{"title":"The Strange Case of the Disappearing IRS Ruling","authors":"","doi":"10.1002/npc.30897","DOIUrl":"https://doi.org/10.1002/npc.30897","url":null,"abstract":"","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91308220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Private Benefit Found by IRS in Operation of “Staffing Agency”","authors":"","doi":"10.1002/npc.30898","DOIUrl":"https://doi.org/10.1002/npc.30898","url":null,"abstract":"","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82773717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"New Data On Noncash Contributions","authors":"","doi":"10.1002/npc.30890","DOIUrl":"10.1002/npc.30890","url":null,"abstract":"<p>The IRS, in late May, made public its most recent data, for tax year 2018, on the extent of noncash charitable contributions by itemizing individuals (published in the Spring 2021 issue of the <i>Statistics of Income Bulletin</i>). For that year, these individuals reported $83.5 billion in noncash charitable gifts on 9.2 million returns.</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 8","pages":"6-7"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30890","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78998423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Virtual Currency Tax Evasion: IRS Moving in the Charitable Area","authors":"","doi":"10.1002/npc.30886","DOIUrl":"10.1002/npc.30886","url":null,"abstract":"<p>It is hard to believe that an underfunded and understaffed IRS, already devoting considerable enforcement resources in the charitable context with focus on syndicated conservation easements, has the capacity to meaningfully crack down on what appears to be immense tax evasion in the virtual currency setting. But recent developments indicate that the IRS is doing just that.</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 8","pages":"3-5"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30886","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86191388","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Private Foundation “Reform” Legislation Introduced","authors":"","doi":"10.1002/npc.30893","DOIUrl":"10.1002/npc.30893","url":null,"abstract":"<p>The ACE Act (see above) would change private foundation tax law in these respects</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 8","pages":"8"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30893","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87352815","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"FY 2022 Green Book Published","authors":"","doi":"10.1002/npc.30883","DOIUrl":"10.1002/npc.30883","url":null,"abstract":"","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"38 8","pages":"2"},"PeriodicalIF":0.0,"publicationDate":"2021-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30883","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80580223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}