Business Commons^™

Securing Charitable Contribution Deductions, Paul G. Schloemer

Business Administration Faculty Publications

Issues regarding charitable contributions have been a frequent source of contention between the IRS and taxpayers - the charitable contribution deduction was identified as one of the most litigated issues in the National Taxpayer Advocate’s latest report to Congress.1 Thus, a review of the key issues taxpayers encounter in claiming this deduction is warranted.

Minister Housing Allowance Presents New Challenges And Opportunities, Paul G. Schloemer, Ryan Wilson

Business Administration Faculty Publications

For over 50 years, ministers have enjoyed the benefits of tax-free housing. IRC section 107 permits qualified ministers to exclude housing-related compensation from gross income to the extent it relates to service performed in their ministry.

Developing The Knowledge Base Of New Tax Professionals, Donald Samuelson, Paul G. Schloemer

Business Administration Faculty Publications

For years, the research of cognitive scientists has produced practical insights into the learning process, many of which can be applied to accounting. Specifically, accounting researchers have found a strong connection between knowledge and performance: A practitioner’s level of knowledge, whether the result of an advanced degree, CPE, or years of specialized experience, is a good predictor of performance in accounting tasks. Thus, methods that enhance knowledge can increase performance, benefiting both practitioners and their firms.

This article presents the results of a study investigating the means by which tax practitioners most effectively acquire knowledge. The characteristics of those practitioners …