When goodwill brings no good. IRS challenging donation of goodwill by medical groups.
Should physicians be allowed a charitable tax deduction for the value of their practice goodwill when their organization is acquired by a not-for-profit entity? This article explores the circumstances and ramifications of two court cases.
Mopsick
Steven J
SJ
Weintraub Genshlea Chediak Sproul, Sacramento, Calif., USA. smopsick@weintraub.com
Dutcher
Ernest E
EE
D002608:Charities / Q000191:economics*; D003159:Community-Institutional Relations / Q000191:economics / Q000331:legislation & jurisprudence*; D006123:Group Practice / Q000191:economics* / Q000331:legislation & jurisprudence; D010067:Ownership; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States