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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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Six PLRs Approve Settlement Affecting GST Exempt Trust

Monday, July 27, 2015

In six identical rulings, numbered PLRs 201530008 through 201530013, the Service ruled the settlement of a controversy among beneficiaries of a pre-1985 trust would not affect its grandfathered GST tax-exempt status or trigger any income or transfer tax liabilities.

PLR 201530023 - Scholarship Exception Ruling

Monday, July 27, 2015

In PLR 201530023, the Service determined a private foundation's grants to individuals would fall within the scholarship exception to the general prohibition against taxable expenditures.

Art Advisory Panel Releases 2014 Report

Monday, July 27, 2015

Last week, the IRS Art Advisory Panel ("Panel") released its summary report for calendar 2014.

Pulling Estate: Assemblage of Parcels Not "Reasonably Likely"

Friday, July 24, 2015

In Estate of Pulling v. Commissioner, the Tax Court ruled the government had not carried its burden of proof regarding its valuation assumptions. IRS theorized it was "reasonably likely" three smaller parcels of undeveloped land owned by a decedent would be assembled with adjacent acreage owned by related parties, thus justifying a much higher valuation.

Judicial Watch Says Documents Show IRS Targeted (c)(4) Donors for Gift Tax Audits

Friday, July 24, 2015

IRS

On Wednesday, the government watchdog Judicial Watch released nearly six thousand pages of documents it retrieved in an FOIA lawsuit against IRS, including several e-mail exchanges indicating TE/GE sent lists of donors to various 501(c)(4) organizations to the estate and gift tax audit unit.

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