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An interesting and perplexing case emerges from U. S. Tax Court and author Richard Fox provides cogent analysis.
A U.S. district court has upheld the appraised value claimed by two businessmen who purchased medical equipment at a low price and then donated it to a hospital.
The Tax Court has denied or reduced a portion of a married couple's deductions for charitable donations and unreimbursed employee business expenses on the basis the couple failed to sufficiently substantiation their claimed deductions.
The Third Circuit Court of Appeals has affirmed the decison of the District Court in Edmond C. Galloway v. United States in denying an estate tax charitable deduction because a split-interest charitable trust did not take the form of a qualified charitable remainder...
19 Dec 2007 | U.S. Tax Court | National Publication | News story
The Tax Court has upheld the IRS' denial of income tax charitable contribution deductions claimed over a series of years by three related couples for contributions of family limited partnership interests that were funded with interests in the family-owned C-corporation...
16 Dec 2009 | U.S. Tax Court | National Publication | News story

The Tax Court has ruled regarding formulas used to value units in an LLC. The units had been given by a taxpayer to her children and charities to be divided at a later date based on appraised values and for gift tax planning purposes. The units were later...


The Tax Court has denied charitable contribution deductions for donations for gifts made by a couple to needy individuals because they were private gifts rather than made through a qualified organization. The court did allow some deductions for gifts to...

The Tax Court has affirmed the IRS's denial of a couple's claimed income tax charitable contribution deduction for a facade easement and some cash, and imposed accuracy-related penalties for the cash donations.
20 Oct 2011 | Judicial | National Publication | News story

Testifying at an October 18 Senate Finance Committee hearing on tax reform and charitable giving incentives, Elder Dallin H. Oaks of the Quorum of the Twelve Apostles of the Church of Jesus Christ of Latter-day Saints, discussed the history and role of private...

13 Mar 2013 | U.S. Tax Court | National Publication | News story

The Tax Court has denied the income tax charitable contributions for an individual who founded an animal rescue organization because she failed to provide herself with contemporaneous written acknowledgments from her own organization for her contributions. The fact...

30 Jan 2008 | U.S. Tax Court | National Publication | News story
In a divided opinion, the Tax Court has ruled that an estate is not entitled to an estate tax charitable deduction for the present value of annuity payments made to a family foundation from a testamentary charitable lead trust because the trust was funded via a partial...
12 Sep 2008 | State Courts | National Publication | News story | 1 comments
The McAllen, Texas law firm of Garcia & Martinez has issued a press release announcing a $9 million jury verdict against the National Heritage Foundation in the 404th District Court, Cameron County (Brownsville), Texas. According to the release, National Heritage...
18 Sep 2008 | State Courts | National Publication | News story | 4 comments
NHF Responds to PR Regarding to Split Dollar Suit
The National Heritage Foundation has issued a press release in which it responds to a recent $9 million adverse jury award in a case involving a charitable split dollar plan and announces its plans to appeal the verdict.
30 Jun 2009 | U.S. Tax Court | National Publication | News story | 6 comments
The Tax Court has determined the value of a perpetual conservation easement for land on a golf course donated by a limited liability company to be $28,656,004. The IRS had denied any deduction for the value of the easement or a $35,000 cash gift made to the charitable...
23 Dec 2009 | U.S. Tax Court | National Publication | News story
The Tax Court has allowed a charitable contribution deduction claimed by a partnership for a bargain sale of land to a state turnpike commission because the partnership established donative intent and substantial compliance.
25 Apr 2011 | U.S. Tax Court | National Publication | News story

The Tax Court has held that a donor is not entitled to an income tax charitable deduction because she failed to establish that she conveyed legal title of donated house to the charitable donee. Consequently the value of the house and costs incurred and related to...

10 Sep 2009 | U.S. Court of Appeals | National Publication | News story | 4 comments
Writing for onPhilanthropy.com, attorney Jonathan Gudema reports the U.S. Court of Appeals for the 9th Circuit has issued an opinion in a case involving Robert Dillie this past June. Mr. Dillie operated a fraudulent foundation between 1996 and 2001. This foundation was...
The Fifth Circuit Federal Court of Appeals in Ozee, et al. v. The American Council on Gift Annuities, Inc., et al. (No. 96-11332) has finally terminated all FEDERAL litigation brought by an heir of a Texas donor in a lawsuit against numerous charities throughout the...
27 Mar 2001 | State Courts | National Publication | News story
PGDC reported on Martin v. Ohio State University Foundation earlier this year, which stated in part that the Foundation settled with the plaintiffs. Subsequently, PGDC requested a copy of the confidential settlement agreement under Ohio law and is now providing the...
28 Feb 2008 | U.S. Tax Court | National Publication | News story
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Recent activity

Dieringer v. Commissioner: Estate Tax Charitable Deduction for Bequest of Stock to Private Foundation Limited to Post-Death Redemption Proceeds - A Flawed Result?

Appraisals Performed by Donor Not Qualified Appraisals: Deduction Denied

Tax Court Denies Deductions and Imposes Penalties

Tax Court Denies Deduction for Facade Easement

Battle of the Appraisers: Taxpayer Prevails in Value of Conservation Easement

Couple Seeks Supreme Court Review in McVeigh Papers Charitable Deduction Ruling

Heard on the Web: Important Legal Ruling Impacts Planned Giving Marketing

Foundation Not Supporting Organization Court Rules