"Briefs how renting primary residences to an S-Corporation for corporate meetings generates tax-free income."
Augusta Rule (280A)
IRS Section 280A(g) allows business owners to rent their primary residence to their S-Corporation for up to 14 days per year tax-free for corporate meetings.
Where This Idea Comes From
Surfaces across interviews and client conversations rather than in a single essay — the Augusta Rule keeps coming up because it's one of the cleanest, most literal applications of Section 280A(g): renting your own home to your own S-Corp for board meetings, tax-free up to 14 days a year. It's the concept prospective clients ask about most once they learn it exists, which is why it shows up in multiple podcast appearances and anchors the ClearPath board-meeting protocol.
Where This Appears
"Identifies the Augusta Rule (Section 280A) as a core strategy to rent personal properties back to corporations tax-free."
"Briefs how corporate board meetings rented under 280A provide tax-free distributions to owner households."