Decorative and carving pumpkins and other decorative gourds whether sold in NY at supermarkets, farm stands, nurseries, or other businesses, are not sold as food, and constitute tangible personal property subject to sales tax under section 1105(a) of the Tax Law....

IRA owners who are aged 70-1/2 and older can transfer up to $100,000 tax-free to one or more charities each year through QCDs. This provides a way for eligible older Americans to donate to charity before the end of the year....