The May/June Issue of Taxations of Exempts, a Thomson Reuters publication, includes “Regulating DAFs Will Not Increase Funding to End User Charities” by RHCC attorneys Reynolds Cafferata and Susanna Kim. The article looks at recent large-scale studies...
Category: Tax Exempt
Should the Alleged Political Activities of the Trump and Clinton Foundations Result in a Loss of Their Tax Exemption under Section 501(c)(3)?
Election year 2016 has something for everyone, including tax-exempt law practitioners. Along with the discussion of Russian hackers and pocket Constitutions have been charges against the Trump and Clinton Foundations involving whether either has violated the...
Overthinking the Play Call
In a Private Letter Ruling released on February 13, the IRS denied an open source software project’s 501(c)(4) exemption application using a rationale sure to invite Monday morning quarterbacking. Rather than simply denying the application on...