Exempt Organizations – Conservation Partners

Federal News: More Bad Law Bubbling Up from Syndicated and Overvalued Conservation Easements

IRS Continues to Attack Foot Faults and Retained Rights [...]

By Misti M. Schmidt and Ellen A. Fred|2021-06-08T17:21:25-04:00December 4th, 2019|Abusive Shelters, Exempt Organizations, Federal Law, IRS Positions and Tax Cases, Tax Planning|

Land Trusts Take Note: Transfer Fees in California Must Provide Direct Benefit to the Property

New California Law Tracks Federal Financing Restrictions on Transfer Fees [...]

By Misti M. Schmidt|2020-11-25T17:34:49-05:00April 16th, 2019|California State Law, Exempt Organizations|

IRS Publishes New Gift Substantiation Regulations

Last month, the IRS issued final regulations entitled “Substantiation and [...]

By Misti M. Schmidt|2020-11-24T23:14:48-05:00August 20th, 2018|Exempt Organizations, Federal Law, IRS Positions and Tax Cases, Tax Planning|

Hobby Lobby Case Highlights Limitations on Charitable Deductions Claimed by Irrevocable Trusts

Green v. U.S., No. 16-6371 (10th Cir., Jan. 12, 2018) [...]

By Misti M. Schmidt|2020-11-24T22:24:26-05:00February 7th, 2018|Exempt Organizations, Federal Law, IRS Positions and Tax Cases, Tax Planning|