> On Oct 24, 2016, at 10:19 PM, Richard Laager  wrote:
>
> On 10/24/2016 09:56 PM, Larry Patterson wrote:
>> So assuming paperwork happens in a timely fashion, donations after the
>> filing date would be tax deductible for 2016?  Is that the agreed upon
>> direction?  If so, I would suggest we get some end of year charitable
>> giving going on.  I would be interested in participating.  What do the
>> lawyers say about 2016 vs. 2017 status?
>
> Assuming the IRS accepts our application, I'm not sure how retroactive
> it will be.

IANAL, but:
https://www.irs.gov/charities-non-profits/tax-law-compliance-before-exempt-status-is-recognized
and https://www.irs.gov/charities-non-profits/charitable-organizations/contributions-to-organization-with-irs-application-pending

Seems to imply that 2016 contributions would be safe (as long as the MICE legal entity was planning on filing a 990 for 2016 for income/donations received).

--
Andrew Hoyos
hoyosa@gmail.com