Write-Offs: A New Job for IRS Charity Chief; Ruling on Tax Deductions

* Marc Owens, who is retiring from the Internal Revenue Service after a decade as director of its Exempt Organizations Division, says he will soon “have a very different relationship” with the tax agency. Later this month, Mr. Owens will join the Washington law firm of Caplin & Drysdale, where he will be representing non-profit groups — including those that need help in dealing with the I.R.S.

* The I.R.S. has ruled that a printing company failed to meet the requirements necessary to qualify for an expanded charitable tax deduction when it donated items to a charity that helps schoolchildren in poor areas. The revenue service said the company failed to provide the needed documentation, as well as “any credible explanation how the contributed calendars and some of the books would alleviate the needs of the ill, the needy, or infants,” which are the criteria used to justify an expanded deduction. The service also questioned the company’s valuation of the items (Technical Advice Memorandum 200003005).