Current Status of the Idaho Charitable Assets Protection Act
This article gives a brief summary of the Idaho Charitable Assets Protection Act (ICAPA) and provides an update on its impact.
ReadJohn McGown
Of Counsel
- Phone:
- 208.344.6000
- Fax:
- 208.954.5237
- Email:
- jmcgown@hawleytroxell.com
Biography
John McGown is an experienced tax attorney with depth in a broad range of tax-related areas achieved through over 40 years of practicing law with Idaho’s oldest and largest law firm. He has taught graduate courses in estate planning, partnership tax, state taxation, tax-exempt organizations, and personal financial planning.
Also a certified public accountant, he has been a Fellow of the American College of Trust and Estate Counsel since 1997 and previously served as the Idaho State Chair.
A frequent lecturer, John McGown has conducted over 100 continuing education presentations to various professional groups.
John has served as Chair of the Section of Taxation of the Idaho State Bar and the Idaho Tax Practitioner Liaison Committee (to the IRS). He has been recognized by Best Lawyers in America by having been selected in (1) Tax Law and (2) Trusts and Estates annually since 2007. For 2013, 2015, 2017, 2019, and 2021, he was selected as Boise Tax Law Lawyer of the Year. For 2018 and 2022, he was chosen as Boise Trusts and Estates Lawyer of the Year. John has been recognized by Super Lawyers, where he was selected in Tax and/or Estate Planning and Probate annually since 2013.
John was selected to receive the Distinguished Lawyer Award in 2014. It is the highest singular recognition bestowed upon any individual member of the Idaho State Bar. This award is given to an attorney (or attorneys) each year who has distinguished the profession through exemplary conduct and many years of dedicated service to the profession and Idaho citizens.
For almost 20 years, John served as the column editor for “Tax Thoughts” in The Advocate, a monthly Idaho State Bar Association publication. He is the author of numerous articles in TAXES–The Tax Magazine, Taxation for Lawyers, Tax Notes, the ACTEC Law Journal, The State and Local Tax Lawyer, The Journal of Taxation, The Journal of State Taxation, and the Idaho Law Review.
In his spare time, John enjoys being active outdoors and has completed 17 Races to Robie Creek–the most challenging half marathon in the West–and reached the summits of McGown Peak and Mt. Borah, Idaho’s highest point.
Specialties: John McGown practices general tax law, estate planning, tax disputes, tax-exempt organizations, and probate law. John does not handle tax collection work.
ACCOMPLISHMENTS
Senior Statesman, Private Wealth Law in Idaho, Chambers and Partners, 2020. The Statesperson rating is given to attorneys who no longer work hands-on with the same intensity but who, by virtue of close links with major clients, remain pivotal to the firm’s success.
Distinguished Lawyer, Idaho State Bar, 2014; The highest singular recognition bestowed upon any individual member of the Idaho State Bar. This award is given to an attorney (or attorneys) each year who has distinguished the profession through exemplary conduct and many years of dedicated service to the profession and to Idaho citizens.
Super Lawyers – Tax Law, 2013-2024
Best Lawyers in America – Trusts and Estates “Lawyer of the Year”, 2018 & 2022, Boise Tax Law and Trusts and Estates, since 2007, “Boise Tax Lawyer of the Year,” 2013, 2015, 2017, 2019, and 2021.
Certified as an Estate Planning Specialist, since 2010, by the Estate Law Specialist Board, Inc., an organization accredited by the American Bar Association
Helped clients in having their individual income tax returns be accepted as originally filed (with no tax payable) after the IRS issued a “30-day letter” alleging back taxes, interest, and penalties in excess of $3.7 million
PUBLICATIONS & presentations
A frequent lecturer, John McGown has conducted over 100 continuing education presentations to various professional groups.
For almost 20 years, Mr. McGown served as the column editor for “Tax Thoughts” in The Advocate, a monthly Idaho State Bar Association publication. He is the author of numerous articles published in TAXES – The Tax Magazine, Taxation for Lawyers, The State and Local Tax Lawyer, The ACTEC Law Journal, The Journal of Taxation, The Journal of State Taxation, and the Idaho Law Review
He was the Idaho correspondent for State Tax Notes, a national publication by Tax Analysts, 1993-2009, 2017-2018
He served as editor of Idaho Tax Alert for over five years.
Idaho Author, The State, and Local Tax Lawyer, 1996-2005
“Major Charitable Gifts – How Much Control Can Donors Keep and Charities Give Up?” Journal of Taxation, 1999
“Individuals Escape Penalties for Failure to Amend Incorrect Federal Tax Returns,” 24 Idaho Law Review 234, 1988
Column Editor, Tax Thoughts, The Advocate, 1984-2003
Co-author: “The Evolution of Powers of Attorney in Idaho: What a Practitioner Needs to Know About Their Advantages, Limitations and How to Use Them.” The Advocate (Journal of the Idaho State Bar Association), Vol. 55, No. 8, pp. 26-32, 2012
“State Taxation of Trusts and Their Beneficiaries When There Are Multiple State Contacts,” The ACTEC Law Journal, Vol. 39 No. 3, 2013
Author, “How Idaho Reduced Tension Between Auditors and Tax Officials”, State Tax Notes, October 8, 2018, pp. 129-135, 2018
Author, “Current Status of the Idaho Charitable Assets Protection Act“, The Advocate, Vol. 67, No. 6/7, pp. 28-29, 2024
EDUCATION
Law School:
University of Denver, LL.M. Taxation, 1981 – top 5 percent of class
University of Colorado, J.D., 1974
Undergraduate:
University of Kentucky, B.S. Accounting, 1971
bar admissions
Idaho
Professional/Community Associations
Idaho State Bar Association, founding member and Chair 2008-2009 of Taxation, Probate, and Trust Law Section
American Bar Association, Taxation Section
Idaho Association of Commerce & Industry
Idaho Society of CPAs, Chair of the Personal Financial Planning Committee, 2007-2009
Idaho Tax Practitioner Liaison Committee (Internal Revenue Service) since 2003, Chair 2007-2010, 2017 and Acting Chair 2014
Visiting Professor, University of Idaho College of Law, 2010
Law Day Volunteer, 2008, 2009, 2010, 2011, 2013, 2014,2016, 2017
Boise Senior Center Volunteer, Legal Advisor, 2008,2012, 2016-2019
Adjunctive Faculty, University of Idaho College of Law, 2006 and 2015
Volunteer Mediator for Idaho State Bar Fee Dispute Program,
since 2003
St. Luke’s Charitable Estate Tax Seminar, Planning Committee, since 2001
Sunday School Teacher, 1998–1999 and 2003–2004
Associate Professor – Graduate Faculty, Boise State University, 2000-2002
American College of Trust and Estate Counsel, Fellow since 1997, State Chair 2017-2021
Associated Taxpayers of Idaho, Executive Committee, 1995-2002
Pioneer Toastmasters, 1990–2011, President in 1991
The ARC, Inc., Board of Directors 1987-1993 and President 1991–1992
United Way of Ada County, Audit Review Panel, 1986-1991
Adjunctive Faculty, Boise State University teaching Research in Federal Taxation, 1983
Certified Public Accountant: Colorado, 1975 (inactive); Idaho, since 1982
Deputy District Attorney, Weld County, Colorado, 1975-1978
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