Parent Booster Clubs – Raising Money For Your Own Kid Is Not Charity
If an organization works on raising funds so that kids can participate in a salubrious activity, that is, in principle, an exempt activity. If each of the people working the fund raisers is doing it so their kid specifically can participate, that is another story. That’s inurement.
$10 Million N.C. Taxpayer Loss Shows Need For Planning To Move Tax Domicile
To effect a change of domicile there must be (1) an actual abandonment of the first domicile, accompanied by the intention not to return to it and (2) the acquisition of a new domicile by actual residence at another place, coupled with the intention of making the last acquired residence a permanent home.
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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.