 years.

One would expect that the answer to this question would be clear by now.  But, at least in California, it is not a settled issue, and an appellate court has attempted to establish a new standard by which to determine the answer.

When the Board of Supervisors of Tobyhanna Township in Northeastern Pennsylvania passed an ordinance to “establish fire protection” in the Township in 2022, the Tobyhanna Township Volunteer Fire Company followed through with its warning that it would no longer serve as the officially recognized fire company in the Township. It said it would serve on a secondary basis at no cost to the Township.

A trial court in Manhattan has been called upon to interpret the bylaws of what is purportedly the oldest black Baptist church in the state of New York in order to determine whether the recently elected pastor was validly elected.  It has interpreted the Church’s bylaws to include a word that isn’t there.

The federal District Court for the District of Columbia (Beryl A. Howell) has issued a preliminary injunction to prevent the Department of Health and Human Services from abruptly terminating seven research projects at the American Academy of Pediatrics.  The Court found that the terminations on the stated ground that the projects “no longer effectuate agency and HHS policies” are likely to be found to be unconstitutional retaliation for public positions that the AAP had taken against activities at HHS.

The Sixth Circuit Court of Appeals has affirmed a jury conviction and trial court sentence for wire fraud and money-laundering in raising funds under false pretenses on Facebook.