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Nonprofit News  /   Archive: Tax

Atlas of Giving Issues Gloomy 2013 Forecast for Religious Giving

March 5th, 2013

Four takeaways for churches in the midst of projected declines. A company specializing in computer-based reports and forecasts for charitable giving in the United States says giving to religion rose steadily in 2012 compared to 2011.  The religious sector, though, has seen its share of the overall charitable giving market shrink, and a dismal outlook […]

Prove Your Property Tax Exemption!

February 28th, 2013

Allegheny County in Pennsylvania puts nonprofits on notice: Facing rising public pressure in a region dominated by tax-exempt giants, Allegheny County soon will require all nonprofits with property to prove they deserve their tax breaks. At Tuesday’s county council meeting, Executive Rich Fitzgerald announced plans to send letters to all 9,000 non-government tax-exempt properties in […]

Fifth Circuit Holds Employer’s Mandatory Travel Program Does Not Constitute Compensable Travel Time

February 19th, 2013

Recently the Fifth Circuit Court of Appeals, in Griffen v. S&B Engineers and Constructors, Ltd. (here) affirmed a judgment for an employer who was sued by its employees for travel time that the employer did not include as working time. There are essentially four general rules about when travel time might constitute working, compensable time […]

Religious Leaders Tell Congress No New Laws Are Needed to Curb Abuse

December 10th, 2012

Religious leaders sharply rejected any federal efforts to impose new laws or regulations on them, saying in a formal report to Sen. Charles Grassley that more effective administration of today’s rules and donor education would be the best way to curb any possible wrongdoing. The report came after Sen. Charles Grassley asked a panel of […]

Fairfax County Church Says Sign is About Being a Good Neighbor

November 5th, 2012

“The roadside sign says we’re the Church of the Good Shepherd. That’s only part of the story. We also really try to be the Church of the Good Neighbor. As a small Methodist church in suburban Virginia, we face the multiple challenges of distinguishing ourselves as constructive members of a small community, as a center […]

Online Church Ministry Denied Exemption and Church Status

August 30th, 2012

The IRS has recently released a determination letter denying recognition of federal income tax exemption to an organization claiming to be an online church ministry.  The applicant, a nonprofit corporation, proposed to provide “Christian spiritual leadership and pastoral care to individuals and fellowships in the international community of believers” who visit its website.  The entity […]

Deductible Contributions to Single-Member Domestic LLCs Upheld

August 15th, 2012

For years the IRS has refused to rule on whether contributions to a single-member limited liability company (SMLLC) that is wholly owned and controlled by a U.S. charity and otherwise disregarded for federal income tax purposes are deductible as charitable contributions.  In Notice 2012-52 the Service provides the following: If all other requirements of § […]

Church Cash Contributions & Failure to Properly Substantiate

June 21st, 2012

Durden v. Commissioner (T.C. Memo. 2012-140 (May 17, 2012)), involved a Texas couple who claimed a deduction of $25,171 for cash contributions to their church. The church sent a letter of acknowledgement in January of 2008; however that acknowledgment/receipt lacked a statement of whether any goods or services were provided to the Durdens for their […]

Tax Court Denies Legitimate $19M Charitable Contribution Deduction for Failure to Comply With Appraisal Requirements

June 15th, 2012

The Tax Court’s recent decision in Mohamed v. Commissioner, T.C. Memo 2012-152 should get every do-it-yourself tax preparer reason to reconsider seeking professional legal assistance.  In Mohamed, a prominent California entrepreneur and philanthropist who everyone seems to concede contributed over $18,000,000 in real estate to qualified charities, received zero charitable contribution deduction because of his […]

Lessons for Nonprofits About the Importance of Donor Substantiation of Charitable Contributions

June 12th, 2012

Is your charitable contribution tax-deductible? A recent Tax Court case, Durden v. Commissioner, T.C. Memo 2012-140 (May 17, 2012),, highlights the importance of making sure that your charitable contributions are properly substantiated.  In that case, the taxpayers made significant donations, in amounts exceeding $250, to their church, a 501(c)(3) organization.  The church provided the […]

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