We are pleased to announce that PGDC members now have free access to the National Committee on Planned Giving's Online Library of articles from the Journal of Gift Planning and proceedings from past NCPG Conferences.

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Terry Robinson is 73, owns a $2.6 million Individual Retirement Account, and has already maximized his deductible charitable contributions for the year. In this presentation case study, Terry takes advantage of the new charitable IRA rollover rules to increase his gifts to three of his favorite charities during 2006 and 2007.  MORE »

The Service has ruled privately that a private foundation's receipt of rental income from real estate it owns will not produce unrelated business income; nor will the management fees it receives constitute a prohibited act of self-dealing.  MORE »

The Tax Court has upheld the denial of a taxpayer's charitable deductions for contributions to his church and sustained accuracy-related penalties because the taxpayer could not produce any reliable evidence documenting his contributions.  MORE »

In a summary opinion, the Tax Court has upheld the IRS's disallowance of an individual's claimed charitable deductions for contributions to a church because he failed to substantiate the contributions. Accuracy-related penalties were also imposed.  MORE »

The Tax Court, in a summary opinion, has disallowed an individual's charitable contribution deductions because the documents produced by the taxpayer failed to show the date of contribution or the amounts of individual contributions. Accuracy-related penalties were also imposed.  MORE »

The Tax Court, in a summary opinion, has sustained the IRS's deficiency determinations against two individuals and has imposed an accuracy-related penalty because the individuals failed to keep adequate records or substantiate properly the items in question.   MORE »

Patrick Lester of the United Way of America is seeking immediate guidance from Treasury on new record keeping requirements for monetary gifts to charity under the Pension Protection Act of 2006. Of specific concern is how the new requirements will be interpreted, which may prove problematic for United Way workplace giving campaigns.  MORE »

Elizabeth Varley of the Securities Industry Association has submitted comments identifying key issues to be addressed in future guidance that would facilitate a new provision on tax-free treatment of distributions from individual retirement plans for charitable purposes.  MORE »

The Tax Court has held that a couple is not entitled to a noncash charitable contribution deduction for a bargain sale of development rights on their property to a state land preservation foundation because they failed to substantiate the contribution via Form 8283.  MORE »