Specifically, the IRS was looking into whether donors to certain tax-exempt organizations organized under section 501(c)(4) of the Tax Code would be liable for gift tax on donations that were, in many cases, well into the six figures.

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Under the Ministerial Code, Ministers are obliged to report any gift.

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He also sees a trend toward e-gift cards or virtual gift cards, which boil the card down to a bar code--no plastic necessary.

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The right to harvest is a terrific gift from Congress, partly making up for the many ways that our tax code punishes savings and investment.

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Leeds is bringing on five full-time developers to build an app that will plant a bar code on smartphone screens that can be scanned in lieu of a physical gift card--finally separating the card's value from its plastic delivery vehicle.

FORBES: Magazine Article

These gifts are liable for taxation under the Internal Revenue Code, so the practitioner should advise his client of the necessity of proper gift planning.

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If you interpret the current tax code the way MFA does, it would mean that if we buy a gift and ship it to a relative in California, we are obligated to pay his California use tax of that gift as a sales tax.

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