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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... |
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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. |
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Last December, the IRS published Ltr. Rul. 201249002 in which it approved a couple's proposed contribution of an undivided interest in their... |
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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. |
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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... |
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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... |
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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. |
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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... |
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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... |
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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... |
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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... |
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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 ... |
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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... |
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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. |
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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.... |
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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... |
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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