- Forms, Rates & Tables
- Continuing Professional Education
- Determination Letter
- Email Chief Counsel Advice
- Exempt Organizations Update
- Field Service Advice
- Forms and Instructions
- General Counsel Memoranda
- IRS Announcements
- IRS Fact Sheet
- IRS Forms
- IRS Legal Memoranda
- IRS Notices
- Information Release
- Internal Revenue Code
- Letter Rulings
- Revenue Procedures
- Revenue Rulings
- Technical Advice Memoranda
- Treasury Decisions
- Income Tax
- Transfer Taxes
- Case Studies
- Technical Reports
National Publication Features
posted on 24 Jul 2014 | News storyA lot of interesting activity in the planned giving world. Led by House Bill HR 4729 and followed by news that grants from both Schwab and Fidelity's Donor Advised Funds are up significantly.
posted on 24 Jul 2014 | News storyNeed to learn more about Form 1023-EZ? Check out this helpful video posted by the IRS about the new shorter application form to help small charities apply for 501(c)(3) tax-exempt status.
posted on 23 Jul 2014 | Article | 2 commentsNew 1023-EZ Form Released: Streamlines Process for Eligible Small Charities to Apply for IRC Section 501(c)(3) Tax-Exempt Status and Seek Retroactive ReinstatementRichard Fox Digs deeper into the new 1023-ez, especially exploring the retroactive reinstatement provisions.
posted on 23 Jul 2014 | Article | 1 commentsDan Felix takes a deeper look at the need for a responsive and active trustee. The refinement of the trustees role, the need for responsiveness and wise guidance make it clear that trustee selection...
posted on 17 Jul 2014 | News storyWe are pleased to announce that Alan Breus has joined the PGDC as a contributing author.
Other news from National Publication
posted on 15 Jul 2014 | ArticleCharitable auctions have stood the test of time as a great way to leverage our consumption oriented culture for the benefit of philanthropic activities. While auctions have been traditionally...
posted on 15 Jul 2014 | News storyThe currently high estate exemption ($5.4 Million per individual) was thought to be a death knell for Charitable Remainder Trusts. But aging baby boomers and high capital gains rates tell a different...
posted on 8 Jul 2014 | ArticleWe don't often think that Emmys or Oscars may change hands, but there is a long history of these and other awards being sold, transferred or donated. Placing a value on these items is a challenging...
posted on 8 Jul 2014 | News storyRecent research indicates that donors who feel more connected to a charity tend to donate more. While this seems obvious, it's good reinforcement based on real science.
posted on 8 Jul 2014 | ArticleIn a highly publicized and controversial donor intent case that has been going on for several years, the Maryland Court of Appeals, Maryland's highest court, has issued an Order in which it has...