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Abstract: 

Each year, the IRS announces a list of tax scams that taxpayers might encounter during tax-filing season and throughout the year. This year, the “Dirty Dozen” includes fake charities—that is, “groups masquerading as charitable organizations to attract donations from unsuspecting contributors.” According to IRS Commissioner John Koskinen, “fake charities set up by scam artists . . . are a recurring problem. Taxpayers should take the time to research organizations before giving them their hard-earned money.” This article briefly outlines important ways of identifying and avoiding fake charities, and illustrates some of the reasons, including IRS penalties and taxes, for vigilance.

Keywords: IRC §4945; EO Select check; 1023-EZ filers; annual gross receipts limitation

Affiliations:  1: Strasburger & Price, LLP.