Attorney Seeks Clarification Under Guidance for Donor-Advised Funds, Supporting Organizations
Attorney Seeks Clarification Under Guidance for Donor-Advised Funds, Supporting Organizations
- AuthorsCowherd, Robert
- Institutional AuthorsChapman, Cowherd, Turner & Tschannen PC
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2007-5331
- Tax Analysts Electronic Citation2007 TNT 42-24
February 26, 2007
From: Robert Cowherd [ rcowherd@ccttlaw.com ]
Sent: Friday, February 09, 2007 9:30 AM
To: Notice Comments
Subject: Comments - Notice 2007-21
Gentlemen:
Notice 2007-21 should clarify that donations to supporting organizations for PUBLIC ENTITIES (such as local governments or public schools) are clearly permissible and count against the required giving obligation of the foundation. Often this type of supporting organization is to lessen the burden on local governments or provide services or facilities that the governmental entities can not financially perform.
Chapman, Cowherd, Turner &
Tschannen, P.C.
903 Jackson
P.O. Box 228
Chillicothe, Missouri 64601
Telephone 660-646-0627
Fax 660-646-1105
email rcowherdtaiccttlaw.com
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- AuthorsCowherd, Robert
- Institutional AuthorsChapman, Cowherd, Turner & Tschannen PC
- Cross-Reference
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2007-5331
- Tax Analysts Electronic Citation2007 TNT 42-24