stitung Case重新出现

Bruce R. Hopkins' Nonprofit Counsel Pub Date : 2021-05-06 DOI:10.1002/npc.30863

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摘要

读者可能还记得，一家外国慈善机构因违反组织和业务测试而被美国国税局拒绝承认豁免的案例(第201947020号高级中院规则)(摘要载于2020年2月号)。此案目前正在美国税务法庭审理(The Joachim Herz Stiftung诉Commissioner)。

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Stiftung Case Resurfaces

Readers will recall the case of the foreign charity that was denied recognition of exemption by the IRS on the grounds of violation of the organizational and operational tests (Priv. Ltr. Rul. 201947020) (summarized in the February 2020 issue). The case is now before the US Tax Court (The Joachim Herz Stiftung v. Commissioner).

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Bruce R. Hopkins' Nonprofit Counsel

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