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Nonprofit News  /   Posts Tagged: tax

IRS Officials Close to Auditing Churches

May 22nd, 2013

From The Christian Post, Erik Stanley:  For some time now, the IRS has not been auditing churches. As I explained in more detail in this post, the IRS’ decision to “suspend” church audits stems from a 2009 federal court decision finding the IRS’ regulations on church audits to be unlawful. Since that decision, the IRS, […]

Camp Announces Hearing on Tax Reform and Charitable Contributions

February 15th, 2013

Congressman Dave Camp (R-MI), Chairman of the Committee on Ways and Means, today announced that the Committee will hold a hearing to examine the itemized deduction for charitable contributions as part of the Committee’s work on comprehensive tax reform. The hearing will begin on Thursday, February 14, 2013, in Room 1100 of the Longworth House […]

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 § […]

Boustany Announces Hearing on Public Charity Organizational Issues, Unrelated Business Income Tax, and the Revised Form 990

July 24th, 2012

A second hearing on tax-exempt organizations will occur on July 25, 2012.  Per the Ways and Means Committee website: “The hearing will focus on organizational and compliance issues related to public charities, including the increased complexity of public charity organizational structures, the rules governing profit-generating activities giving rise to unrelated business income tax, and whether […]

City Ordinances Subject Nonprofits to Overcharged Water Bills

March 16th, 2012

Some City and County governments are taking an odd approach to “taxing” all churches and schools by doubling their water bill.  How is this happening?  City ordinances, like the one in Canyonville, Oregon, provide that “churches, schools, and nonprofits” will be charged double for the normal water rates.  Through this ordinance and other similar ordinances, […]

Grassley’s Commission Considers “Big Ticket” Issues

March 15th, 2012

In response to Senate Finance Committee member Charles Grassley’s investigation into the finances of large churches across the country, the Commission on Accountability and Policy for Religious Organizations has been formed.  The Commission is to address the issues below that effect nonprofits and, specifically, religious organizations.  The issues the Commission are considering include: Should the […]

Homeowners Association Liable for UBIT

March 9th, 2012

Recommendation to IRS – Eliminate Group Returns

July 14th, 2011

The Advisory Committee on Tax Exempt and Government Entities recently released a report detailing their recommendations concerning group exemptions.  While the committee suggested that group exemption procedure remain in place, they recommended that group returns be eliminated, requiring each subordinate organization to file on an individual basis.  The committee also suggested that the IRS issue […]

Deduction for Charitable Contribution of Land Development Rights Disallowed for Lack of Substantiation

July 1st, 2011

A taxpayer is generally allowed a charitable contribution deduction of $250 or more if the contribution is substantiated by a contemporaneous written acknowledgement by the donee organization.  In Didonato v. Comm’r, the taxpayer substantiated his deduction of land development rights with a settlement agreement between the taxpayer and the county.  The Tax Court held that […]

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