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Preface

Оглавление

When the 6th Edition of Tax Planning & Compliance for Tax‐Exempt Organizations was released and shipped in early March 2020, news of the COVID‐19 virus was starting to appear in the daily news. 2020 was a year we were challenged with issues without precedence or history including the new virus, a rare derecho storm in Iowa, huge Economic Impact Payment (EIP) payments to aid thousands of citizens, the worst forest fires ever burning in California, Oregon, and Washington State, and a violent storming of the Capital Building in Washington D.C. by supporters of Donald Trump protesting the election of Joe Biden.

A countless number of new tax provisions, government policies and awards emerged after March. The work normally conducted in business offices became virtual work at home or remote locations. As I wrote this preface and prepared the 2021 supplement, news reports of serious COVID outbreaks remind us of the virulence of this virus that is predicted to stay with us for much longer than we wish.

Developments from the period after the text was finalized are presented in this supplement to update the 6th edition so far. I fear this pandemic is giving us an enhanced task of continually staying abreast of new developments and solutions as they emerge on a daily basis.

Jody Blazek

February 1, 2021

Tax Planning and Compliance for Tax-Exempt Organizations

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