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15 Jan 1999 | Investing | National Publication | Article

In this edition of Gift Planner's Digest, Pittsburgh attorney Carolyn D. Duronio examines the application of the Prudent Investor Act, unrelated business income and self-dealing rules, and opportunities for pooling investments with respect to the investment of...

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Income deferral unitrusts are one of the hot topics in current charitable remainder trust planning. In this edition of Gift Planner's Digest, Los Angeles attorney Reynolds Cafferata explores how a single member limited liability company may offer a superior solution...

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Qualified retirement plans represent one of the most significant, yet underutilized category of potential gift planning asset. In this edition of Gift Planner's Digest, Los Angeles attorney Jane Peebles tackles the complex rules that accompany testamentary charitable...
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What category of asset is located on 945,000,000 acres throughout the United States with an estimated value of $687,432,000,000? In this edition of Gift Planner's Digest, University of Idaho Director of Gift Planning, Ed McBride offers some helpful tips on dealing with...
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28 Apr 1999 | Foundations | National Publication | Article | 1 comments
In this edition of Gift Planner's Digest, New York attorney Patrick Martin discusses the technical requirements, operation, and uses of supporting organizations as described under Section 509(a)(3).
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Or What They Didn't Teach George In Law School
Charitable remainder trust, charitable gift annuity, or pooled income fund -- which one best accomplishes your clients' personal and philanthropic goals? In this edition of Gift Planner's Digest, University of Rochester planned giving specialist Jack Kreckel reviews...
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Crunching The Numbers

Thinking about transferring debt-encumbered property into a charitable remainder trust? In this article, St. Louis attorney Russell Willis examines the landmines and opportunities that exist with what many planners consider one of the most complex of charitable gift...

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14 Jul 1999 | Compliance | National Publication | Article

"In this week's edition of Gift Planner's Digest, Los Angeles attorney David Wheeler Newman reviews the private foundation excise tax rules regarding prohibited acts of self-dealing and how they apply to charitable remainder trusts and charitable lead trusts."

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14 Jul 1999 | Ethics | National Publication | Article
In this week's Gift Planner's Digest, planned giving officer and attorney Joel Breitstein presents "Donor/Client: The Two Faces of a Prospect" which explores the practical, legal, and ethical aspects of the planned giving officer's and professional advisor's roles in...
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Individuals with significant wealth frequently create family foundations to help organize their philanthropy. Historically, private nonoperating foundations have been the vehicle of choice in filling this role. In this week's edition of Gift Planner's Digest, Helen...
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The Magic of Jim and Mary Mitchell

The following tale takes a whimsical look at the value of a carefully planned charitable gift. Set in medieval times, A Charitable Fairy Tale was written by the PGDC's Lee Hoffman in response to his children's questions about what he did at work. Since that time, it...

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28 Jul 1999 | Practice | National Publication | Article
Have you integrated the discussion of charitable giving into your client interviews? In this edition of Gift Planner's Digest, San Jose, California attorney John F. Hopkins offers his time-tested advice on the role that philanthropy plays in the estate planning process...
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The Dynasty Trust, in various forms, has been with us for nearly a century as a multi-generational wealth transfer planning vehicle. In this edition of Gift Planner's Digest, trust officer Judith K. Ruud, Esq. and husband, development officer William N. Ruud, Ph.D....
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Of the three retained income gift vehicles, the pooled income fund ranks a distant third in terms of popularity. Why? Compare pooled income funds to charitable remainder trusts and charitable gift annuities in terms of payout amounts, the tax character of those amounts...
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This may seem like an all-encompassing title, but according to Los Angeles attorney Jeffrey Davine, his firm received so many inquiries from clients and their advisors regarding type 3 supporting organizations, they decided to draft an explanation for advisors and...
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In this article, Rosemary E. Fei, Esq. explores the current status of the rules on lobbying applicable to charities, including the ramifications of electing or failing to elect under Code Section 501(h).
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Published as a companion piece to New Report Shows How Super- Wealthy Give, Robert F. Sharpe, Jr. and Barlow T. Mann, J.D. analyze IRS data from estate tax returns filed in 1998 and discuss what we can learn about the factors that influence charitable behavior.
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1 Aug 2001 | Investing | National Publication | Article

The long history of endowments serves as a testament to their enduring value to charities. In this edition of Gift Planner's Digest, Philip Purcell from the Planned Giving Resource Center for the Central Indiana Community Foundation provides a brief history of...

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The title says it all! In this edition of Gift Planner's Digest, Long Beach Memorial Medical Center Foundation's Jim Normandin shares his experiences in the use of the bargain sale as a means to help donors accomplish their personal and philanthropic...

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Those who know Vaughn Henry know he is no shrinking violet when it comes to expressing his opinion. In this edition of Gift Planner's Digest, planned giving officers and professional advisors alike are fair game as Vaughn discusses "understanding why the curmudgeon...

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