Thursday June 18, 2026
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Tax Guide for Churches and Religious Organizations
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Zero Deduction With Charitable Reverse Split Dollar
Michael T. Caricci, et ux., et al v. Commissioner
Private Foundation Merger Guidelines In Rev. Rul. 2002-28
Unitrust "Special Needs Trust" Permitted In Rev. Rul. 2002-20
John C. Todd, et ux. v. Commissioner; 118 T.C. No. 19; No. 17046-99
IRA Charitable Rollover
An IRA rollover allows people age 70½ and older to reduce their taxable income by making a gift directly from their IRA.