Thinking about a private foundation? Maybe you should consider an alternative. In this article, Los Angeles attorneys David Wheeler Newman and Jose Silva examine the roles that public charities, common funds, and supporting organizations can play accomplishing donors' philanthropic goals.  MORE »

In this edition of Gift Planner's Digest, New York attorney Patrick Martin discusses the technical requirements, operation, and uses of supporting organizations as described under Section 509(a)(3).  MORE »

On October 22, 1999, the PGDC published a yet-to-be-released private letter ruling involving the use of a partnership and a REIT to facilitate transfers of debt-encumbered property to charitable remainder trusts. In this edition of Planned Giving Online, PGDC editors review this new strategy in greater detail, explore the two issues left open in the ruling, and provide a summary of the ruling prepared by the ruling sponsor's legal counsel.  MORE »

Since January 1, 1998, charities have been able to own Subchapter S stock. But how should they own it? In this edition of Gift Planner's Digest, Laura Peebles, tax director at the national office of Deloitte & Touche, challenges the conventional wisdom of corporate ownership and presents tax saving alternatives for recipient organizations.  MORE »

Looking back on 1999, from a charitable ruling standpoint, it could be called the year of the charitable lead trust. And no wonder, with interest rates at 29 year lows, donors and advisors have taken advantage of a cyclical opportunity to maximize the value of their planned gifts. In this edition of Gift Planner's Digest, Indianapolis attorney and gift planning consultant Laura Hansen Dean takes a concise look at intervivos, testamentary, and hybrid/super charitable lead trusts and the rulings that have shaped their use.  MORE »

The United States has been described as the "great melting pot." So, is it any wonder that given the origins of its people, their wealth and their generosity, that many charitable gifts would find their way to foreign lands? In this edition of Gift Planner's Digest, Los Angeles attorney Jane Peebles discusses the tax rules governing "cross border" gifts.  MORE »

Need a quick refresher on the current state of CRTs? In this week's edition of Gift Planner's Digest, returning author Michael V. Bourland, Esq. and Jeffrey N. Meyers, Esq. review the evolution, rules, and recent regulatory changes that govern the most popular of deferred gift vehicles.  MORE »

Are you looking to gain a better understanding of charitable lead trusts and how they can be used to accomplish clients' estate planning and philanthropic objectives? Who better to convey these concepts than Stanley S. Weithorn? In this edition of Gift Planner's Digest, Mr. Weithorn uses four case studies to illustrate the significant and diverse planning objective that can be accomplish when CLTs are used in concert with other planning tools.  MORE »

The following tale takes a whimsical look at the value of a carefully planned charitable gift. Set in medieval times, A Charitable Fairy Tale was written by the PGDC's Lee Hoffman in response to his children's questions about what he did at work. Since that time, it has been enjoyed by children and adults alike throughout all the land.  MORE »

"In this week's edition of Gift Planner's Digest, Los Angeles attorney David Wheeler Newman reviews the private foundation excise tax rules regarding prohibited acts of self-dealing and how they apply to charitable remainder trusts and charitable lead trusts."  MORE »