Regulations

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29 Sep 2009 | Regulations | National Publication | News story
Treasury has issued extensive proposed regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension...
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5 May 2009 | Regulations | National Publication | News story
The IRS has issued final and temporary regulations relating to the use of actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests, and establishes transitional rules for their use. These...
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5 May 2009 | Regulations | National Publication | News story
The IRS has issued proposed regulations revising the actuarial tables used in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. Simultaneously released temporary regs (T.D. 9448) also provide the text of the proposed regs...
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13 Nov 2008 | Regulations | National Publication | News story
Writing on behalf of Deloitte Tax LLP, Laura Peebles has suggested that proposed regulations that would require attaching a complete appraisal with Form 8283 in any year in which an income tax charitable contribution deduction is carried over be removed and that...
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Writing on behalf of the American Council on Gift Annuities (ACGA) and the National Committee on Planned Giving (NCPG), New York attorney Conrad Teitell expresses opposition to the proposed Charitable Lead Trust regulation that requires the payments to the charitable...
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21 Jul 2008 | Regulations | National Publication | News story
On June 7, 2007, Treasury issued proposed regulations that address the portion of a trust that is includable in a deceased grantor's gross estate under sections 2036 and 2039 in the event the grantor has retained the use of trust property or the right to an annuity or...
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19 Jun 2008 | Regulations | National Publication | News story
Treasury has issued proposed regulations that will amend the regulations under section 642(c) to confirm that a provision in a governing instrument of a charitable lead trust or in local law that specifically provides as to the source out of which amounts are to be...
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17 Apr 2008 | Regulations | National Publication | News story

Although the IRS last week canceled a public hearing in Washington, D.C. on proposed regulations for the new unrelated business income tax rules applicable to charitable remainder trusts, two firms from the State of Washington have asked for transitional relief in...

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10 Mar 2008 | Regulations | National Publication | News story

Treasury has issued proposed regulations that provide guidance under IRC

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13 Dec 2007 | Regulations | National Publication | News story
On November 13, 2007, Treasury issued final regulations that require certain large corporations, S corporations, large exempt organizations, and certain private foundations and section 4947(a)(1) trusts to file their tax returns on magnetic media. Treasury has now...
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3 Aug 2007 | Regulations | National Publication | News story
In response to sections 1241 and 1243 of the Pension Protection Act of 2006, the Service has issued notice of proposed rulemaking regarding the payout requirements for Type III supporting organizations that are not functionally integrated, the criteria for determining...
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14 Jun 2007 | Regulations | National Publication | News story
The Treasury has issued proposed regulations providing guidance on the portion of a trust properly includible in a grantor's gross estate under IRC sections 2036 and 2039 if the grantor has retained the use of property in a trust or the right to an annuity, unitrust,...
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7 Jun 2007 | Regulations | National Publication | News story
The IRS has issued proposed regulations that address the portion of a trust that is includable in a deceased grantor's gross estate under sections 2036 and 2039 in the event the grantor has retained the use of trust property or the right to an annuity or other income...
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On October 17, 2006, the Treasury and IRS issued proposed regulations that would change the tax treatment of exchanges of property for private annuity contracts. Although the IRS stated that charitable gift annuities would not be affected by the new regulations, Conrad...
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24 Jan 2007 | Regulations | National Publication | News story
The IRS has issued proposed regulations that provide guidance on the taxation of the exchange of property for an annuity contract.
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26 Oct 2006 | Regulations | National Publication | News story
Janne Gallagher of the Council on Foundations has forwarded a draft of interim guidance on changes relating to the tax treatment of charities under the Pension Protection Act of 2006.
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4 Jan 2006 | Regulations | National Publication | Article | 2 comments

In a recent article published on the Planned Giving Design Center, Laura Peebles addressed the tax trap of Treasury Regulation 1.337(d)-4 for corporations that contribute "all or substantially all" of their assets to charity. In this article, Philadelphia attorney...

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9 Sep 2005 | Regulations | National Publication | News story
The IRS has published proposed regulations on the standards for recognizing tax-exempt status if an organization benefits any private interest or if an exempt organization has engaged in excess benefit transactions; comments on the proposed regs and hearing requests...
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23 May 2005 | Regulations | National Publication | News story
The IRS has issued proposed regulations (REG-158138-04) that provide guidance to recipients of qualified intellectual property contributions on filing information returns.
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23 May 2005 | Regulations | National Publication | News story
The IRS has issued temporary regulations that provide guidance to recipients of qualified intellectual property contributions on filing information returns. Effective May 23, the regs affect donees receiving net income from qualified intellectual property contributions...
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