A Practical Guide to Equine Law for Lawyers and Horse Owners
By B. Paul Husband
One of the significant holdings in Van Dusen was that indirect supervision of the work by the 501(c)(3) charity can suffice to support deductibility of unreimbursed out of pocket expenses from volunteers. The Court stated: “Nothing in Section 170 or [relevant] regulations suggests that, as a condition to the deductibility of…
By B. Paul Husband
In June of 2011, the United States Tax Court decided Van Dusen v. Commissioner, which addresses the rules for deductions of unreimbursed out of pocket expenses incurred in charity work.
In Van Dusen, a cat-loving attorney worked on a volunteer basis in association with a Section 501(c)(3)…
Paul Husband, an equine tax attorney based in California, will be contributing a series of guest posts over the next few weeks on the 2011 tax opinion, Van Dusen v. Commissioner. There are many valuable lessons contained in this opinion from which equine charities might benefit. Enjoy!
In the context of deductions claimed by…
Happy Tuesday! As of August 15, 2011, we now have a reported tax case arising from the infamous ClassicStar debacle. Not surprisingly, the precedent involves "bad facts" and is not helpful for other taxpayers who took part in a ClassicStar deal or similar deal. The following guest post on the opinion, entitled Van Wickler v. Commissioner, is…
