- Updated information regarding legislation contained in the Pension Protection Act of 2006 (PPA) and Katrina Emergency Tax Relief Act (KETRA)
- How the IRS is treating political activity within charitable organizations
- A discussion regarding participation in prohibited tax shelter transactions and required disclosures
- Temporarily suspended charitable deduction limitations (§1400S)
- Updated model trust forms for Charitable Remainder Trusts
- What is a charitable contribution?
- What are the various limitations on deductibility of charitable contributions, both for individual and corporate taxpayers?
- How are contributions of different types of property treated?
- Is a taxpayer entitled to a deduction if he or she receives a benefit in exchange for a payment to charity?
- How must a charitable trust be structured to ensure that the donor (grantor) is entitled to a deduction?
- How can a donor obtain a tax deduction for making a contribution of a conservation easement?
- Includes a discussion of case law pertaining to easements
- Can a donor make a contribution and still retain control over how the funds will ultimately be used?
- Updated information regarding supporting organizations and donor-advised funds
- How must charitable contributions be documented? Includes a discussion of newly enacted substantiation requirements
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