The Gloves Are Off

The Gloves Are Off

A classic Christmas tableau Most of our mental (and commercial, for that matter) Christmas-card-photo images correspond to the description we find in Matthew 2:1-12. Now after Jesus was born in Bethlehem of Judea in the days of Herod the king, behold, wise men rom the...
When To Deduct Charitable Contributions

When To Deduct Charitable Contributions

ISSUE: Donors generally can deduct their contributions only in the year they actually make them in cash or other property.       SITUATION: Idaho Bible College & Seminary (IBCS) is a private college exempt under Internal Revenue Code section 501(c)(3) and section...
Student FICA Exception

Student FICA Exception

ISSUE: Services in the employ of certain higher education institutions, performed by a student, qualify for the exception from FICA tax. SITUATION: Marathon Bible College (MBC) is a private college exempt under Internal Revenue Code section 501(c)(3) and section...