Tag: IRS

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Resource in Major and Planned Giving

The SECURE Act and Planned Giving Strategy

Understand new provisions that make some types of charitable contributions more appealing.

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Resource in Corporate Support

Webinar: You Better Believe It: A UBIT Primer

The webinar will introduce you to the concept of unrelated business income tax (UBIT), the IRS’s definition of “advertising,” and IRS requirements for reporting and paying federal income tax on UBIT.

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Resource in Major and Planned Giving

Year-End Donation Receipts and Tax Statements

Understand your IRS obligations for 2021 year-end tax receipts and download sample letters and email copy.

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Resource in Major and Planned Giving

Qualified Charitable Distribution Definition and Rules

The option for qualified charitable distributions first emerged as part of the Pension Protection Act of 2006. This provision has been extended several times since then but now has been made permanent through the Protecting Americans from Tax Hikes Act of 2015. Here’s how it works:

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Resource in Corporate Support

IRS Regulations Related to Sponsorship

Master IRS compliance with this update by John Crigler, attorney for Garvey, Schubert, Barer.