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	9 May 2013 \| Charitable Remainder Trust \| National Publication \| Article Rebirth of the Charitable Remainder Trust Charitable remainder trusts are back! This according to attorney and PGDC contributing author David Wheeler Newman of Mitchell, Silverberg & Knupp, LLP. Read on to see why CRTs are...	4
	7 May 2013 \| Charitable Remainder Trust \| David Wheeler Newman \| Article \| 1 comments Rebirth of the Charitable Remainder Trust Charitable remainder trusts are back! This according to attorney and PGDC contributing author David Wheeler Newman of Mitchell, Silverberg & Knupp, LLP. Read on to see why CRTs are enjoying renewed popularity.	0
	1 May 2013 \| Charitable Remainder Trust \| National Publication \| Article Conrad Teitell Comments on Recent Ruling on Gift of Undivided... Last December, the IRS published Ltr. Rul. 201249002 in which it approved a couple's proposed contribution of an undivided interest in their...	5
	24 Apr 2013 \| Bargain Sale \| National Publication \| Article \| 1 comments The Bargain Sale, and When to Use It The bargain sale is a useful but often under utilized planned giving vehicle. In this article, planned giving real estate advisor Dennis Bidwell shares his experience regarding when a bargain sale should be considered.	0
	20 Mar 2013 \| Income Tax \| National Publication \| News story Heard on the Web: Extending the Charitable Deduction Deadline to Tax... Writing for the Urban Institute, C. Eugene Steuerle suggests extending the charitable deduction deadline is a move with precedent: the government has used it to encourage giving following a natural disaster. However, temporary laws have limited effect. Consider...	0
	7 Mar 2013 \| Income Tax \| National Publication \| Article Housing Allowance for Nonprofit Clergy: Yes or No? Dating from the 1920's and well rooted in American tradition, the ministerial housing allowance, authorized by Section 107 of the Internal Revenue Code and which allows clergy to exclude the value of such allowances from their gross income, has survived various...	0
	26 Feb 2013 \| Charitable Remainder Trust \| National Publication \| News story NEW Presentation - Comparing a CRAT with a CRUT There are many factors to be considered when choosing between a charitable remainder annuity trust or unitrust payout formats. Use our new interactive CRAT vs. CRUT presentation and enter your own variables to compare them side-by-side.	0
	12 Feb 2013 \| Donor Advised Fund \| National Publication \| News story Heard on the Web: Strong Year for Community Funds Included Megagifts... Donors provided more than $1-billion to community funds Writing for The Chronicle on Philanthropy, Michael Anft reports that younger donors are embracing donor advised funds.	0
	11 Feb 2013 \| Income Tax \| National Publication \| Article \| 1 comments Charitable Giving Just Got More Affordable! Everybody wants to know how the changes in the 2013 tax laws will affect them. The reality is that most Americans won’t notice much of a change but rates will go up for more affluent Americans. In this article, charitable and wealth transfer consultant Dave Holaday...	4.5
	5 Feb 2013 \| Income Tax \| National Publication \| Article \| 1 comments The Impact on the Charitable Deduction of the New Phaseout of... Although the American Taxpayer Relief Act of 2012 successfully preserved the charitable contribution income tax deduction, the victory was somewhat muted because of the phaseout of itemized deductions. However, according to David Wheeler Newman of Mitchell...	4
	19 Dec 2012 \| Planning \| National Publication \| News story New PGDC Tool: "Inline" Presentations When it comes to creating charitable gift presentations for your donor/clients, what would be better than entering information about the gift within the body of a presentation itself and then watching the numbers change right before your eyes! Welcome to the PGDC’s...	0
	11 Sep 2012 \| Compliance \| National Publication \| Article Public Charity or Private Foundation - Why Does It Matter? For many charitable organizations classified as a public charity, reclassification as a private foundation can have significant implications for sustainability and mission accomplishment. In this article, North Carolina-based CPA and philanthropic consultant...	4
	9 Aug 2012 \| Real Property \| National Publication \| Case study Case Study: Keeping a Treasured Residence in the Family Family homes and/or vacation homes can become associated with happy times and precious family memories. Some families want to keep the home in the family for future generations to enjoy. In this case study and accompanying ...	4
	5 Jul 2012 \| Privately Held Business Interests \| National Publication \| Case study Case Study: Planning for the Family Business Family businesses represent one of the most complex challenges for financial and estate planners; particularly when the business is owned horizontally and vertically within the family structure. In this case study and accompanying 78-page report, Scott Hamilton of...	0
	10 May 2012 \| Planning \| National Publication \| Article \| 3 comments The Perfect Storm: Prospective Expiration of the Bush Tax Cuts An Overview of the Income and Estate Tax Effects For Individuals and Nonprofit Institutions In December of 2010, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “2010 Tax Act”), and which otherwise would have “sunsetted” as of January 1, 2011. Under the 2010 Tax Act,...	3
	13 Feb 2012 \| Retirement Plans \| National Publication \| News story ACGA Asks Senate to Make Charitable IRA Provisions Permanent Writing on behalf of the American Council on Gift Annuities, Conrad Teitell asks the Senate Finance Committee to make the expired charitable IRA provision permanent and to expand it to include rollovers for life-income charitable gifts.	5
	1 Feb 2012 \| Charitable Lead Trust , \| Investing \| National Publication \| Article \| 4 comments Creative Applications of Life Insurance in Charitable Lead Trusts Writing on behalf of the American Association of Life Underwriters (AALU), Marguerite Rangel and Andrea Schaffer discuss three client scenarios in which cash value life insurance was utilized as an investment vehicle within charitable lead trusts....	0
	2 Jan 2012 \| Compliance \| National Publication \| News story Heard on the Web: Substantiating Charitable Gifts - Specimen Letter... Writing for Trusts & Estates, attorney Conrad Teitell tells advisors it is a good time to remind clients to substantiate their charitable contribution deductions prior to filing their 2011 income tax returns and provides a sample letter to help advisors...	0
	5 Oct 2011 \| Values-Based \| InKnowVision \| Article Families and the Transformative Power of Philanthropy: Part I Series Mission: To Bring Awareness to Professionals and Families about the Transformational Effect of Philanthropy on the Family Unit 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 families of wealth. Because of the deep nature of the...	4
	5 Oct 2011 \| Values-Based \| InKnowVision \| Article Families and the Transformative Power of Philanthropy Part II:... Series Mission: To Bring Awareness to Professionals and Families about the Transformational Effect of Philanthropy on the Family Unit 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 about positive change in families of wealth by discussing how to...	0

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Recent activity

The Impact on the Charitable Deduction of the New Phaseout of Itemized Deductions

"Thought this might interest you." from joeschwartz.

Real Estate Gifts In Challenging Times

"A real estate license is the key to a lucrative career in the real estate industry. A real estate license is a powerful tool in the property business..." from Tony Burnell.

"While I haven't personally been involved in a situtation like this, it seems the only way to legally agree with the donor to hold the property for a..." from Keith Miles.

"Question: Can a non-profit agree with a donor not to sell the donated property within the three year 8282 look-back period or will such a term in..." from Scott Taylor.

"I was searching in Google for some useful articles on Real estate.And I have found your sites, Thanks for sharing this useful article.It is often..." from kumar01.

The Perfect Storm: Prospective Expiration of the Bush Tax Cuts

"Hi, I'd like to post to Jon Kraus's point. I agree that the Bush Tax Cuts are the moniker used by most commentators (including me) because that's..." from LeonLaBrecque.

"In the Bush Tax Cut article it would be interesting for the Hypothetical Case to show the net cost of $1.000.00 gift under current law and under the..." from John Eilers.

"Question: why do we keep referring to them as the "Bush tax cuts" when they were renewed by the current President and Congress? And why would the..." from jonkraus.

Creative Applications of Life Insurance in Charitable Lead Trusts

"Don't understand the use of MEC Life insurance in a grantor CLT. If dividends or cash value are used as suggested in Example A aren't all such..." from William Sapers.

"Is there a possibility that a deduction could be dissallowed if the CLT owns and is the beneficiary of the life insurance? (e.g., could the charity..." from mpressler.

"Are there any "self dealing" restrictions that would preclude the grantor from taking a charitable deduction when the CLT purchases life insurance? (..." from mpressler.

"Any thoughts on 170(f)(10) and gifts of and premium payments for insurance donated to or purchased by a CLT (a "gift for the use of" charity)?" from Nancy Marx.

Heard on the Web: Charitable Lead Trusts Draw Renewed Interest

"If I am not mistaken, Mrs. Onassis' family had the ability to opt out of that CLT and did so. J. Wilton The New York Community Trust" from janewilton.

The Pension Protection Act of 2006: A Guide to Charitable IRA Rollovers

"Has anyone seen or heard whether a donor with an IRA that holds gold coins may request a QCD to charity 'in kind' with a transfer of actual coins to..." from Rick Herrington.

Heard on the Web: Tax Cut Deal Could Benefit Charities

"I think Bob Sharpe must have been misquoted. The example of a widow using a CLT to pass assets tax-free to grandchildren is probably inaccurate. If..." from Thomas Smith.

Heard on the Web: Weighing the Best Vehicles For Philanthropic Giving

"I was saddened to read the closing comments of this article that stated donor-advised funds could be lost in general pools. As President..." from Sue Hammersmith.

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		Rated
	9 May 2013 \| Charitable Remainder Trust \| National Publication \| Article Rebirth of the Charitable Remainder Trust Charitable remainder trusts are back! This according to attorney and PGDC contributing author David Wheeler Newman of Mitchell, Silverberg & Knupp, LLP. Read on to see why CRTs are...	4
	7 May 2013 \| Charitable Remainder Trust \| David Wheeler Newman \| Article \| 1 comments Rebirth of the Charitable Remainder Trust Charitable remainder trusts are back! This according to attorney and PGDC contributing author David Wheeler Newman of Mitchell, Silverberg & Knupp, LLP. Read on to see why CRTs are enjoying renewed popularity.	0
	1 May 2013 \| Charitable Remainder Trust \| National Publication \| Article Conrad Teitell Comments on Recent Ruling on Gift of Undivided... Last December, the IRS published Ltr. Rul. 201249002 in which it approved a couple's proposed contribution of an undivided interest in their...	5
	24 Apr 2013 \| Bargain Sale \| National Publication \| Article \| 1 comments The Bargain Sale, and When to Use It The bargain sale is a useful but often under utilized planned giving vehicle. In this article, planned giving real estate advisor Dennis Bidwell shares his experience regarding when a bargain sale should be considered.	0
	20 Mar 2013 \| Income Tax \| National Publication \| News story Heard on the Web: Extending the Charitable Deduction Deadline to Tax... Writing for the Urban Institute, C. Eugene Steuerle suggests extending the charitable deduction deadline is a move with precedent: the government has used it to encourage giving following a natural disaster. However, temporary laws have limited effect. Consider...	0
	7 Mar 2013 \| Income Tax \| National Publication \| Article Housing Allowance for Nonprofit Clergy: Yes or No? Dating from the 1920's and well rooted in American tradition, the ministerial housing allowance, authorized by Section 107 of the Internal Revenue Code and which allows clergy to exclude the value of such allowances from their gross income, has survived various...	0
	26 Feb 2013 \| Charitable Remainder Trust \| National Publication \| News story NEW Presentation - Comparing a CRAT with a CRUT There are many factors to be considered when choosing between a charitable remainder annuity trust or unitrust payout formats. Use our new interactive CRAT vs. CRUT presentation and enter your own variables to compare them side-by-side.	0
	12 Feb 2013 \| Donor Advised Fund \| National Publication \| News story Heard on the Web: Strong Year for Community Funds Included Megagifts... Donors provided more than $1-billion to community funds Writing for The Chronicle on Philanthropy, Michael Anft reports that younger donors are embracing donor advised funds.	0
	11 Feb 2013 \| Income Tax \| National Publication \| Article \| 1 comments Charitable Giving Just Got More Affordable! Everybody wants to know how the changes in the 2013 tax laws will affect them. The reality is that most Americans won’t notice much of a change but rates will go up for more affluent Americans. In this article, charitable and wealth transfer consultant Dave Holaday...	4.5
	5 Feb 2013 \| Income Tax \| National Publication \| Article \| 1 comments The Impact on the Charitable Deduction of the New Phaseout of... Although the American Taxpayer Relief Act of 2012 successfully preserved the charitable contribution income tax deduction, the victory was somewhat muted because of the phaseout of itemized deductions. However, according to David Wheeler Newman of Mitchell...	4
	19 Dec 2012 \| Planning \| National Publication \| News story New PGDC Tool: "Inline" Presentations When it comes to creating charitable gift presentations for your donor/clients, what would be better than entering information about the gift within the body of a presentation itself and then watching the numbers change right before your eyes! Welcome to the PGDC’s...	0
	11 Sep 2012 \| Compliance \| National Publication \| Article Public Charity or Private Foundation - Why Does It Matter? For many charitable organizations classified as a public charity, reclassification as a private foundation can have significant implications for sustainability and mission accomplishment. In this article, North Carolina-based CPA and philanthropic consultant...	4
	9 Aug 2012 \| Real Property \| National Publication \| Case study Case Study: Keeping a Treasured Residence in the Family Family homes and/or vacation homes can become associated with happy times and precious family memories. Some families want to keep the home in the family for future generations to enjoy. In this case study and accompanying ...	4
	5 Jul 2012 \| Privately Held Business Interests \| National Publication \| Case study Case Study: Planning for the Family Business Family businesses represent one of the most complex challenges for financial and estate planners; particularly when the business is owned horizontally and vertically within the family structure. In this case study and accompanying 78-page report, Scott Hamilton of...	0
	10 May 2012 \| Planning \| National Publication \| Article \| 3 comments The Perfect Storm: Prospective Expiration of the Bush Tax Cuts An Overview of the Income and Estate Tax Effects For Individuals and Nonprofit Institutions In December of 2010, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “2010 Tax Act”), and which otherwise would have “sunsetted” as of January 1, 2011. Under the 2010 Tax Act,...	3
	13 Feb 2012 \| Retirement Plans \| National Publication \| News story ACGA Asks Senate to Make Charitable IRA Provisions Permanent Writing on behalf of the American Council on Gift Annuities, Conrad Teitell asks the Senate Finance Committee to make the expired charitable IRA provision permanent and to expand it to include rollovers for life-income charitable gifts.	5
	1 Feb 2012 \| Charitable Lead Trust , \| Investing \| National Publication \| Article \| 4 comments Creative Applications of Life Insurance in Charitable Lead Trusts Writing on behalf of the American Association of Life Underwriters (AALU), Marguerite Rangel and Andrea Schaffer discuss three client scenarios in which cash value life insurance was utilized as an investment vehicle within charitable lead trusts....	0
	2 Jan 2012 \| Compliance \| National Publication \| News story Heard on the Web: Substantiating Charitable Gifts - Specimen Letter... Writing for Trusts & Estates, attorney Conrad Teitell tells advisors it is a good time to remind clients to substantiate their charitable contribution deductions prior to filing their 2011 income tax returns and provides a sample letter to help advisors...	0
	5 Oct 2011 \| Values-Based \| InKnowVision \| Article Families and the Transformative Power of Philanthropy: Part I Series Mission: To Bring Awareness to Professionals and Families about the Transformational Effect of Philanthropy on the Family Unit 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 families of wealth. Because of the deep nature of the...	4
	5 Oct 2011 \| Values-Based \| InKnowVision \| Article Families and the Transformative Power of Philanthropy Part II:... Series Mission: To Bring Awareness to Professionals and Families about the Transformational Effect of Philanthropy on the Family Unit 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 about positive change in families of wealth by discussing how to...	0

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Learn, Share, Gain Insight, Connect, Advance

Recent activity

Rebirth of the Charitable Remainder Trust

The Bargain Sale, and When to Use It

CRT Tax Preparation: The Mundane and the Exotic

Charitable Giving Just Got More Affordable!

The Impact on the Charitable Deduction of the New Phaseout of Itemized Deductions

Real Estate Gifts In Challenging Times

The Perfect Storm: Prospective Expiration of the Bush Tax Cuts

Creative Applications of Life Insurance in Charitable Lead Trusts

Heard on the Web: Charitable Lead Trusts Draw Renewed Interest

The Pension Protection Act of 2006: A Guide to Charitable IRA Rollovers

Heard on the Web: Tax Cut Deal Could Benefit Charities

Heard on the Web: Weighing the Best Vehicles For Philanthropic Giving

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