General Counsel Memoranda

Bulk operations

This article explores year-end planning for charitable gifts. Often, one of the biggest concerns at year end is making sure a donor's charitable gift takes effect in the current year so that it is deductible on the current year's return and not on the following year...

Or What They Didn't Teach George In Law School
Charitable remainder trust, charitable gift annuity, or pooled income fund -- which one best accomplishes your clients' personal and philanthropic goals? In this edition of Gift Planner's Digest, University of Rochester planned giving specialist Jack Kreckel reviews...
The monthly Charitable Midterm Federal Rate affects computations of charitable contribution deductions for split-interest charitable gift vehicles. In this edition of Planned Giving Online, PGDC editor Marc Hoffman explores the evolution of the Charitable Midterm...
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7520 Rates: November 2.0% October 2.0% September 2.2%

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