David KeligianAug 20, 2021AB 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...
Casey S. HaleFeb 16, 2021DISTRIBUTIONS FROM A DONOR ADVISED FUND TO A PRIVATE FOUNDATIONEverything you need to know about your DAF (Donor Advised Fund) - Download the White Paper - Grants to Private Foundations CSH
David KeligianJun 29, 2020IRS AUDIT TARGETSImagine playing in a competitive game where you know your opponent’s basic strategies and operating procedures. That’s a nice advantage, and
Casey S. HaleApr 15, 2020IRS ISSUES EO UPDATE BULLETIN ANNOUNCING COVID-19 RELIEF EXTENSION TO FORM 990-SERIES RETURNSInternal Revenue Service (the “Service”) issued an EO Update bulletin, which addressed nine topics relevant to tax-exempt organizations.
David KeligianMar 4, 2019ANOTHER 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
David KeligianFeb 28, 2019A TAX TIME MACHINE?On occasion, I come across interesting ideas involving taxation.
David KeligianMar 24, 2014CALIFORNIA RESIDENCY – THE DOMICILE TRAPDomicile is the place where an individual has his true, fixed, permanent home and principal establishment, and to which place they have, whe
David KeligianDec 10, 2013CALIFORNIA RESIDENCY - TRAPS FOR THE UNWARYThere are many misconceptions about the rules governing whether someone is taxed as a California resident. This article provides more inform