Research Center

Bulk operations

David Wheeler Newman gives us an excellent analysis of excess business holdings and unrelated business taxable income (UBTI) based on a recent PLR.

Parables for Radically Rethinking Your Philanthropy

We are pleased to introduce the first of six articles in a series written for advisors to share with donors – hopefully to begin a new conversation about philanthropy with clients/donors who ardently wish to support their most treasured charities. The articles aim...


Dan Felix, our expert on trustees, takes a deeper look at the trustee's successor and the issues with transition.

It's worth the time and effort to get up to speed on CGAs

Charitable Gift Annuities are one of the fundamental building blocks of a good planned giving program. This article is meant to reinvigorate the conversation about this flexible and powerful planning tool.

Part 1 of a Series

America fell in love with gift annuities in the 1920s. In their enthusiasm for receiving gifts in exchange for fixed, lifetime payments, too many charities committed avoidable errors. George Huggins proposed a solution based on actuarial science. Over ten...


In this brief article, we seek your knowledge and advice on a tricky estate mess. Read on and reply.

8 Aug 2014 | General | National Publication | News story

We continue to provide topics to keep you informed and up to date in the universe of planned giving trends and ideas.

24 Jul 2014 | General | National Publication | News story

A lot of interesting activity in the planned giving world. Led by House Bill HR 4729 and followed by news that grants from both Schwab and Fidelity's Donor Advised Funds are up significantly.

24 Jul 2014 | IRS Forms | National Publication | News story

Need to learn more about Form 1023-EZ? Check out this helpful video posted by the IRS about the new shorter application form to help small charities apply for 501(c)(3) tax-exempt status.

23 Jul 2014 | IRS Forms | National Publication, Richard L. Fox, Esq. | Article | 2 comments

Richard Fox Digs deeper into the new 1023-ez, especially exploring the retroactive reinstatement provisions.


Dan Felix takes a deeper look at the need for a responsive and active trustee. The refinement of the trustees role, the need for responsiveness and wise guidance make it clear that trustee selection is as important as good trust creation.

17 Jul 2014 | General | National Publication | News story

We are pleased to announce that Alan Breus has joined the PGDC as a...


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...


The currently high estate exemption ($5.4 Million per individual) was thought to be a death knell for Charitable Remainder Trusts. But aging baby boomers and high capital gains rates tell a different story.

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...

8 Jul 2014 | General | National Publication | News story

Recent research indicates that donors who feel more connected to a charity tend to donate more. While this seems obvious, it's good reinforcement based on real science.


In a highly publicized and controversial donor intent case that has been going on for several years, the Maryland Court of Appeals, Maryland's highest court, has issued an Order in which it has refused to hear an appeal brought by a deceased donor's family against...


After many months, the IRS has now released a simplified version of the form 1023, known as the 1023-EZ. This form is meant to streamline the process by which smaller non-profits seek exempt status.

2 Jul 2014 | General | National Publication | News story

We are pleased to announce that Charles E. Rounds, Jr. has joined the PGDC as a...


When is an irrevocable trust revocable? The recently adopted Uniform Trust Code (UTC) was supposed to make all of this more clear, but a recent case in New Mexico has muddied the waters for all practitioners.

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