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What's New Under TCJA for Education Expenses?

By now you know that the Tax Cuts and Jobs Act (TCJA) signed into legislation last December will have a major impact on your tax filings for the years

Relief from addition to tax for underpayment of estimated income tax for tax-exempt organizations that provide Qualified Transportation Fringe Benefits

As a result of the changes made to Internal Revenue Code (IRC) sections 274 and 512 by the Tax Cuts and Jobs Act of 2017, tax-exempt organizations must

IRS Guidance on Parking Expenses for Qualified Transportation Fringes Provides Opportunities for Exempt Organizations

The IRS has released Notice 2018-99, which provides interim guidance to tax-exempt organizations as to how unrelated business taxable income (UBTI) is

IRS Clarifies Uncertainty Surrounding Lifetime Gifting and Increased Basic Exclusion Amount Under TCJA

Over the past year, Schneider Downs has been busy tracking the drafting, passage and, as of late, the Internal Revenue Service's implementation of

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Reminder: Increased Limit for Charitable Deductions

With the holiday season upon us, it is time to look back at our year and to look forward to achieving our goals for 2018. For many, that means reaching

When is a Disaster a Tax Deduction?

It’s not your imagination--we are experiencing more weather and climate disasters than ever before. According to the website www.climate.gov, in

Is My Home Mortgage Interest Still Deductible?

You’ve probably heard that significant changes have come to the tried-and-true Schedule A itemized deductions methodology we’re all familiar

An Inflow of Opportunity: Tax-Free Repatriation of Foreign Source Income from a Controlled Foreign Corporation

For more than fifty years, and subject to many exceptions, U.S. shareholders have been utilizing the controlled foreign corporation (“CFC”)

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IRS Raises the Estate and Gift Tax Exemption for 2019

Property included in an individual’s estate at the time of death is subject to a tax by the federal government. There is, however, an exemption available

2019 Filing Season Risks Facing Delayed Start

The new Tax Cuts and Jobs Act (the “Act”) brought significant tax code changes to both individuals and businesses and to tax-exempt organizations.

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