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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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Suit to Enforce Electioneering Ban Dismissed - Maybe

Wednesday, July 23, 2014

On July 17, the Freedom from Religion Foundation ("FFRF") and the IRS jointly moved to dismiss without prejudice a lawsuit the secularist organization filed two years ago, which sought to compel the agency to enforce the statutory prohibition on electioneering by churches.

CCA 201429022 - Excluding Gain on Residence of 2010 Decedent

Monday, July 21, 2014

In CCA 201429022, a lawyer in the Chief Counsel's office advised a branch chief that there is a limited circumstance under which a Code provision, retroactively repealed in 2010, still applies.

PLR 201429001 - Late ESBT Election

Monday, July 21, 2014

In PLR 201429001, the Service granted inadvertent termination relief to an S corporation where the trustee of a decedent's revocable trust failed to make a timely ESBT election to maintain subchapter S status.

PLR 201429009 - Failure to Segregate Assets in Joint Trust Not Fatal

Monday, July 21, 2014

In PLR 201429009, the Service ruled a decedent's estate would not include the portion of a joint trust that his predeceased spouse had contributed, except to the extent of assets subject to a limited withdrawal right.

Revocations and Rejections

Monday, July 21, 2014

Among this week's release of private letter rulings were one rejection letter, PLR 201429027, and two revocations, PLRs 201429028 and 201429030, both sustained on appeal.

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