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

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...

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...