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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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TE/GE Updates Processing of Political (c)(3) Applications

Thursday, December 18, 2014

IRS

In a memo, Acting EO Director Jon Waddell updated interim guidance on handling 501(c)(3) applications for tax-exempt status for applicants involved in political campaigns.

Senate Approves Short-Term Extenders Package, Including IRA Rollover

Thursday, December 18, 2014  Updated!

Highlights
Legislative

By a vote of 76 to 16, the Senate late yesterday approved H.R. 113-5771 ("Bill"), a package of more than fifty one-year extenders, including the Charitable IRA Rollover and several other charitable deduction measures.

UPDATE: As of 8:00 am EST, December 18th, there are no reports indicating the President has signed the Bill.

Making Gifts to a Brother

Thursday, December 18, 2014

This case study illustrates how a donor can use a gift annuity to provide a fixed income stream to a relative for life, while at the same time reducing taxes and benefiting charity.

Fourth Circuit Affirms Belk

Wednesday, December 17, 2014

In Belk v. Commissioner, the 4th Circuit federal appeals court affirmed a Tax Court decision disallowing a claimed charitable deduction for a "floating" conservation easement, in which the transferors reserved a power to substitute contiguous parcels.

Revocations and Rejections

Tuesday, December 16, 2014

Among this week's release of private letter rulings were four revocations, PLRs 201450020 through 201450023.

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