Cory Halliburton

Cory Halliburton

Freeman Law

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Housing Allowance – What is a “Minister of the Gospel”?

This Freeman Law Insights blog dives into what is a minister of the gospel for housing allowance and federal income tax purposes. Housing Allowances, Generally. Compensation for services rendered is generally...more

6/12/2025  /  Compensation & Benefits , Internal Revenue Code (IRC) , Nonprofits , Tax Court , Tax Exemptions , Taxable Income , Treasury Regulations

Can a Church or Other Public Charity Endorse a Candidate? Tax Treatment of Political Campaign and Lobbying of Tax-Exempt...

Joint Committee on Taxation Report on Tax Treatment of Political Campaign and Lobbying Activities of Tax-Exempt Organizations - On April 29, 2022, the Joint Committee on Taxation published its 35-page report (the “Report”)...more

6/17/2022  /  501(c)(3) , Charitable Organizations , Disclosure Requirements , Internal Revenue Code (IRC) , IRS , Lobbying , Tax Exempt Entities , Treasury Regulations

Joint Committee on Taxation Report on Tax Treatment of Charitable Contributions

Joint Committee on Taxation Report on Tax Treatment of Charitable Contributions - On March 11, 2022, the Joint Committee on Taxation published its 49-page report (the “Report”) relating to the federal tax treatment of...more

3/30/2022  /  Charitable Donations , Conservation Easements , Income Taxes , Internal Revenue Code (IRC) , IRS , Tax Deductions , Tax Exempt Entities , Treasury Regulations

Private Foundations, Taxable Expenditures, and Excise Taxes: IRS Issues Guidance

On March 1, 2022, the IRS published its 129-page Exempt Organizations Technical Guide TG 62 Excise Taxes on Taxable Expenditures. While not authoritative or controlling, the guidance addresses in great detail the definitions...more

3/22/2022  /  Excise Tax , Grants , IRS , Private Foundations , Self-Dealing , Tax Exempt Entities , Tax Planning , Treasury Regulations

IRS Issues Guidance on Self-Dealing Rules for Private Foundations

IRS Issues Guidance on Self-Dealing Rules for Private Foundations - On March 1, 2022, the IRS published its 128-page Exempt Organizations Technical Guide TG 58 Excise Taxes on Self-Dealing under IRC 4941. While not...more

3/18/2022  /  Excise Tax , Income Taxes , Internal Revenue Code (IRC) , IRS , Private Foundations , Self-Dealing , Tax Planning , Treasury Regulations

Syndicated Conservation Easements (and Other Tax Schemes) Beware

Syndicated Conservation Easements - In an IRS news release of January 17, 2022, the IRS’s Office of Chief Counsel announced that plans to hire up to 200 additional attorneys “to help the agency combat syndicated...more

2/2/2022  /  Conservation Easements , Criminal Investigations , Internal Revenue Code (IRC) , IRS , Pass-Through Entities , Tax Deductions , Tax Liability , Tax Planning , Treasury Regulations
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