Great news on the persistent issue of how to handle personal use of cell phones. There is an ongoing issue for NPOs on how to handle that. Since cell phones are categorized by the Congress as a “listed property”, there are burdensome documentation requirements. ECFA has called our attention to a bill signed into law September 27 that removes cell phones from the listed property category. Yeah! As ECFA points out, it would be wise to get guidance from the IRS before making any policy changes. This is wonderful progress though. Please read the ECFA article.