![]() ![]() Part II introduces the requirements of a charitable contribution and the services that mobile payment applications offer. Part I of this Article provides an overview of the conduit situation and the complications that arise. ![]() Using the Internal Revenue Code requirements, the authority and regulations are not apparent for a charitable contribution through a conduit, particularly not for a conduit’s use of a mobile payment application. If a charity is overfunded or the charitable purpose is no longer available, the conduit is caught holding a pool of designated donations without the ability to contact the donors for permission for a similar or alternate use. With the rise in mobile payment applications, charitable donations using these platforms are increasing equally, the use of a conduit between a donor and a charity to solicit and collect donations for the charity’s benefit is growing.
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