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Tags archive: charitable contribution

Home /Tag: charitable contribution
April 2019 Issue

Charitable Contributions by S Corporations

A Mismatch of Pass-through and Basis Adjustment

By  Andrew M. Brajcich, JD, LLM, CPA

May 2019 0

Many taxpayers oversimplify the rules surrounding the charitable contribution deduction. Most are aware that contributions to public charities were previously deductible up to 50% of…

April 2018 Issue

First Look at the Tax Cuts and Jobs Act

Impact on Individual Charitable Giving

By  Mark A. Nickerson, CPA, CMA

May 2018 0

On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by President Trump. Numerous revisions to the tax code, most…

Analysis

Rules for Tax Deductions On Charitable Contribution

Chief Counsel Advice

By  Karen M. Cooley, MPA, CPA and Darlene Pulliam, PhD, CPA

May 2017 0

It has become common practice for some businesses to advertise that they will donate a certain percentage of their sales proceeds to altruistic causes or…

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Our Latest Content

  • The Unsustainability of the Current U.S. Fiscal Path December 2019
  • Sales Allocation Methods December 2019
  • CPAJ News Briefs December 2019
  • ICYMI | 15 Questions Answered about Flood Damage December 2019
  • The Application of Business Valuation Services in Financial Reporting, Tax Compliance, and Litigation December 2019






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