|
|
|
Select a date
Please wait ...
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.
Subscribe to get access to a full suite of professional research tools.
 |
Daily Expert Commentary
Expert insight on the latest in charitable planning news and events. Learn More
|
 |
Extensive Online Library
One of the most comprehensive online libraries available, with personal sorting and storage. Learn More
|
 |
Calculations
An extensive array of accurate and easy-to-use tools for further research. Learn More
|
 |
The Handbook
The "how-tos" of charitable planning easily searchable and updated regularly. Learn More
|
Support
If you encounter problems when using this website, or when the website does not function as you would expect, please contact our support team: support@charitableplanning.com. |
Legal
Questions related to our terms of use, privacy policy, copyright or other such legal matters should be directed to our legal team: legal@charitableplanning.com. |
Feedback
If you have comments about the website or our commentary, or if you have suggestions on how we can better serve you, please use our Feedback Form. |
© 2006-2014, CPC Holdings, LLC
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.
Six Rulings on Inherited IRAs and Spousal Rollovers
Monday, July 28, 2014
Among this week's release of private letter rulings were six rulings dealing with issues arising from imperfect beneficiary designations on decedents' IRAs.
TAM 201430019 - Nonmember Receipts by Social Club Within Limits
Monday, July 28, 2014
In TAM 201430019, TE/GE Technical advised an area appeals office that the 501(c)(7) status of a social organization for owners of a particular make of automobile should not be revoked on the basis of its receipts from nonmembers.