Articles

NONPROFIT ORGANIZATIONS - WENDELL R. BIRD

"Religious Organizations and Tax Law," Wendell R. Bird, Federal and State Taxation of Exempt Organizations Chapter 4, 1994 (Warren Gorham & Lamont Publishers).
"Pension Protection Act and Nonprofits," Charitable Giving 719, May 2007.
"Guidance on 'Election Year Issues' for Exempt Organizations," Wendell R. Bird, 15 Taxation of Exempts 269, May-June 2004.
"Charitable Gift Planning after 'Repeal' of the Federal Estate Tax," Wendell R. Bird, 14 Taxation of Exempts 114, Nov.-Dec. 2002.
"Donor Advised Funds and Community Foundations," Wendell R. Bird, 13 Taxation of Exempts 68, Sept.-Oct. 2001.
"Political Activities and Exempt Organizations," Wendell R. Bird, 12 Journal of Taxation of Exempt Organizations 243, Mar. 2000.
"Exempt Organizations and Publishing," Wendell R. Bird, 1 Tax-Exempt Organizations 3024, 1999.
"Foundation for New Era Philanthropy Scandal," Wendell R. Bird, 8 Journal of Taxation of Exempt Organizations 69, 1996.
"Exempt Organization Rules on Political Activities," Wendell R. Bird, 7 Journal of Taxation of Exempt Organizations 195, 1995-1996.
"Exempt Organizations Face Sales and Use Taxes," Wendell R. Bird, 6 Journal of Taxation of Exempt Organizations 16, 1994.
"Current Developments in the State and Local Taxation of Exempt Organizations," Wendell R. Bird, 4 Journal of Tax Exempt Organizations 20, 1992.*
"Exempt Religious Organizations Have Strict Limits," Wendell R. Bird & Thomas O. Kotouc, 48 Taxation for Accountants 207, 1991.
"Unrelated Debt-Financed Income," Wendell R. Bird & Russell P. Reach, 8 CCH's Federal Tax Service J: Chapter 6, 1988.
"Exempt Organizations and Employment," Wendell R. Bird, Tax-Exempt Organizations 3295, 1986.

NONPROFIT ORGANIZATIONS - JONATHAN T. McCANTS

"Religious Organizations" column, Taxation of Exempts, 2008-present.
"Ministerial Housing Allowance in the Dock," Jonathan T. McCants, 22 Taxation of Exempts 44, 2010.
"The IRS Goes Back to the Drawing Board on Church Tax Inquiries," 21 Taxation of Exempts 43, Sept.-Oct.2009.
"Political Activity and Religious Charities—Ban Under Attack," 20 Taxation of Exempts 45, Nov.-Dec.2008.
"Double Trouble in an Election Year," 19 Taxation of Exempts 42, May-June 2008.
"The Treasury's Revised Guidelines on International Grantmaking," 16 Taxation of Exempts 13, July-Aug. 2006.

CORPORATE AND SECURITIES LAW

"The Employee/Independent Contractor Test," Wendell R. Bird, Journal of Asset Protection 39, Mar.-Apr. 1999.
"Sales Tax Relief Not Automatic," Wendell R. Bird, 2 Journal of Multistate Taxation 203, 1992.*
"Taxable Subsidiaries," Wendell R. Bird, 4 Practical Tax Lawyer 53, 1990.

ESTATE PLANNING AND TRUSTS

"Congress Offers No Relief but Much Red Tape for Charities and Foundations," 17 Taxation of Exempts 201, Mar.-Apr. 2006.
"The Charitable Techniques Most Charities Overlook," 16 Taxation of Exempts 260, May-June 2005, reprinted in "Charitable Giving Techniques," Charitable Giving 599 (¶507), Aug. 2005.
"Charitable Giving Techniques and Other Estate Techniques," Wendell R. Bird, 5 Journal of Practical Estate Planning 17, Oct.-Nov. 2003.
"Charitable Gift Planning after 'Repeal' of the Federal Estate Tax," Wendell R. Bird, 14 Taxation of Exempts 114, Nov.-Dec. 2002.
"Family Limited Partnerships and Marketable Securities," Wendell R. Bird, 27 Tax Management's Estates, Gifts & Trusts Journal 131, May 2002.
"Qualified Personal Residence Trusts (QPRTs) and Estate Planning," Wendell R. Bird, 25 Estate Planner's Alert (CCH) 3, Nov. 2000.
"Charitable Gift Annuities," Wendell R. Bird, Charitable Giving 712, 1998.
"Estate Tax Savings for Retirement Plan and IRA Assets," Wendell R. Bird & David O. Treadwell, Jr., 1 National Lawyers Association Review 5, 1997.
"Advanced Estate Planning," Wendell R. Bird, 1994.
"Methods of Estate and Gift Tax Savings," Wendell R. Bird, 57 Taxes 247, 1979.
"Estate and Gift Tax Savings for Medium-Sized Estates," Wendell R. Bird, Federal Estate and Gift Tax Reports (CCH) 10,802 (1979).
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*For marked articles, was primary author with a co-author.