A Kaleidoscopic View of the Charity Amendments
In the previous article “The Tax Treatment of Charities” the basic rules relating to the taxation of charities which apply to 1977 and subsequent taxation years
In the previous article “The Tax Treatment of Charities” the basic rules relating to the taxation of charities which apply to 1977 and subsequent taxation years
A problem which is illustrated by two recent cases arises where a testator makes a gift to a charity which does not exist. The error