IRS Notices

Bulk operations
Rated
7 Feb 2007 | IRS Notices | National Publication | News story
The IRS has requested comments in connection with a study it is conducting on the organization and operation of donor-advised funds and supporting organizations as required by the Pension Protection Act of 2006.
0
5 Dec 2006 | IRS Notices | National Publication | News story
The IRS has issued interim guidance regarding the application of certain requirements enacted as part of the Pension Protection Act of 2006 that affect supporting organizations, donor advised funds, and private foundations that make grants to supporting organizations.
0
4 Dec 2006 | IRS Notices | National Publication | News story | 1 comments
The IRS has issued guidance on how charitable contributions made by payroll deduction may meet the requirements of section 170(f)(17) pursuant to the Pension Protection Act of 2006.
0
23 Oct 2006 | IRS Notices | National Publication | News story
In response to a recent IRS request for comments regarding Form 5227, Split-Interest Trust Information Return, Ted R. Batson, Jr., MBA, CPA of Renaissance, Inc. has made several suggestions to streamline and clarify the use of such forms.
0
20 Oct 2006 | IRS Notices | National Publication | News story
The IRS has issued (Notice 2006-96) transitional guidance on the new definitions of qualified appraisal and qualified appraiser under section 170(f)(11) and on substantial or gross valuation misstatements under section 6695A.
0
11 Jul 2006 | IRS Notices | National Publication | News story
The Service has advised participants in transactions involving transfers of easements on real property to charities, or real property purchases from charities, that improperly claimed charitable contribution deductions may result in penalties and the imposition of...
0
9 Jan 2006 | IRS Notices | National Publication | News story | 1 comments
The IRS has issued guidance on the reporting requirements for donee organizations that receive vehicle donations after December 31, 2004, with a claimed value of more than $500.
0
4 Oct 2005 | IRS Notices | National Publication | News story
The IRS has provided guidance on the tax treatment of leave-based donation programs adopted by employers to aid the victims of Hurricane Katrina.
0
19 Jul 2005 | IRS Notices | National Publication | News story
The IRS, as part of a paperwork reduction effort, has asked for public comment on Notice 2005-44, 2005-25 IRB 1287, which provides interim guidance on the deductibility of vehicle contributions under section 170(f)(12); comments are due by September 16, 2005.
0
7 Jun 2005 | IRS Notices | National Publication | News story
The IRS has issued notice on the deductibility of qualified vehicle contributions under section 170(f)(12) and explains the requirements for donee acknowledgement letters and penalties for providing a false acknowledgment of a vehicle contribution or for failing to...
0
7 Jun 2005 | IRS Notices | National Publication | News story | 1 comments
In a June 3 release, the IRS and Treasury announced the release of guidance clarifying the tax treatment of automobiles donated for charitable purposes.
0
28 Feb 2005 | IRS Notices | National Publication | News story
The IRS has designated the December 26, 2004, Indian Ocean tsunami as a qualified disaster, which will allow for the exclusion of qualified disaster relief payments from recipients' gross income and for employer-sponsored private foundations to provide disaster relief...
0
1 Jul 2004 | IRS Notices | National Publication | News story
The Treasury Department and the Internal Revenue Service have issued a notice to advise taxpayers that the IRS intends to disallow improper charitable contribution deductions for transfers of easements on real property to charitable organizations and for transfers of...
0
22 Apr 2004 | IRS Notices | National Publication | News story
The Service has announced that it intends to propose regulations modifying the regulations under section 4940 of the Internal Revenue Code of 1986, as amended, with respect to distributions received by private foundations from trusts and estates.
0
22 Apr 2004 | IRS Notices | National Publication | News story
The IRS has issued guidance to private foundations on the treatment of distributions received from a section 4947(a)(2) split-interest trust in computing a foundation's distributable amount under section 4942. The guidance follows the Ninth Circuit's decision in Ann...
0
5 Apr 2004 | IRS Notices | National Publication | News story
The IRS and Treasury have identified a type of transaction in which S corporation shareholders attempt to transfer the incidence of taxation on S corporation income by purportedly donating S corporation nonvoting stock to an exempt organization, while retaining the...
0
12 Dec 2002 | IRS Notices | National Publication | News story
The IRS has announced (Notice 2003-1) that interim guidance on the tax treatment of employers' payments to charitable organizations under leave-based donation programs won't be extended to payments made after January 1, 2003. This notice modifies and supersedes Notice...
0
25 Oct 2001 | IRS Notices | National Publication | News story
In the aftermath of September 11th, many employers are considering leave-based donation programs whereby employees can forego taking leave and donate its value to charity. In a substantive move, the Treasury and IRS have issued Notices 2001-64 and 2001-69 which waive...
0
17 Sep 2001 | IRS Notices | National Publication | News story
The IRS has announced it will provide tax relief for taxpayers affected by the September 11, 2001 terrorist attack. These include extending deadlines for the filing of returns and other required documents, extending deadlines for tax payments, and postponing the...
0
8 Mar 2001 | IRS Notices | National Publication | News story
Members of the American Bar Association Section of Taxation have responded to Notice 2000-37, in which the IRS invited public suggestions for updating the sample charitable remainder trust forms previously published by the IRS.
0
Syndicate content
7520 Rates: October 2.2% September 2.4% August 2.4%

Already a member?

Learn, Share, Gain Insight, Connect, Advance

Join Today For Free!

Join the PGDC community and…

  • Learn through thousands of pages of content, newsletters and forums
  • Share by commenting on and rating content, answering questions in the forums, and writing
  • Gain insight into other disciplines in the field
  • Connect – Interact – Grow
  • Opt-in to Include your profile in our searchable national directory. By default, your identity is protected

…Market yourself to a growing industry

 

Define: IRS Notices

A notice is a public pronouncement that may contain guidance that involves substantive interpretations of the Internal Revenue Code or other provisions of the law. For example, notices can be used to relate what regulations will say in situations where the regulations may not be published in the immediate future. Notices are also used by the IRS to notify the public and IRS staff regarding specific transactions that have come to its attention and how it might respond to them.

Recent activity

CCA 201443019 Provides a Reminder That Fair Market Value Deduction Not Available for Donor Deemed to be a Dealer of Property Contributed to Charity

BITCOIN Ruling a Death Knell?

Standard Automobile Mileage Rates for 2012

Attorney Suggests Three Exceptions/Clarifications to Charitable Appraisal Rules

ACGA Asks IRS to Take Corrective Action on Notice

Service Issues Trick or Treat Notice Regarding CRT Transaction

New Guidance Issued for Gifts of Inventory Property

IRS Issues Guidance on Record-Keeping Requirements for Charitable Contribution Payroll Deductions

IRS Issues More Guidance on Reporting Requirements for Vehicle Donations

Treasury, IRS Announce Guidance on Automobiles Donated to Charity