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 October 04, 2011
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 December 31, 2012
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 May 04, 2010
Form 990 Changes Implemented in Final Regs.
The IRS issued final regulations implementing extensive revisions made in 2008 to Form 990.
Published on October 31, 2011
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 May 03, 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 February 28, 2013
IRS Refocuses Large Business Operations, Highlights International And Global High-Wealth Cases
This item highlights IRS efforts to refocus the work of its former Large and Midsize Business (LMSB) Division, now known as the Large Business and International (LB&I) Division, in an effort to strengthen international compliance.
Published on June 16, 2011
IRS Initiatives Could Change Compliance Landscape in 2010
During the latter part of 2009, the IRS announced a number of new compliance initiatives that, when fully implemented, have the potential to dramatically alter the way the IRS deals with certain groups of taxpayers.
Published on January 28, 2011
Getting the Most from Individual Charitable Contributions
This article discusses the issues involved in determining whether a charitable contribution is deductible, what the amount of a contribution is, and when and how much of a contribution is deductible.
Published on May 10, 2010
Taxability of Employer-Provided Educational Assistance
There are four distinct circumstances in which employer-provided educational assistance is nontaxable.
Published on July 25, 2013