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CharitablePlanning.com is an online tool for planning professionals seeking to manage their research, save time and make educated decisions. In addition to a fully searchable library, useful calculations and personal file management, subscriptions include daily commentary from our team of experts on important events, as well as access to the definitive Handbook on the field of Charitable Planning.

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Revocations and Rejections

Tuesday, July 29, 2014

Among this week's release of private letter rulings was one rejection letter, PLR 201430014.

Jermihov: Cash Contributions to Church Not Substantiated

Tuesday, July 29, 2014

In Jermihov v. Commissioner, the Tax Court ruled a husband and wife did not substantiate claimed deductions for cash contributions to their church. However, the court allowed a small fraction of the claimed amount based on the taxpayers' testimony at trial.

Two Scholarship Exception Rulings

Monday, July 28, 2014

In two unrelated rulings, PLRs 201430015 and 201430016, the Service determined a private foundation's grants to individuals would fall within the scholarship exception to the general prohibition against taxable expenditures.

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