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IRS Issues Guidance Permitting Deductions for Gifts Made to a Charity’s Subsidiary LLC

On August 3, 2012 by Schnader

The Internal Revenue Service recently issued guidance (Notice 2012-52) that makes a limited liability company the ideal choice of entity for charities to house some of their assets and operations for liability protection, management and other beneficial business reasons. This Alert will discuss and provide guidance pertaining to Notice 2012-52.

Please click here to read the full Alert.

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