General Counsel Memoranda

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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...

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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...
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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: Oct 2.2% Sep 2.2% Aug 2.2%

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