Jack Van Coevering authored this article discussing the “Dark Store Theory” of valuation—a property tax minimization strategy national retailers have used to claim that their “big box” stores should be valued differently from other commercial properties.
In 2014, the IRS introduced a new streamlined tax-exempt application that gave certain charitable organizations the opportunity to bypass the longer Form 1023 tax exempt application. On May 31, 2016, the IRS took another step forward in its attempt to assist charitable organizations.
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