Katrina Emergency Tax Relief Act of 2005
Act provides incentives for charitable donors, relief for hurricane victims.
Charitable Contributions
Natural Disasters and the Tax Law
Some tax consequences of Hurricanes Katrina and Rita.
Why Church Treasurers Should Be Familiar with Form 1098-C
A guide to the new requirements for used car donation.
Why Church Treasurers Should Be Familiar with Form 1098-C
A summary of the new reporting requirements for donating used cars to charities.
Are Pledges Legally Enforceable?
Yes, in some cases, a court rules.
Recommendations of the Panel on the Nonprofit Sector
Church Law and Tax 2005-09-01 Recommendations of the Panel on the Nonprofit Sector Richard R.
Charities Come Under Increased Scrutiny
How are churches affected?
Tax Court Denies Deduction for Donation of Computer Equipment to a Church
Donor failed to appraise equipment or meet substantiation requirements.
Charities Come Under Increased Scrutiny (Part 1)
What church treasurers need to know.
The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005
What church treasurers need to know.
Church Members Denied Full Deduction for Donations to Their Church
Failure to meet substantiation requirements was the main factor, court says.
The Indian Ocean Tsunami Relief Act
What church treasurers need to know.
IRS Addresses Donations of Cars to Charity
Donated cars can be tax deductible if donors meet the following guidelines.
Tax Court Reverses IRS, Allows Charitable Contribution Deduction
Church letter verifying giving records meets substantiation requirements, court rules.
Can Bankrupt Debtors Continue Making Tuition Payments to Church Schools?
Not if there is no "compelling circumstance" for a child's private education, court rules.
Tax Court Addresses Gifts of Property
With proper substantiation, gifts of property can be tax deductible.
The Danger of Misusing Designated Gifts
Problems can arise if a designated gift is not used for the donor's intended purpose.
The Legal Effect of Amending a Will
Amendments must follow requirements in order to be enforceable.
Effect of a Donor’s Death Before a Check Clears
Payment might not be enforceable if not honored by a donor's bank prior to death.
Returning Building Fund Contributions to Donors
Where the courts stand on disputes over designated donations.