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Case Illustrates When Reliance on Professional Advice is Not Reasonable 案例说明依赖专业建议是不合理的
Bruce R. Hopkins' Nonprofit Counsel
Pub Date : 2021-10-07 DOI: 10.1002/npc.30924

An individual, with others, organized and operated a for-profit business by the name of Cash Management Systems. CMS sold and promoted “tool plans”—arrangements by which employers reclassify some of their employees' pay as “reimbursements” for tools the employees own and use on the job. The purpose of these plans is to enable employers to avoid substantial employment taxes. Pursuant to these plans, employers divide employee pay between wages and reimbursements, according to a proprietary formula owned by CMS. CMS charged fees to administer tool plans on behalf of its employer/clients.

个人与其他人以现金管理系统的名义组织和经营营利性企业。CMS销售并推广“工具计划”——雇主将员工的部分工资重新分类为员工拥有和在工作中使用的工具的“报销”。这些计划的目的是使雇主能够避免大量的就业税。根据这些计划，雇主根据CMS拥有的专有公式，将员工的工资分成工资和报销。CMS代表其雇主/客户收取管理工具计划的费用。
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引用次数: 0
IRS Inventories Expiring Charitable Tax Benefits 美国国税局库存即将到期的慈善税收优惠
Bruce R. Hopkins' Nonprofit Counsel
Pub Date : 2021-10-07 DOI: 10.1002/npc.30925

In a September 17 press release, the IRS reminded individuals and businesses of tax benefits, involving charitable contributions, that are expiring at the end of 2021 (IR-2021-190). These temporary tax law changes originated with the Coronavirus Aid, Relief, and Economic Security (CARES) Act and were extended by the Taxpayer Certainty and Disaster Tax Relief Act of 2020.

在9月17日的新闻发布会上，美国国税局提醒个人和企业，涉及慈善捐款的税收优惠将于2021年底到期(IR-2021-190)。这些临时税法变更源于《冠状病毒援助、救济和经济安全法案》，并由2020年《纳税人确定性和灾难税收减免法案》延长。
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引用次数: 0
Recent IRS Private Letter Rulings 最近的国税局私人信件裁决
Bruce R. Hopkins' Nonprofit Counsel
Pub Date : 2021-10-07 DOI: 10.1002/npc.30923
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引用次数: 0
Excess Benefit Transaction Not Found 未找到超额利益交易
Bruce R. Hopkins' Nonprofit Counsel
Pub Date : 2021-10-07 DOI: 10.1002/npc.30919

The IRS issued three rulings in conjunction with the restructuring of a public charity, including a finding that transactions between the organization and an affiliated entity will not result in excess benefit transactions (Priv. Ltr. Rul. 202133014).

美国国税局发布了三项与公共慈善机构重组有关的裁决，其中包括该组织与附属实体之间的交易不会导致超额利益交易的发现(Priv. Ltr. Rul. 202133014)。
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引用次数: 0
Private Foundations' Uses of DAFS 非公募基金会对DAFS的使用
Bruce R. Hopkins' Nonprofit Counsel
Pub Date : 2021-10-07 DOI: 10.1002/npc.30926

One of the provisions of the Accelerating Charitable Efforts Act (summarized in the August 2021 issue) would prevent private foundations from using grants to donor-advised funds to qualify for their mandatory payout requirement.

《加速慈善努力法案》(在2021年8月的问题中总结)的一项规定将阻止私人基金会使用捐赠者建议基金的赠款来满足其强制性支付要求。
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引用次数: 0
Once Again: Individuals Cannot Sue to Revoke Tax Exemption 再次强调:个人不能起诉撤销免税
Bruce R. Hopkins' Nonprofit Counsel
Pub Date : 2021-08-06 DOI: 10.1002/npc.30903

The US Court of Appeals for the Fourth Circuit, by decision dated July 12, held, among other outcomes, that an individual does not have standing to challenge an organization's tax-exempt status as a charitable entity (Allen v. Beirich et al.).

美国第四巡回上诉法院在7月12日的一项裁决中，裁定个人无权挑战一个组织作为慈善实体的免税地位(Allen v. Beirich et al.)。
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引用次数: 0
IRS Secures Appeals Court Win In Conservation Easement Case 美国国税局确保上诉法院在保护地役权案件中获胜
Bruce R. Hopkins' Nonprofit Counsel
Pub Date : 2021-08-06 DOI: 10.1002/npc.30896
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引用次数: 0
Another Court Challenge To DAF Operations Fails — Guess Why 对DAF操作的另一个法庭挑战失败-猜猜为什么
Bruce R. Hopkins' Nonprofit Counsel
Pub Date : 2021-08-06 DOI: 10.1002/npc.30895
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引用次数: 0
Church Inquiry Rules and Routine Requests 教会查询规则和例行请求
Bruce R. Hopkins' Nonprofit Counsel
Pub Date : 2021-08-06 DOI: 10.1002/npc.30899
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引用次数: 0
Pastor Fails to Qualify for Self-Employment Income Tax Exemption 牧师没有资格获得自雇所得税豁免
Bruce R. Hopkins' Nonprofit Counsel
Pub Date : 2021-08-06 DOI: 10.1002/npc.30902

The US Court of Federal Claims, by decision dated July 7, held that a pastor failed to qualify for exemption from self-employment income taxes because he did not, indeed could not, comply with the requirement to file an application for the exemption (Arensmeyer v. United States).

美国联邦索赔法院在7月7日的一项裁决中认为，一名牧师没有，实际上也不能符合申请豁免的要求，因此没有资格豁免自雇所得税(Arensmeyer v. United States)。
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引用次数: 0
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