Good News: Animal Rescue Foster Care Expenses Tax Deductible

The tax court has just found in favor of a taxpayer who claimed that certain unreimbursed expenses she incurred fostering feral cats were charitable deduction. The tax payer volunteered with a 501(c)(3) charitable group, foster homes were part of the group's mission, the group could request her services at will, and it indirectly oversaw her work. Her deductions were subject to the substantiation requirements of charitable donations both above and below the $250 cash threshold. The court determined that the taxpayer's records substantially complied with the rules for substantiating cash donations of less than $250, even though the records showed the amounts of the expenses and to whom they were paid, rather than the name of the charitable organization and the amounts donated. These were the correct rules to use because donations of less than $250 were categorized either as cash or as property, and unreimbursed volunteer expenses more closely resembled cash donations according to the court. However, the court determined that the taxpayer could not deduct her expenses that exceeded $250 because she had not obtained contemporaneous acknowledgment from the charity.

The citation is Van Dusen, 136 TC ___, No. 25, Dec. 58,642.

For our clients, this means that if you foster animals for a charitable organization, your costs are charitable contributions if you are not reimbursed for those costs. Remember to keep good records about the cost and the purpose, and if any single cost is $250 or more, have the rescue group acknowledge the non-cash contribution in writing.

Department of Homeland Security ("DHS") Extends Temporary Protected Status ("TPS") for Haitians in the United States

The Department of Homeland Security ("DHS") today extended Temporary Protected Status ("TPS") for Haitians living in the United States for an additional 18 months. Shortly, DHS will issue eligibility requirements and instructions for how to register (those who entered the US within one year after the earthquake) and re-register (those who have alaredy been granted TPS status).
This means that those Haitian citizens, in the United States, who have been granted TPS as victims of last year's earthquake are able to remain in the United States for another year and one half. DHS's order also extends eligibility for Haitians who may not have met with criteria for TPS previously. Initially, only those Haitians who were in the United States at the time of the earthquake were able to apply for TPS relief. Now, under the new order, eligible Haitians who came to the United States within one year after the earthquake may be eligible to obtain TPS status. This measure provides much-need relief to many Haitians who were devastated by the effects of the earthquake and fled to the United States to seek safety.

President Obama's commitment to immigration reform

President Obama reaffirmed his commitment to immigration reform recently when he spoke at the Chamizal National Memorial on the Mexican border . He stated: "One way to strengthen the middle class in America is to reform the immigration system so that there's no longer a massive underground economy that exploits a cheap source of labor while depressing wages for everybody else." He also expressed his wish for Congress to pass the Dream Act and enact comprehensive immigration reform. It is important for all of us to continue to contact our Senators and Congressional representatives and tell them that true, fair and comprehensive immigration reform is necessary.

Please contact our attorneys if you would like to discuss family-based immigration, employment-based immigration, deportation/removal, asylum, VAWA, criminal immigration and your other legal needs.

Attorney General Holder Takes Important Step in favor of Immigration Benefits for Same-Sex Couples

Today the Attorney General of the United States took the extraordinary step of vacating a decision of the Board of Immigration Appeals ("BIA") relating to adjustment of status for same-sex spouses of U.S. citizens. The Attorney General directed the Board to examine how the constitutionality of the Defense of Marriage Act ("DOMA") applies to the case. Attorney General Holder's action is important because it could ultimately result in allowing same sex partners of United States citizens to apply for legal permanent resident status or "green cards" that for over a century have been granted to heterosexual spouses of US citizens.

Please contact immigration attorney Ellen Sullivan if you have questions about your immigration matters.

Supreme Judicial Court Protects Consumers in Recent Decision

In response to a request by the U.S. Court of Appeals, the Supreme Judicial Court of Massachusetts opined that real estate closings are the practice of law and cannot be conducted by escrow companies. Clearing title and interpreting the status of title, as well as drafting and interpreting deeds and other documents by which legal rights are created, modified, surrendered or secured are acts which only an attorney should be doing in order to protect those bounds by these documents. "(W)e believe that a lawyer is a necessary participant at the closing to direct the proper transfer of title and consideration, and to document the transaction, thereby protecting the private legal interests at stake as well as the public interest in the continued integrity and reliability of the real property recording and registration systems. "

This decision will also have an effect on out of state immigration lawyers which have satellite offices in Massachusetts but no real presence for the consumers using their services.

When you call Glickman Turley, attorneys answer your calls. There is no one between you and your lawyer. We protect your interests.

The decision can be found on the website for the Supreme Judicial Court. It is Real Estate Bar Association v. National Real Information Services, 459 Mass. 512 (2011).

Protection for Dream Act immigrants

The New York Times has reported that Immigration and Customs Enforcement("ICE") has suspended deportation proceedings against some undocumented residents of the United States who are attending school and do not have any criminal convictions. Those students are being permitted to remain in the United States and complete their studies and are likely also eligible to receive work permits for the time they remain in the United States. An ICE agent was quoted as stating that ICE "was supposed to be concentrating on criminals, not on Dream students." This apparent
change in policy may benefit many students who would qualify for legal status under the proposed Dream Act, but are presently subject to deportation.

Protection from Deportation/Removal for Same-Sex Couple

For the first time, according to Voice of America, a U.S. judge has suspended the deportation of the foreign-born same-sex spouse of an American citizen. Read full article here.

This is another important victory in the fight for equal rights for same-sex couples. However, despite the victory, this immigration judge’s decision is not binding on any local, state or federal court, including any immigration court. Likewise, the decision does not affect USCIS’s policy of adhering to DOMA’s definition of marriage.

We at Glickman Turley LLP support and strive for equal protection under the law for same-sex couples. We look forward to future progress towards this important goal. Please contact us if you have questions and would like to set up a consultation with an attorney.