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9
Connecticut CPA
g
January/February 2017
paid advertisement
A
s people plan their annual giving,
some may be reticent to give
to Connecticut charities or join
Connecticut boards in fear that their
gift of time or assets may jeopardize
their non-Connecticut domicile.
On September 21, 2016 the Depart-
ment of Revenue Services (DRS)
issued Policy Statement 2016(3). The
statement reiterates the Connecticut
regulation, stating "DRS does not con-
sider charitable contributions in deter-
mining whether you are domiciled in
Connecticut."
It goes on to further define contributions
to include money, personal property,
and uncompensated time.
If an individual comes to Connecticut
solely to participate in charitable ac-
tivities (donations of uncompensated
time), "the day will not be considered
for purposes of determining Con-
necticut domicile." Such days will still
count, however, for purposes of the
183-day statutory resident test.
Charlie Lenore, Esq., a partner at Day
Pitney, worked with the DRS on crafting
the policy statement. Charlie considers
the clarifying language "very positive
for Connecticut charities. It follows
the New York treatment of charitable
activity and provides certainty."
The CTCPA thanks DRS Commissioner
Kevin Sullivan and all those who
worked on this policy statement
for providing detailed guidance to
Connecticut's charities, citizens, and
their advisors.
Charitable Contributions Are NOT Considered in Domicile
Determinations, According to New DRS Policy Statement
"DRS does not consider
charitable contributions in
determining whether you are
domiciled in Connecticut."