The Tax Court upheld charitable donations of conservation easements in a bargain sale, despite a requirement that, in the event of a later disposal of the property and extinguishment of the easements, the donee organization use the proceeds to reimburse the government agencies that funded the purchase.
What does DE stand for?
DE stands for Donee (IRB)
This definition appears very frequently
See other definitions of DE
We have 54 other meanings of DE in our Acronym Attic
- Distinguished Editor (Institute of Professional Editors)
- Distinguished Engineer (various organizations)
- Distribution Engineering
- District Engineer
- District Executive
- Division/District Engineer (Army Corps of Engineers)
- Divisional Engineer
- Divisions Exercise
- Doctor of Engineering
- Domain Engineering
Samples in periodicals archive:
25) In effect, the donee of a power of appointment gets to choose who will receive an interest in the donor's former property; the choice is between the persons who the donor specifies as permissible recipients (permissible appointees), (26) and those who would take if the power is not exercised (takers in default).
16) The will, document or statement must nominate the intended donee institution or person, and should specify how the donor's body or tissue should be used after his or her death.
Sponsorship of an event such as this would occur if money or other property is transferred to the donee or to any person for the benefit of the donee and the purpose of the transfer is to secure to any extent that any such expenses are not occurred.
To the extent that the implications of the various factors may be understood by the donee and by potential challengers, needless litigation may be avoided.
A receipt (or other written communication) from the donee showing the donee's name, the donation's date and amount; or 3.
120) Often the donee will be in a lower marginal income tax bracket than the donor.