BCLP Charity Law

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Don’t Get Stuck With a Non-Deductible Conservation Easement

October 6, 2014


The increasingly popular conservation easement charitable deduction allows a landowner to deduct a portion of the value of a piece of land by limiting the land’s use.  In a typical scenario, a landowner records a conservation easement on the land and then donates the conservation easement to a conservation organization.  The landowner receives an appraisal of the value of (i) the developable land and (ii) the land once the conservation easement has been recorded.  The landowner then deducts the difference as a charitable contribution.  In such a scenario, Section 170 of the tax code allows a deduction as long as the easement is perpetual, made to a qualified organization, and for a valid conservation purpose.

The typical scenario is changing, however, as more and more landowners are holding their property in trust.  When the land is held in trust, it is more

Proposed Revisions To Section 501(c)(4) Regulations

September 23, 2014



Currently, Treasury Regulation Section 1.501(c)(4)-1 provides for exemption under Section 501(c)(4) for an organization that is “operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general welfare of the people of the community.”1  The promotion of social welfare does not include “direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office.”  Currently, the determination regarding whether a given activity constitutes such participation (as well as the determination of what is primary) is made by a facts and circumstances analysis.  In connection with the 2012 presidential election, there were many calls to revise the rules governing Sections 501(c)(4) and 501(c)(3) organizations with respect to political activity.

Starting and Governing a Nonprofit 501(c)3 Organization in Missouri

September 5, 2014


Wednesday, Oct. 29, 2014, from 9 a.m. to 5 p.m. in 202 J.C. Penney Conference Center at UMSL

Starting a 501(c)(3) nonprofit organization and governing a 501(c)(3) nonprofit organization are flip sides of the same coin. Instructor Dan Sise knows that the steps you take in forming a 501(c)(3) nonprofit corporation affect how your organization must operate in the future. And the steps you take in the governance and operation of your 501(c)(3) nonprofit corporation affect your ability to maintain your 501(c)(3) tax-exempt status with the IRS on an ongoing basis.

Come to this class to learn how to start a Missouri nonprofit corporation that will seek to obtain 501(c)(3) tax exempt status from the IRS. In addition, this class will also cover good governance policies, strategies, and requirements that will allow your organization to maintain its 501(c)(3) tax exempt status on an ongoing basis once you are up and

IRS TEB Community Update

August 21, 2014


IRS TEB Community Update

August 21, 2014

Authored by: Keith Kehrer

What: Free webcast – Maintaining Tax Exempt Financing for Qualified 501(c)(3) Bonds

When: Tuesday September 9, 2014; noon (Eastern)

Learn about:

  • Private business use relative to 501(c)(3) organizations and their tax-advantaged financings.
  • Most common types of private business use, including: leases, management contracts, and research agreements.
  • Importance of compliance procedures related to private business use.
  • Only the law concerning tax-exempt bonds will be discussed.

What else: The IRS is offering 1 hour Continuing Education Credit (CE, formerly known as CPE) for this event. Please note to receive the credit you must attend at least 50 minutes of the presentation.

Register for this event. You will use the same link to attend the event.

IRS Exempt Organization Newsletter 2014-15

August 20, 2014


On August 20, the IRS released its Exempt Organization Newsletter, Issue Number 2014-15.

  • Register for IRS phone forum this Thursday: Essential Information for 501(c)(8) and 501(c)(10) Fraternal Organizations
  • IRS “Taxpayer Bill of Rights” Available in six languages; 10 Key Rights Outlined in Updated Publication 1
  • Register for EO workshops
  • Will the Senate Vote on Conservation Easements?

    August 14, 2014


    the-capitol-4-1225800-mThe America Gives More Act of 2014 (the “Act”) includes several provisions about charitable deductions. Among those provisions are changes to the donations of conservation easements that would make permanent temporary provisions that terminated as of December 31, 2013. The Act would permit individuals and corporations to continue to take a deduction of up to 50% of their adjusted gross income and permit individuals and corporations to carryover the aggregate amount of the deduction for up to 15 succeeding years.

    The permanent provisions of Section 170 of the Internal Revenue Code only permit individuals and corporations to take a deduction up to 30% of their adjusted gross income and to carryover the aggregate amount of the deduction for up to 5 succeeding years.

    The Act was introduced May 22, 2014 by

    IRS Exempt Organization Newsletter : Special Issue

    August 12, 2014


    On August 12, the IRS released a special issue of it’s Exempt Organization Newsletter.

    Register for IRS phone forum: Essential Information for 501(c)(8) and 501(c)(10) Fraternal Organizations

    Thursday, August 21

    • 2 pm, Eastern

    Topics include:

    • Explanation of organizations exempt under sections 501(c)(8) and 501(c)(10) of the Internal Revenue Code
    • Basic requirements for exemption under each of these sections
    • Differences between (c)(8) and (c)(10) organizations
    • Helpful resources for exempt organizations

    Register for this presentation.