BLOG

AB 150 - WHAT IS IT AND WHAT DOES IT DO?

California Assembly Bill 150 (“AB 150”) is the long awaited California “work around” to the federal income tax deduction limitation on...

DISTRIBUTIONS FROM A DONOR ADVISED FUND TO A PRIVATE FOUNDATION

Everything you need to know about your DAF (Donor Advised Fund) - Download the White Paper - Grants to Private Foundations CSH

SUPREME COURT ORDERS CALIFORNIA TO PERMIT INDOOR WORSHIP SERVICES

Last Friday, February 5, in a 6-3 decision, the U.S. Supreme Court ordered the State of California not to enforce its ban on indoor worship

IRS AUDIT TARGETS

Imagine playing in a competitive game where you know your opponent’s basic strategies and operating procedures. That’s a nice advantage, and

IRS ISSUES EO UPDATE BULLETIN ANNOUNCING COVID-19 RELIEF EXTENSION TO FORM 990-SERIES RETURNS

Internal Revenue Service (the “Service”) issued an EO Update bulletin, which addressed nine topics relevant to tax-exempt organizations.

ANOTHER TAX TIME MACHINE!

This article addresses a little known provision of partnership tax law that blesses changing a partnership agreement after the close of a ta

A TAX TIME MACHINE?

On occasion, I come across interesting ideas involving taxation.

THE PRACTICALITIES OF AVOIDING CALIFORNIA RESIDENCY (INCLUDING SOCIAL MEDIA AND OTHER OBSERVATIONS)

"Domicile"--the place where the taxpayer has their true, fixed, permanent home regardless of where they are physically location...

CALIFORNIA RESIDENCY – THE DOMICILE TRAP

Domicile is the place where an individual has his true, fixed, permanent home and principal establishment, and to which place they have, whe

CALIFORNIA RESIDENCY - TRAPS FOR THE UNWARY

There are many misconceptions about the rules governing whether someone is taxed as a California resident. This article provides more inform