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DC Circuit Affirms Loving

Thursday, April 24, 2014

The Federal Circuit Court of Appeals for the District of Columbia last week issued its opinion in Loving v. IRS, affirming a trial court decision that invalidated the agency's effort to regulate paid return preparers.

Case Study: Combining a Special Needs Trust with a Charitable Remainder Trust

Thursday, April 24, 2014

Contributing stock to a CRT and a Special Needs Trust enables donors to care for their special needs child, avoid capital gains tax, and give to charity.

Draft Form 1023-EZ Released

Wednesday, April 23, 2014


Although the document has not yet been officially published, IRS is seeking comments on a draft Form 1023-EZ, a two-page application by which smaller organizations could request 501(c)(3) exempt status.

Third Quarter Priority Guidance Update

Wednesday, April 23, 2014


Earlier this week, the IRS released a third quarter update on its progress toward meeting its Priority Guidance Plan for fiscal 2013-2014.

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