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.
Donor
Tax Court Denies Deduction for Donation of Computer Equipment to a Church
Donor failed to appraise equipment or meet substantiation requirements.
The Danger of Misusing Designated Gifts
Problems can arise if a designated gift is not used for the donor's intended purpose.
Deducting Tuition Payments
An IRS internal memorandum provides guidance.
Enforcing Donor Restrictions on Gifts to Charity
A Connecticut court issues an important ruling-Herzog Foundation v. University of Bridgeport, 699 A.2d 995 (Conn. 1997)[Church Officers, Directors, and Trustees]
Returning Charitable Contributions
What to do when donors want their money back.
Gifts in Contemplation of Death
What are the legal implications of gifts given because of an impending death?
Can Bankruptcy Trustees Recover Charitable Contributions?
A federal appeals court issues an important ruling.