Inflating the Value of Donated Property Donors face significant risks if they claim too high a value on donations. Richard R. Hammar
IRS Issues New Charitable Contribution Regulations Regulations clarify questions about contribution substantiation requirements. Richard R. Hammar
IRS Will Issue Regulations Explaining New Contribution Rules Goal is to help reduce widespread noncompliance. Richard R. Hammar
Donor Restrictions on Gifts of Property IRS clarifies eligibility of restricted gifts for tax deductions. Richard R. Hammar
Tax Court Rules Contribution to Foreign Charity Was Not Deductible Contributions must go to U.S. charity organizations. Richard R. Hammar
Tax Court Denies Charitable Contribution Donor did not meet new substantiation requirements, court ruled. Richard R. Hammar
Complying with the New Charitable Contribution Rules Take steps to ensure your church members will meet the new substantiation requirements. Richard R. Hammar
Can Clergy Claim Church Contributions as a Professional Expense? US Tax Court issues a surprise decision. Richard R. Hammar
Handling Designated Missions Contributions The Tax Court issues an important ruling. Richard R. Hammar
Designated Contributions to a Scholarship Fund Potential tax pitfalls can impact gifts designated to specific individuals. Richard R. Hammar