No. 34-3, March 2017
Index
- $64.5 Million Charitable Deduction Lost for Lack of Substantiation
- Court Rejects IRS's Lack‐of‐Donative Intent Argument
- Foundation's Technical Advice Program Ruled Related Business
- IRS Issues Procedural Rules for 2017
- IRS: No Charitable Deduction for Trust Because Distribution Not Made Pursuant to Governing Instrument
- One Individual Does Not a Charitable Class Make
- Other Developments
- Other Recent IRS Private Letter Rulings
- Ruling Re: Standard Foundation Grants to Private Operating Foundation Contains Major Flaw
- Syndicated Conservation Easement Gifts Identified as Listed Transactions