“New Jersey Synagogue Can Finally Proceed After RLUIPA Settlement Reached” Baptist Joint Committee for Religious Liberty reports here. The Jewish Journal reports here.
“Miami’s oldest church slapped with a $7 million tax bill”
“The ‘ultimate nightmare scenario’ for this historic Miami church: A $7 million tax bill” The Miami Herald reports on the case here. The church is operating a pre-K–8 school run by a for-profit, third-party administrator.
“How to Determine Whether or Not You Pay the ‘Parking Lot Tax'”
“How to Determine Whether or Not You Pay the ‘Parking Lot Tax’: An update on the taxation of qualified transportation fringe benefits” The 2017 Tax Cuts and Jobs Act included a provision that requires charities to treat transportation benefits as unrelated business income. The I.R.S. issued long-awaited guidance on that provision in Notice 2018-99. ChurchLaw&Tax has an overview here.
“Charitable Gifts: Date of Delivery Rules”
“Charitable Gifts: Date of Delivery Rules” Clergy Financial Resources has this summary of how to determine whether a gift is “delivered” by December 31 here.
