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Another Large Increase in Gift Tax Return Filings

Friday, October 24, 2014


Gift tax returns filed in 2013 reported gifts in calendar 2012 aggregating $421.3 billion, a more than three-fold increase over the previous year, according to IRS Statistics of Income. The 369,063 returns filed was almost a 50% increase from 2012.

Court Dismisses Two Actions Arising from Targeting Controversy on Procedural Grounds

Friday, October 24, 2014

A federal district court yesterday dismissed separate lawsuits brought by True the Vote and Linchpins of Liberty, largely on procedural grounds. The organizations brought suit for IRS delay or denial of exempt status due to political beliefs and money damages for violation of Constitutional rights and unlawful disclosure of confidential taxpayer information.

Donor Advised Fund Avoids Capital Gain on QRP and Endows Charitable Giving

Thursday, October 23, 2014

Contributing QRP to a DAF can avoid capital gain taxes.

Proposed 5-Year Payout on DAFs May Be Dropped

Wednesday, October 22, 2014

According to reports from BNA and Tax Analysts, Harold Hancock, tax counsel on House Ways and Means Committee's majority staff, said it is possible the controversial 5-year payout proposal for DAFs currently contained in Rep. Dave Camp's (R-Mich.) discussion draft may be altered or dropped.

We will let our readers know as new developments on this matter unfold.

IRS to Try Again with Electioneering Regs

Wednesday, October 22, 2014


In an interview last week with a panel of journalists from Tax Analysts, IRS Commissioner John Koskinen said he expected to have redrafted proposed regulations on political activity by exempt organizations "out for public comment early next year."

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