Jodi Schwartz recently submitted a New York State Bar Association Tax Section report on the tax deductibility, under section 170 and related provisions, of contributions made to a disregarded entity subsidiary of a tax-exempt organization eligible to receive tax-deductible contributions.
The full article is published byTax Analysts at 2012 TNT 9-15 (January 2012).
Posted by Ian Horowitz, Associate Editor, Wealth Strategies Journal
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