Tax Planning for Private Foundations
Private nonoperating foundations should employ tax planning techniques to lower the entity's excise tax rate from 2% to 1%. The potential tax savings that would result from proper tax planning...
Published on December 01, 2014
Creating a Private Foundation to Meet Charitable Goals
This column assesses the advantages and disadvantages of using a private foundation to meet charitable goals
Published on July 01, 2011
Coordinating Charitable Trusts and Private Foundations for the Business Owner Complying With UBIT and Self-Dealing Rules
This item details some charitable giving options for owners of closely held businesses, the applicable unrelated business income and self-dealing rules, and best practices for taxpayers who have these charitable desires and restrictions.
Published on April 01, 2014
Prop. Regs. Expand Options for Private Foundations in Grant-Making Process
The IRS proposed expanding the types of tax professionals on which private foundations may rely when making good-faith determinations as to the public charity status of foreign grantees
Published on January 01, 2013
Final Regs. Provide Rules for Entities Required to File Electronically
The IRS issued final regulations on the requirements for electronically filing returns for corporations and other entities.
Published on February 01, 2008
IRS Unveils New Procedures for Reinstating Tax-Exempt Status
Organizations have new procedures for getting their exempt status reinstated.
Published on March 01, 2014
Form 990 Changes Implemented in Final Regs.
The IRS issued final regulations implementing extensive revisions made in 2008 to Form 990.
Published on November 01, 2011
Planning for Charitable Contribution Limitations
The amount of charitable contributions an individual can deduct in any one tax year is limited depending on the types of organizations to which the contributions were made, the kinds of property contributed, and the amount or value of the donated property.
Published on March 01, 2013
IRS Raises Form 990 Filing Threshold
The IRS has raised the gross receipts threshold for Form 990, Return of Organization Exempt from Income Tax, from $25,000 to $50,000, allowing more tax-exempt organizations to avoid filing a full Form 990 or 990-EZ.
Published on March 01, 2011
The Tax Adviser April 2014
Articles Major Developments in Cost Segregation John M. Malloy, Craig J. Langstraat, and James M. Plečnik Americans Living Abroad
Published on March 31, 2014