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The Uncharitable Treatment of Tax-Exempt Charities? Maybe, Maybe Not

In the tax world, when someone refers to a “charitable” organization, it is likely they are using the term in its generally accepted legal sense to include not-for-profit corporations or charitable trusts that are organized...more

Observations on Charities, Taxes, and Cash Flow

Few provisions of the Code have a single, clear meaning that leaves no room for interpretation. Even many of those that, on the surface, appear fairly straightforward, are usually open to alternative “understandings.”...more

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