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The IRA charitable rollover provision expired last year but could be reinstated retroactively, raising uncertainity in planning for 2014 IRA distributions.

The Charitable IRA has been a popular, albeit elusive planning tool. Nothing has changed currently. The option has still not been renewed by the IRS and uncertainty remains as to whether it will be. This makes planning a real challenge. Richard Fox offers cautionary...


Charitable auctions have stood the test of time as a great way to leverage our consumption oriented culture for the benefit of philanthropic activities.  While auctions have been traditionally held in connection with special events, in more recent years online...

Valuing and Monitizing Awards, Medals, Oscars, Grammys and Other Unrelatable Use Historicals

We don't often think that Emmys or Oscars may change hands, but there is a long history of these and other awards being sold, transferred or donated. Placing a value on these items is a challenging process as appraisal expert Alan Breus describes in his new article...


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...

9 Aug 2012 | Real Property | National Publication | Case study

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 ...


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, Randy Fox of Two...


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.


Gerald and Eileen live a very modest lifestyle. Although they have not planned for retirement, they are fortunate to have recently inherited a closely-held business. The downside is their estate lacks adequate liquidity, does not incorporate their charitable giving...


For an individual holding an interest in a business or investment entity taxed as a partnership, a charitable transfer can create an attractive planning opportunity while providing welcome support to a favored charity.  In this article, North Carolina-based CPA...

The IRS has clarified that "required minimum distributions from an IRA taken by a taxpayer during 2010 cannot be rolled over to an IRA." This position prevents taxpayers who want to return RMDs they took from their IRAs during 2010 and then redirect them to...

Billions of dollars of life insurance death benefits are owned by charities. This short article by Steve Zeiger, Israel Lustig and Dick Weber will explain a new technique that can dramatically reduce the cost of holding some of these policies. And for elderly donors...


It's a well known fact that life insurance is one of the most efficient assets in creating an estate when it is needed. It is also common to such contracts to be owned by public charities. In this article, Peggy M. Hollander, Managing Partner of the Succession...


A charitable remainder trust can allow business owners to transfer their business to heirs with minimum income and transfer tax exposure, ensure retirement income, and create a permanent legacy. In this article from Family Business Magazine, Barton J. Bradshaw, J.D...

As reported by Tom Herman of the Wall Street Journal, Congress is moving closer to extending the life of a popular law that has encouraged many older investors to donate to charity from their Individual Retirement Accounts.
3 Mar 2010 | Tangible Personal Property | National Publication | News story | 6 comments
The Smithsonian Institution in a two-sentence statement has declined accepting the suit worn by O.J. Simpson on the day he was acquitted of the murders of Nicole Brown Simpson and Ronald Goldman.
23 Feb 2010 | Retirement Plans | National Publication | News story | 1 comments
Writing for The Chronicle on Philanthropy, Holly Hall reports, "Fund raisers who solicit large gifts need to become knowledgeable about the charitable aspects of a law that allows people to covert their regular individual retirement accounts into Roth IRAs this...
Writing for The Art Law Blog, New York attorney Donn Zaretsky analyzes S. 1605 and its implications for charitable contributions of fractional interests in tangible personal property.
11 May 2009 | Real Property | National Publication | Article | 10 comments

Development offices and non-profit organizations of all sizes and shapes are taking a closer look at real estate gifts and the transforming impact these gifts can have on their organization. The largely untapped potential of charitable real estate gifts is becoming...

Planned Giving for the Affluent Homeowner

What happens after the kids have flown the coop and Mom and Dad are left with a large home and an even larger potential capital gains tax on sale? In this article, PGDC Editor-in-Chief Marc D. Hoffman reviews the capital gains tax rules that accompany sales of...

9 Apr 2009 | Real Property | National Publication | Technical Report

Contributions of real property represent one of the most complicated yet rewarding opportunities in charitable gift planning. This discussion reviews various types of real property, how it is owned, income tax considerations regarding transfers to charity, factors...

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