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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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7 May 2013 | Charitable Remainder Trust | David Wheeler Newman | Article | 1 comments

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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24 Apr 2013 | Bargain Sale | National Publication | Article | 1 comments

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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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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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.

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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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11 Aug 2011 | Charitable Lead Trust | National Publication | News story | 1 comments

Writing for the New York Times, Paul Sullivan discusses how the $5 million gift- and estate-tax exemption combined with historically low interest rates are driving renewed interest in the use of charitable lead trusts to transfer wealth and accomplish family...

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The Board of Directors of the American Council on Gift Annuities has approved a new schedule of suggested maximum gift annuity rates for gifts established on or after July 1, 2011.

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22 Feb 2011 | Foundations | National Publication | News story
Writing on behalf of Caplan & Drysdale, Michael Durham has thanked the Treasury for agreeing to meet with the Wisconsin Alumni Research Foundation for the purpose of discussing the contours of the currently proposed "Government Entity Exception" allowing...
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1 Feb 2011 | Foundations | National Publication | News story | 2 comments
Writing for The New York Times, Paul Sullivan discusses the issues and alternatives survivors face with maintaining a private foundation following the death of its founder.
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In a letter to House member Michael Capuano, [D-MA], the IRS has clarified the deductibility, valuation and substantiation of the charitable contribution of an easement under the federal Historic Preservation Tax Incentives Program.
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The Tax Court has reduced the value of a conservation easement granted by a partnership on land it owned and imposed a 30 percentage limitation on the resulting income tax charitable deduction.
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Writing in the October 2010 issue of Estate Planning Journal, attorneys Richard Fox and Mark Teitelbaum caution that although language in Revenue Procedures indicates that charitable lead annuity trust payments may...
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Many people who control private non-operating foundations find they do not offer as much planning flexibility as other types of giving vehicles and entities...

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In this article from the October 05, 2010 issue of Financial Advisor, planner Joe O. Luby III is interviewed regarding his advice that philanthropically inclined clients create grantor charitable lead trusts in the same year in which they convert a traditional IRA into...
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3 May 2010 | Charitable Gift Annuity | National Publication | News story | 3 comments
The American Council on Gift Annuities board of directors held its semi-annual meeting on April 28, 2010. At the meeting the Rates Committee recommended a new schedule of gift annuity rates effective July 1, 2010.
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According to an article in The Trust Advisor Blog, despite the estate tax hiatus, IRS records show steady creation of charitable remainder trusts, and experts expect a CRT boom ahead.

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In response to congressional inaction regarding the estate tax prior to the end of 2009, Conrad Teitell has written Senate Finance Committee leaders urging them to retroactively repeal another component of EGTRA, which imposes carryover basis rules on inheritances...
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If you missed last week's live webinar presentation on gifts and uses of life insurance in planned giving and how the charitable and professional advisory communities can come together as a team to offer best practices in this area, the program has been recorded and is...
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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

Creative Applications of Life Insurance in Charitable Lead Trusts

Heard on the Web: Charitable Lead Trusts Draw Renewed Interest

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

Symbiotic Ways Private Foundations Use Community Foundations

ACGA Issues New Suggested Gift Annuity Rates

National Heritage Foundation Files for Bankruptcy: Gift Annuitants Among Largest Creditors

Heard on the Web: Charitable Life Insurance Gift Program Blows Up on University, Donors

Heard on the Web: Philanthropy or Spite?

Donor Advised Funds: New Provisions in Pension Protection Act of 2006