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National Publication Features

17 Jan 2012 | Letter Rulings | News story | National Publication

Trust Granted Extension to Make Election

The IRS has ruled privately that a charitable trust that intended but failed to make an election to treat a contribution as having been paid in the prior year is granted an extension to make the... Read more »
17 Jan 2012 | Email Chief Counsel Advice | News story | National Publication

IRS Clarifies Position on Gross Valuation Penalty

In Email Chief Counsel Advice, the IRS has stated that so long as property qualifies for a charitable deduction, there is no reasonable cause/good faith exception with respect to the 40% gross... Read more »
10 Jan 2012 | Congressional Correspondence | News story | National Publication

JCT Publishes List of Expiring Tax Provisions

The Joint Committee on Taxation has published a list of expiring tax provisions for 2011 through 2012. Charitable provisions that expired on December 31, 2011 include enhanced charitable deductions... Read more »
10 Jan 2012 | Revenue Procedures | News story | National Publication

IRS Issues Guidance on Issuing Rulings and Determination Letters for Certain Foundations and Non-Exempt Charitable Trusts

The IRS has issued guidance with respect to issuing rulings and determination letters on private foundation status under § 509(a), operating foundation status under § 4942(j)(3), and exempt... Read more »
10 Jan 2012 | Revenue Procedures | News story | National Publication

IRS Issues Guidance on Procedures for Issuing Determination Letters and Rulings on Exempt Orgs

The IRS has issued guidance that sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under §§ 501 and 521 of the Internal Revenue Code... Read more »
9 Jan 2012 | Letter Rulings | News story | National Publication

Use of Debt by Private Operating Foundation for Set-Asides is Qualified Distribution

The Service has ruled privately that a private foundation's use of the proceeds of loans from a local financial institution to satisfy all or a portion of either the Initial set-aside amount and/... Read more »

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18 Jun 2011 | Article

Planned Giving Design Center - The Movie

Save time, get a quick start. Take a few minutes to watch our movie on the benefits of the new Planned Giving Design Center. Read more »

Community Features

19 Jan 2012| Brigham Young University, LDS Philanthropies

Can I Please Be A Giver?

Late in the evening many Christmas Eves ago, Norma carefully placed presents under the tree for her little boys. She imagined how surprised they would be on Christmas morning.... Read more »
19 Jan 2012| Brigham Young University, LDS Philanthropies

Madera Miracle

When Jamie Hansen arrived at the vineyard on Christmas Day, he found something totally unexpected... the fields were full of Church members from the Madera Spanish Ward pruning the vines. They had... Read more »
19 Jan 2012| Brigham Young University, LDS Philanthropies

Mary Richards - BYU Graduate

A teenage dream of broadcast journalism turned into a reality for a hard-working BYU student from Missouri. To view the full story, click here. Read more »
19 Jan 2012| Brigham Young University, LDS Philanthropies

BYU Courses Inspire Students

Jasmine always dreamed of attending BYU. But she found that her quest to strengthen families changed academia from just something she did to something that became a part of her. To view the full... Read more »
19 Jan 2012| Brigham Young University, LDS Philanthropies

Faces of Gratitude

Every time I visit the Polynesian Cultural Center, I am impressed by the people who work there. Most are young college students, and they are the primary reason PCC is Hawaii’s top paid tourist... Read more »
19 Jan 2012| Brigham Young University, LDS Philanthropies

Helping Others through Education, BYU-Idaho

Sarah Carroll wasn’t originally excited about going to an all-LDS university. Growing up in a small Mormon community, she yearned to get outside and see what was over the horizon. But while... Read more »
18 Jan 2012| Kirkwood Community College Foundation

Eastern Iowa Planned Giving Council 2012 Program Schedule

February 28 - The Power of Stewardship April 19 - The Power of Endowment May - The Power of Peer Networking "Annual Meeting" Read more »
18 Jan 2012| Kirkwood Community College Foundation

Cedar Rapids Area Estate Planning Council 2012 Programs

February 20 at the Hotel at Kirkwood Topic: Estate Planning for Blended Families March 19 at Elmcrest Country Club Topic: Dangers of Misusing Joint Tenancy and POD Accounts (panel discussion) April... Read more »
17 Jan 2012| The Community Foundation for Greater Atlanta

Welcoming New Leaders to our Board

This month we welcome three new community leaders to our Board of Directors. Additions to the board are Becky Blalock, Robert Brown and Virginia Hepner. Read more »

Community News

» Learn more about our Planned Giving Community.

Charles E. Rounds Jr, Fiduciary Consultant | Article

Could the Myriad Codifications of Aspects of the Law of Trusts Culminating with the Uniform Trust Code (2000) Be Doing More Harm than Good?

Though the trust is a judge-made creature of equity, the last eighty years have seen numerous rounds of uniform legislation codifying various aspects of the law of trusts, beginning with the Uniform...
Charitable Trust Administrators, Inc. | Article

Realtors can be a Great Source of Planned Gifts

Both commerical and high-end residentail realtors can be an excellent source of leads for planned gifts. Why, you may ask? In this article, Chuck McLucas of Charitable Trust...
Charitable Trust Administrators, Inc. | Article

Elevator Pitches for Various Planned Giving Mediums

Charitable Gift Annuities – Immediate: “You can make a gift and receive guaranteed fixed payments for life. Payments may be much higher than your return on low-earning securi- ties or CDs...
Charles E. Rounds Jr, Fiduciary Consultant | Article

The Academics Are Just Plain Wrong: The Trust Is Not a Contract

Since the 1960s, the trust has been under attack on two fronts in the American law school. First, the traditional Trusts course has been down-graded to elective status, a misguided curricular “...
Charles E. Rounds Jr, Fiduciary Consultant | Article

Law Schools No Longer Adequately Equip Their Students To Think Like Lawyers: The Unintended Consequences of Decontextualizing Contracts

The process of paralegalizing the American legal academy is now complete. It was inevitable. A course in Contracts does not a complete lawyer make. The curricular marginalization of two of the other...
Advisors in Philanthropy | Article

The Top Ten Ingredients for Successful Charitable Planning

Advisors who don't provide philanthropic advice are missing a big opportunity. Here are the top ten things to consider in the philanthropic planning process. By Meg Lassar
Advisors in Philanthropy | Article

An Important Part of Client Services

For high-net-worth individuals with substantial charitable commitments, managing their giving is a key part of their financial strategy. Betsy Brill, president of Strategic Philanthropy,...
Advisors in Philanthropy | Article

Hearing The Children

Advisors should be an active participant in helping wealthy families bring children into philanthropic leadership roles. By Mollie Bunis
Charles E. Rounds Jr, Fiduciary Consultant | Article

Newly-Minted Lawyers Are Generally Poor Writers: Why the Law Schools Are Largely to Blame

In an article published on line in 2010, Charles E. Rounds, Jr. suggested that the expansion of legal writing programs in the law schools at the expense of instruction in core legal doctrine is why...
InKnowVision | Article | Values-Based

Families and the Transformative Power of Philanthropy: Part I

In this first of a series of articles, Gary Shunk of Family Wealth Dynamics and Randy Fox of InKnowVision, LLC explore the potential of employing philanthropy to bring about positive change in...
InKnowVision | Article | Values-Based

Families and the Transformative Power of Philanthropy Part II: Starting the Conversation

In this second of a series of articles, Gary Shunk of Family Wealth Dynamics and Randy Fox of InKnowVision, LLC continue their exploration of the potential of employing philanthropy to bring...
InKnowVision | Article | Values-Based

Families and the Transformative Power of Philanthropy Part III: Inviting the Next Generation

In this third installment from Families and the Transformative Power of Philanthropy, Gary Shunk of Family Wealth Dynamics and Randy Fox of InKnowVision, LLC continue their exploration of...