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Polsinelli Shughart PC Health Care Law In the News

February 2013


American Taxpayer Relief Act of 2012 - The Effects on Charitable Giving

A Polsinelli Shughart Update


The Nonprofit Organizations Team at Polsinelli Shughart has analyzed the charitable deductions provisions within the American Taxpayer Relief Act of 2012 (the "Act") that President Obama recently signed into law. This analysis will provide a clear description of how these provisions may affect the ability of certain taxpayers to take charitable deductions and the affect this may have on charitable giving.

After much contention, on January 1, 2013, the U.S. Senate overwhelmingly passed legislation to avert the tax side of the "fiscal cliff," sending the American Taxpayer Relief Act of 2012 (the "Act") to the House, where it was similarly approved and subsequently signed into law by President Obama. The Act avoids automatic sunset provisions that were scheduled to take effect after 2012 under the Bush-era tax cuts. Although the Act is not comprehensive tax reform, it is a positive for many taxpayers. This e-Alert focuses specifically on the charitable tax provisions of the Act. For a summary of the Act in its entirety, see the Polsinelli Shughart e-Alert titled "Congress Approves the American Taxpayer Relief Act of 2012, Preventing Fiscal Cliff" issued January 22, 2013.

[Click here to read the full e-Alert.]




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For More Information

If you have questions about
this e-Alert, please contact:

Thomas J. Schenkelberg

Bruce R. Hopkins

Virginia C. Gross


To learn more
about our Nonprofit Organizations practice,
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