Tax Court rules that to obtain a charitable deduction for a donation of a conservation easement, taxpayers must have a “qualified appraisal” that meets most, if not all, of the requirements of the regulations.
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“Rommel you magnificent bastard, I read your book,” General ...
Gifts to charity are a common feature of estate planning for the wealthy. Although there are myriad advantages to making lifetime gifts, many clients prefer to retain the full use of their assets during life and, therefore, postpone some or all of...
In tax terms, a bargain sale is a sale to a charity for less than the fair market value (FMV) of the item being sold. These sales can be a real win-win: the charity acquires something it needs, but otherwise couldn't afford, and the donor/seller...