Loan Forgiveness Charitable Contribution

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Posted on September 08, 2018 at 05:59 AM



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Recent Posts For Loan Forgiveness Charitable Contribution

TaxProTalk.com • View topic - Loan Forgiveness Charitable ...
With the right circumstances, loan forgiveness to a nonprofit can be counted as a charitable donation. Assuming that was the case, would loan forgiveness in this scenario qualify? The loan was originated prior to being a 501c3, but the forgiveness would occur when it was.
Office of Chief Counsel Internal Revenue Service memorandum
Office of Chief Counsel Internal Revenue Service. memorandum. CC:PSI:B05: POSTN-141205-07 . ... does the gift qualify as a charitable contribution under: ... concluding that a loan with a pre-arranged forgiveness feature constituted bona fide debt for federal tax purposes.
Exit Strategies from a Loan-Model NMTC Transaction
Loan term exceeds the 7-year NMTC period; otherwise the “A” loan ... change over 7 years, and charitable contributions or loan forgiveness might no longer be feasible • Second choice: a put/call arrangement ... Exit Strategies from a Loan-Model NMTC Transaction

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