Taxpayers now make contributions to local, regional, and national charities via modern financial and communication networks. Taxpayers can easily make contributions to charities located great distances from their places of domicile or long after they have physically moved away from a charity's primary service area. The Department recognizes these changes in patterns of giving and wishes to encourage contributions to charities, regardless of the locations of the charities, from both Massachusetts residents and nonresidents. Although domicile is usually determined from all the evidence and circumstances, the Department will no longer consider a taxpayer's charitable contributions relevant or applicable in determinations of domicile.
This new policy applies both to the Department's assertions of Massachusetts domicile and to taxpayers' assertions of domicile elsewhere and to individual income tax and estate tax cases. This new policy applies to all pending domicile cases at all stages of review or appeal, as well as to all future domicile cases.
Stephen W. Kidder
Commissioner of Revenue
May 11, 1990
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