Estate and Elder Law

Recent Posts

Ballard Spahr LLP: IRS Announces that Gifts to Single-Member LLCs Owned by Charitable Organizations Are Deductible
Posted on 16 Aug 2012 by Ballard Spahr LLP

By Jean C. Hemphill and Christopher A. Jones The IRS has published welcome, long-awaited guidance regarding the deductibility of contributions made to a single-member limited liability company (LLC) owned by a charitable organization. For a variety... Read More

Charitable Contributions: Did Your Favorite Non-Profit Just Lose its Tax Exempt Status?
Posted on 13 Jun 2011 by Deirdre R. Wheatley-Liss

Non-profits are formed all the time to advance a purpose to better the world or support a cause. While the philanthropic goals are wonderful. the record-keeping behind them is often spotty or non-existent. The result of bad record keeping? The IRS has... Read More

A Funny Thing about Charities ... Some of Them Play Football
Posted on 18 Nov 2010 by Travis Burchart

Are College Football Bowls Entitled to IRC 501(c)(3) Tax Exempt Status? There's only a few weeks left in college football's regular season, and after that, the various bowls will invite teams to participate in post-season play. Several of the... Read More

Ballard Spahr LLP: IRS Announces that Gifts to Single-Member LLCs Owned by Charitable Organizations Are Deductible
Posted on 16 Aug 2012 by Ballard Spahr LLP

By Jean C. Hemphill and Christopher A. Jones The IRS has published welcome, long-awaited guidance regarding the deductibility of contributions made to a single-member limited liability company (LLC) owned by a charitable organization. For a variety... Read More

McNees Wallace & Nurick LLC: Contribution to Construction Costs Supports Charitable Exemption
Posted on 17 Oct 2012 by McNees Wallace & Nurick LLC

In June, the Commonwealth Court addressed another issue of interest to nonprofit entities seeking charitable exemptions from Pennsylvania Sales & Use Taxes and local real estate taxes - whether a substantial contribution to construction costs may... Read More

Substantiating Charitable Deductions
Posted on 3 Feb 2012 by John Dedon

Taxpayers who claim income tax deductions for charitable contributions must request and obtain the written acknowledgement from the charity that the contribution was made. It is due by April 17, 2012, the time the income tax return is filed. Failure... Read More

Substantiating Charitable Deductions
Posted on 3 Feb 2012 by John Dedon

Taxpayers who claim income tax deductions for charitable contributions must request and obtain the written acknowledgement from the charity that the contribution was made. It is due by April 17, 2012, the time the income tax return is filed. Failure... Read More

Charitable Contributions: Did Your Favorite Non-Profit Just Lose its Tax Exempt Status?
Posted on 13 Jun 2011 by Deirdre R. Wheatley-Liss

Non-profits are formed all the time to advance a purpose to better the world or support a cause. While the philanthropic goals are wonderful. the record-keeping behind them is often spotty or non-existent. The result of bad record keeping? The IRS has... Read More