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National Publication Features
posted on 5 Dec 2013 | News storySenate Finance Committee member Charles E. Schumer, D-NY has introduced S. 1772, the Public Good IRA Rollover Act of 2013, which if passed would expand and extend without expiration the definition of...
posted on 5 Dec 2013 | News storyPublication 526 explains how donors can claim a deduction for their charitable contributions. It discusses the types of organizations to which they can make deductible charitable contributions and...
posted on 3 Dec 2013 | News storyThe Treasury has revised proposed regulations, originally proposed in 2012, that provide guidance on the computation of net investment income under section 1411 of the Internal Revenue Code. The...
posted on 22 Nov 2013 | News storyFor purposes of determining the present value of an annuity, an interest for life or a term of years, or a remainder or a reversionary interest, Revenue Ruling 2013-26 indicates the applicable...
posted on 22 Nov 2013 | News storyThe Tax Court has ruled that a partnership is not entitled to a charitable contribution deduction for a contribution of a qualified conservation easement because it fails to preserve the entire...
Other news from National Publication
posted on 22 Nov 2013 | News storyThe Aspen Institute has announced the release of two brand new free online publications as a follow-up of its 2010 study for artists interested in creating a private foundation and we have them for...
posted on 14 Nov 2013 | News storyThe Tax Court has ruled that a couple overvalued an open space and facade easement and, therefore, is liable for deficiencies and a 40% gross valuation penalty under Section 6662(h). Although the...
posted on 13 Nov 2013 | News storySmart fundraising professionals, such as Michael J. Rosen, CFRE, realize the value of understanding their nonprofit organization's planned giving potential. Unfortunately, it has not always been easy...
posted on 7 Nov 2013 | News storyWriting on behalf of AICPA, Tax Executive Committee Chair Jeffrey A. Porter, CPA has submitted the institute's comments and recommendations regarding IRS Form 990, Return of Organization Exempt...
posted on 7 Nov 2013 | News storyThe IRS has updated its Question and Answer document regarding the Net Investment Income Tax, also known as the Medicare Surtax, which imposes a 3.8 percent tax on certain net investment income of...