Bulk operations
What advisors need to understand about CRTs, CLTs and fiduciary responsibility

The creation of an estate plan is a fundamental necessity for families, especially for families of wealth. And while there are many elements that contribute to the ultimate success of the plan, the selection of the appropriate trustee is often given little...

Charitable donations typically drop off after a surge at the end of the year.

Both advisors and clients benefit from discussing charitable giving earlier in the year. Here are 10 signs that your clients need help with charitable planning.

Substantial statutory and regulatory changes have made meeting the requirements of a Type III supporting organization even more challenging and complex than ever.

The so-called "Type III supporting organization" ("SO"), is one of the most complex and difficult to understand forms of Section 501(c)(3) tax-exempt organizations. PGDC contributing author Richard Fox provides tips for complying with the statutory and regulatory...


In Notice 2014-21, The Internal Revenue Service provided guidance regarding the tax treatment of "convertible virtual currency", i. e. Bitcoin. For those who were thinking that Bitcoin or other similar ideas was a panacea for trading freely without the need for...


An ever increasing number of high net worth households are wanting their advisors to assist them with the philanthropic conversation. But there is a problem! It is not just the ultra wealthy. We have a chance to use the same methods with many families below the...

An Objective Primer for Planned Giving Officers

Life Insurance can be an important asset to charities because if it is structured, funded, and managed properly it is capable of providing a significant amount of liquid wealth that is not correlated to traditional investments or market results.  These policies...


While the IRA Charitable rollover has survived time and time again since 2006, in this article Richard Fox explains why donors and their advisors need to beware and proceed with caution.

13 Feb 2014 | Outright Gift | National Publication | News story

If the history of our reporting on IRA contributions on the PGDC can be any indication, this popular method of charitable giving may continue. Read the recent article on the WALL STREET JOURNAL.


CRT popularity continues to grow. With that in mind we've provided a few links that consolidate recent reporting on the PGDC, a link to calculations and a guide.


Eric Friedman is an individual donor who has spent several years trying to understand how to maximize the impact of his giving, including traveling to Africa to see his giving in action. He is an actuary and graduated from Stanford University with majors in...


An individual recently raised the question to me as to whether a disclaimer that results in funds passing to a donor-advised fund from a decedent's estate where the disclaimant is an advisor to the fund constitutes a "qualified disclaimer" under IRC Section 2518....


The Treasury Department issued final regulations under IRC Section 1411 on November 26, 2013 (TD 9644, 78 Fed. Reg. 72394-01), which makes changes to the net investment income (NII) tax as it applies to charitable remainder trusts (CRTs) and wholly charitable...


The constructive general inter vivos power of appointment is the product of the marriage of power of appointment doctrine and creditors' rights doctrine. In this article, PGDC contributing author Charles E. Rounds offers and excerpt from Loring and Rounds: A...

Research shows that more than half of all clients are dissatisfied with their advisor's ability to understand their personal and philanthropic goals.

During the past ten years many nonprofit organizations have turned over the reins of charitable gift planning to independent professional advisors; however, many advisors have not taken the opportunity to learn about and integrate planned giving into their practices...

22 Nov 2013 | Foundations | National Publication | News story

The Aspen Institute has announced the release of two brand new free online publications as a follow-up of its 2010 study for artists interested in creating a private foundation and we have them for you right here!

13 Nov 2013 | Bequest | National Publication | News story

Smart fundraising professionals, such as Michael J. Rosen, CFRE, realize the value of understanding their nonprofit organization's planned giving potential. Unfortunately, it has not always been easy to quantify that potential, until now.

16 Oct 2013 | Planning | National Publication | News story

Last week we published summaries of The Philanthropic Initiative / U.S. Trust report entitled, "The Philanthropic Conversation: Understanding Advisor Approaches & Client Expectations." The organizations have now released the full text of the report.

9 Oct 2013 | Planning | National Publication | News story

This is a must-read for advisors currently working with or wanting to work with HNW families, couples or individuals. Advisors are missing the boat according to the new study just released by The Philanthropic Initiative and commissioned by U.S. Trust. Learn when...


In Graev v. Commissioner, the Tax Court decided whether the taxpayers' donations of a facade easement and cash contributions were conditional gifts and therefore dis-allowable as charitable deductions under the requirements of the regulations. In this article,...

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Recent activity

Case Study: The Unplanned CRT: Promises Made

BITCOIN Ruling a Death Knell?

Estate Tax Repeal: Historical Data Indicate Philanthropy May Suffer

Life Estate Agreements

Real Estate Gifts In Challenging Times

Case Study: Utilizing Gift Annuities to Help Older Donors Provide for Future Needs

A Closer Look at the Excise Tax on Excess Business Holdings under I.R.C. Section 4943 on Private Foundations

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

The Perfect Storm: Prospective Expiration of the Bush Tax Cuts

Creative Applications of Life Insurance in Charitable Lead Trusts