April 2018 JD Supra

In the US, there are promoters of phony companies that pose as registered charities and solicit charitable contributions by individuals or corporations. The Donor will provide a receipt that is later refused by the tax authority (IRS) as a claim against taxable income because the charity is non-existent or is not registered. IRS has warned Taxpayers against   https://www.jdsupra.com/legalnews/watch-out-for-those-who-promise-bogus-68814/