The old Chinese proverb is “May you live in interesting times.” I can say that these have been interesting the last few weeks.

In my previous five years as an estate planning attorney, I have prepared eight applications for tax exempt status. (I believe one even got caught up in the IRS targeting scandal, even though it was a cemetery association because it took nearly sixteen months for approval.) But the last two months, I have had three applications.
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Of course, I appreciate the business, but when I see the help to the rural areas that these charitable organizations will do for our community, and the fervor for getting them started, it makes me really appreciate the tax planning side of the law.