IRS Inches Closer to Church Inquiry Criteria
Agency also issues guidance on disregarded SMLLCs.
Donor
Cultivating an Unselfish Church
Ten principles to grow givers.
Beating Financial Ups and Downs
How inward comparisons reveal collection patterns and strengthen church budgets.
Finding Grants for Church Building Campaigns
Are there corporate or foundation grants available to fund your church building campaign? There may
I Want My Money Back
What to do when donors ask for a refund of their designated contributions.
Pay It Forward
Teach your congregation to give well into the future.
Tips for Charitable Giving
IRS issues new guidance on IRAs, noncash and cash donations.
How to Improve Giving
Ways you can make it easier for donors in difficult times.
Asking for Big Gifts in Tough Times
Keys to securing large contributions in tight situations.
Your Finance Questions, June 2008
Question. I dropped a number of charitable contributions in the mail on December 31, 2007.
Wills and Estates
An Indiana court addressed the important question of whether a designated gift to charity is legally enforceable.
Church Property – Part 1
A church corporation that was reinstated after having been dissolved for failure to submit an annual corporate report to the secretary of state should be treated as a corporation.
Recommendations of the Panel on the Nonprofit Sector
Church Law and Tax 2005-09-01 Recommendations of the Panel on the Nonprofit Sector Richard R.
Tax Court Denies Deduction for Donation of Computer Equipment to a Church
Donor failed to appraise equipment or meet substantiation requirements.
The Danger of Misusing Designated Gifts
Problems can arise if a designated gift is not used for the donor's intended purpose.
Wills, Estates, and Trusts
A New York court ruled that a scholarship trust for the benefit of students at a church-affiliated school could not be diverted to a college not affiliated with the church.
Wills, Trusts, and Estates
A California court rejected an attempt by heirs to revoke a $1.5 million gift their 85-year-old mother made to her church.
Charitable Contributions
A New York court ruled that a donor's widow had the legal authority to enforce the terms of a charitable contribution her husband had made to a charity.
Legal Development in Texas Regarding Church Records
The Texas Supreme Court ruled that a state nonprofit corporation law that granted a limited right to inspect corporate records did not mandate the disclosure of donor records.
Deducting Tuition Payments
An IRS internal memorandum provides guidance.