Support health care in your community

Your contribution will keep rural health care alive and thriving in your South Dakota community, while providing immediate or deferred tax benefits for you and your family. If you appreciate health care and understand the importance of having rural health care in your community, please consider supporting your community through the Horizon Health Foundation.

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Tuesday June 23, 2026

Bills / Cases / IRS

Gift Tax 15% Minority Interest and 25% Marketability Discounts Allowed

For full Case click here.


Previous Articles

Rev. Proc. 2003-60; 2003-31 IRB 274

Rev. Proc. 2003-59; 2003-31 IRB 268

Rev. Proc. 2003-58; 2003-31 IRB 262

Rev. Proc. 2003-57; 2003-31 IRB 257

Rev. Proc. 2003-56; 2003-31 IRB 249

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We Can Help With Your Gift Plans

Learn more about ways you can support our organization, or if you've already included or are considering including a gift to us as part of your estate plan or in the form of another gift, we would like to recognize your support.