The federal District Court in Maryland has refused to grant taxpayers a charitable contribution deduction for the value of a home they donated to a charity for “deconstruction” as part of the organization’s job training program.  The Court has allowed a deduction for additional cash that the owners gave in order to offset some of the charity’s costs.

Pennsylvania Attorney General Josh Shapiro has asked the state’s Commonwealth Court to modify existing consent decrees for the University of Pittsburgh Medical Center, and Highmark, Inc., a Blue Cross/Blue Shield health insurance plan, to ensure that UPMC “abides by its charitable obligations to the Commonwealth of Pennsylvania.” 

An applicant for 501(c)(4) social welfare status may not challenge the facial constitutionality of a Revenue Ruling relied upon by the Internal Revenue Service in denying its claim for (c)(4) status, the Fifth Circuit Court of Appeals has ruled.