Charitable Distributions From IRAs – What Can Possibly Go Wrong?
Essentially the determination that a distribution is a QCD is on the taxpayer not on the trustee of the IRA.
O’Keefe v. OCU – Byers v. FC – Update!
O’Keefe was employed as a graphic design instructor. Byers was employed as a coach and physical education instructor. While both may be considered “ministers” under the theological concept of the “priesthood of believers”, neither can be shown to have been ministers as envisioned by the application of the “ecclesiastical abstention doctrine”.
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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.