Вход на сайт

Просмотр новости

Найдите то, что Вас интересует

Standards for Charitable Disaster Relief In the Time of Pandemic

Дата публикации: 07-10-2026 00:00:00

This short piece explains how exempt organizations currently face uncertainty about the standards for determining need for disaster relief, particularly in the time of a crisis, such as the current pandemic. The available IRS guidance is not any official document published in the Internal Revenue Bulletin, but only a Publication 3833, “Disaster Relief: Providing Assistance through Charitable Organizations.” This IRS publication states that organizations must make an individualized, specific determination of need before giving such assistance. This piece argues that the IRS should issue official guidance for the COVID-19 crisis, modeled on that given in connection with the September 11 terrorist attacks. After 9/11, the IRS issued a notice permitting charities to distribute funds so long as payments were made in good faith using objective standards. The IRS should do the same now. If it does not, Congress should act, as it also did after 9/11.

Схожие новости

#Наименование новостиТональностьИнформативностьДата публикации
1Post-Disaster Tax Legislation: A Series of Unfortunate Events07.708-10-2026
2Reforming the Charitable Contribution Substantiation Rules05.307-10-2026
3Once and Future Gift Taxation of Transfers to Section 501(c)(4) Organizations: Current Law, Constitutional Issues, and Policy Considerations04.107-10-2026
4Churches, Politics, and the Charitable Contribution Deduction05.3307-10-2026
5Why the IRS Should Want to Develop Rules Regarding Charities and Politics05.307-10-2026
6An Overview of Tax Issues for Religious Congregations06.0807-10-2026
7Religious Organizations, Refuge for Undocumented Immigrants, and Tax Exemption06.6207-10-2026
8The Section 527 Obstacle to Meaningful Section 501(c)(4) Regulation06.8307-10-2026
9Amending the Johnson Amendment in the Age of Cheap Speech06.307-10-2026
10H. Doc. 119-161 - CONTINUATION OF THE NATIONAL EMERGENCY WITH RESPECT TO BELARUS07.6627-05-2026

Классификация: Общество. Схожих патентов: 0. Схожих новостей: 10. Тональность: 0. Информативность: 4.46. Источник: www.escholarship.org.