A retired grandmother who is “fond of shopping” developed what she described at trial as her “personal tax shelter.” She bought clothing that had been heavily marked down for sale at Talbots and immediately gave it to Goodwill Industries so that she could claim a charitable contribution deduction on the original list price.
When Alan R. Dawe died in New York state in 2014, he left the residue of his estate, about $700,000, to the trustees of his “Dawe Family Trust” to expand his website devoted to Dawe family genealogy and to create an archive of family genealogical data, photos and heirlooms.
The bylaws of the Refuge Temple Church of God in Christ, a South Carolina nonprofit corporation founded by Pastor Elder Edward Jenkins in 1997, provide that the pastor can fill vacancies on the board with the advice and consent of the other directors.
An appellate court in Colorado has affirmed the denial of real estate tax exemption for a child care center operated by a charitable hospital. The Court has ruled that it does not qualify under the state criteria for day care centers and is not a charitable enterprise.
The Internal Revenue Service has decided that tax-exempt organizations filing Form 990 or Form 990-EZ tax information returns other than 501(c)(3) public charities will no longer have to file a Schedule B listing their significant donors. (Rev. Proc. 2018-38.)
