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(c)(4) Targeting Controversy Moves to the Courts
Thursday, April 17, 2014
Earlier this week, the Republican National Committee filed suit in federal district court, seeking to compel IRS to produce documents relating to the targeting of conservative 501(c)(4) applicants based on their political leanings.
On the same day, the Tea Party Patriots, Inc., a 501(c)(4) organization based in Woodstock, GA, sued to compel IRS and the Treasury to produce documents relating to the drafting of proposed regulations that would limit political activity by social welfare groups.
Judicial Watch FOIA Suit Yields Hundreds of Lerner e-Mails
Thursday, April 17, 2014
Among hundreds of documents produced by IRS in connection with a Freedom of Information Act lawsuit brought by Judicial Watch were e-mails in which former EO Director Lois Lerner and other senior IRS officials discussed cooperating with the Justice Department in possible prosecution of 501(c)(4) organizations who had falsely stated on their applications that their political activity would be minimal.
Case Study: Using a CGA to Increase Income
Wednesday, April 16, 2014
Donor creates a charitable gift annuity to eliminate capital gain taxes on the sale of appreciated stock, diversify her portfolio, and increase her lifetime income. Donor also shifts the investment risk to the charity, while supporting charitable causes that are meaningful to her.
Revocations and Rejections
Tuesday, April 15, 2014
Among this week's release of private letter rulings were three rejection letters and two revocations, numbered PLRs 201415003 through 201415007.
Woodbury: Late Filing Wrecks 6166 Election
Tuesday, April 15, 2014
In Estate of Woodbury v. Commissioner, the Tax Court ruled the election to pay estate tax in installments could not be made on a late filed return, and the prior notice by the estate that it intended to so elect did not substantially comply with the statute or the regulations.