Two Articles By Sholk, On Election Activities and Substantiating Charitable Contributions

Steven H. Sholk (Gibbons Law) has posted two recent articles. The first is the annual update of A Guide to Election Year Activities of Section 501(c)(3) Organizations, a now 649-page comprehensive guide to this topic. The second is a A Guide to the Substantiation Rules for Deductible Charitable Contributions, to be published in the 137 Journal of Taxation (2022), which provides a detailed discussion of this topic that repeatedly creates problems for taxpayers.

Lloyd Mayer