News & Analysis as of

Donations

Levenfeld Pearlstein, LLC

‘Danger, Will Robinson’: The IRS Increases Scrutiny of Conservation Easements

Sometimes tax motives overwhelm philanthropic motives, which has often been the case with charitable deductions for so-called “conservation easements.” For years now, sponsors have offered up investments in partnerships,...more

McCarter & English, LLP

New Jersey Regulatory Update Part I

It is that time of year for our regulatory update. Parts I and II will discuss proposed and adopted rules from the second half of last year to the first quarter of this year that impact healthcare providers in New Jersey,...more

Foster Swift Collins & Smith

[Webinar] What Can My Business Contribute to a Campaign? - March 5th, 9:00 am - 9:30 am EST

Back for its third year, Foster Swift Collins & Smith’s “Legal Strategies for Women Leaders” webinar series is a program crafted to help women business leaders stay abreast of new laws, regulations and other beneficial...more

International Lawyers Network

Buying and Selling Real Estate in Ukraine (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER UKRAINIAN LAW - І. Types and specifics of real estate in Ukraine - The main types of real estate in Ukraine are the following: • plots of land; • other objects...more

Charles E. Rounds, Jr. - Suffolk University...

In the case of a donative transfer in irrevocable inter vivos trust, it is not the trustee who is the donee of the gift

In International Rescue Committee v. Trustee of the Wylie Street Emergency Fund, 537 P.3d 30 (2023), the Supreme Court of Idaho cited Black’s Law Dictionary (11th ed. 2019) as authority for the proposition that “a person can...more

Venable LLP

Maximize Your Impact by Understanding Cause-Related Marketing Rules

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The following is a summary of the remarks made by Cristina Vessels at the ACCP Annual Conference held in Denver, Colorado, on October 17, 2023. Understanding the legal requirements for different cause-related marketing...more

Foodman CPAs & Advisors

Esquema De Donaciones De Arte: Advertencia Del IRS

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El 5/10/23, el IRS emitió una advertencia y ofreció consejos a todos los contribuyentes, incluyendo los contribuyentes de alto patrimonio neto (declarantes de altos ingresos), para que estén atentos a promociones que prometan...more

Foodman CPAs & Advisors

Art Donation Scheme Warning From IRS

Foodman CPAs & Advisors on

On 10/5/23, the IRS issued a warning and offered tips to all taxpayers, including, High-Net-Worth taxpayers (high income filers) to be on the lookout for promotions that promise art donation deductions that are a tax scheme....more

Hogan Lovells

Atención Donatarias Vigencia Y Renovación De Autorización Para Recibir Donativos

Hogan Lovells on

El 18 de octubre de 2023, se publicó en el Diario Oficial de la Federación la Séptima Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2023 y sus Anexos 3 y 23. En esta Resolución de Modificaciones, entre...more

International Lawyers Network

Buying and Selling Real Estate in Austria (Updated)

Key Facts of Real Estate Acquisitions Under Austrian Law - I. Introduction - There are many considerations that a buyer/ seller of real estates should make before buying or selling a property. The following article is...more

Verrill

The Donation Sweepstakes (Can We Do That?)

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Tis the season. Some people like to use the phrase “Doing Well by Doing Good.” Early U.S. business magnates knew that financial benefits can come from philanthropy. In 1888, Cornealius Vanderbilt donated $250,000 (that’s six...more

ASKramer Law

The Benefits of Donating Digital Assets to Charity

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Taxpayers can receive significant tax benefits when donating cryptocurrency and other appreciated digital assets to a charity. This article looks at some key considerations to keep in mind as you consider all your options....more

ASKramer Law

Accepting Cryptocurrency and Digital Asset Donations: What Charities Need to Know

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Charities should address several issues when considering whether to accept donations of digital assets, defined to include cryptocurrency, stablecoins, and non-fungible tokens (NFTs)....more

ASKramer Law

Valuing Noncash Charitable Donations, Including Digital Assets

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As we’re approaching year end, this is a good time to revisit the tax rules that apply to donating noncash property—including donations of digital assets....more

Nutter McClennen & Fish LLP

Legacy Matters (Fall 2023)

Welcome to the first edition of Legacy Matters, Nutter’s private wealth and nonprofit newsletter focusing on estate planning and philanthropy topics. ...more

Shumaker, Loop & Kendrick, LLP

The Estate Planner, November/December 2023

How planning can minimize the impact of income taxes - Until recently, estate planning strategies generally focused on removing as much wealth as possible from one’s estate to avoid the bite of federal estate tax....more

Partridge Snow & Hahn LLP

Donations Made to Nonprofit Name Image Likeness Collectives are Not Tax Exempt

In 2021, the National Collegiate Athletic Association (“NCAA”) adopted a policy that permitted student athletes to be compensated for the use of their name, image, and likeness (“NIL”). Since then, organizations have been...more

Orrick, Herrington & Sutcliffe LLP

Fintech fined over interest charges billed as tips and donations

A California-based fintech company recently entered separate consent orders with California, Connecticut, and the District of Columbia to resolve allegations claiming it disguised interest charges as tips and donations...more

Ballard Spahr LLP

Fintech settles allegations that payment of tips and donations was a hidden interest charge

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A fintech peer-to-peer lender has entered into separate consent orders with California, Washington D.C., and Connecticut relating to its practice of requesting tips and donations in connection with the loans offered through...more

Holtzman Vogel Baran Torchinsky & Josefiak

FEC Rules Personal Use Prohibition Does Not Apply to Leadership PACs

In a recent FEC ruling regarding whether Congressman Lou Barletta’s leadership PAC (LOU PAC) made unlawful rent payments to his wife, the FEC commissioners explicitly articulated that leadership PACs (“LPACs”)— are entirely...more

International Lawyers Network

Buying and Selling Real Estate in Ukraine (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER UKRAINIAN LAW - І. Types and specifics of real estate in Ukraine - The main types of real estate in Ukraine are the following: • plots of land; • other objects that...more

Perkins Coie

Federal Changes To Encourage Food Donations

Perkins Coie on

Two recent developments at the federal level are intended to encourage more food donations. First, President Biden signed the Food Donation Improvement Act (FDIA), which expands Good Samaritan liability protections. Second,...more

Lippes Mathias LLP

Understanding the Rules Surrounding Campaign Donations

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With the start of a new year come ample fundraising opportunities for upcoming elections. As a result, it is important to understand the rules around donating and becoming aware of certain contribution limits. If you plan to...more

McDermott Will & Emery

IRS Releases Memorandum on Deducting Cryptocurrency Donations

McDermott Will & Emery on

On January 13, 2023, the Internal Revenue Service (IRS) released a memorandum (CCA 202302012) concluding that a qualified appraisal is required when a taxpayer claims a charitable contribution deduction exceeding $5,000 for...more

International Lawyers Network

Buying and Selling Real Estate in Austria (Updated)

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER AUSTRIAN LAW - There are many considerations that a buyer/seller of real estates should make before buying or selling a property. The following article is intended to give a brief...more

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