Charity and Telemarketing Calls Cannot be Combined to Avoid Telemarketing Laws
The United States Tax Court in Giving Hearts, Inc. v. Commissioner of Internal Revenue,TC. Memo 2019-949, decided the issue of whether a commercial entity can make combined telemarketing and charity calls to avoid the restrictions of the Do-Not-Call registry list. This case centered around the Do-Not-Call Implementation Act, passed in 2003, and allowed individuals to join a national registry opting out of receiving telemarketing calls. …
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