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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...


I received a LinkedIn post yesterday posted by Oliver Welty, CFRE. The post linked to Arthur C. Brooks op-ed in Sundays New York Times. The title was simply...

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...


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.


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...

21 Jan 2014 | General | National Publication | Article

For professional advisors and fundraisers alike, understanding the personality type of the donor is critical. This is a very interesting article that can assist you in your discussion with your donor and clients. It's all about the conversation, but if you don't...


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 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...


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,...

4 Oct 2013 | General | National Publication | Article

In 1830 American artist John Trumbull offered his best paintings of the American Revolution to Yale College in exchange for a life annuity. Unfortunately, Yale had neither the money with which to make the annuity payments or construct what would be the world's first...


Since 2010 the Patient Protection and Affordable Care Act (PPACA) has enabled many small employers that provide health insurance coverage for their employees have been eligible to claim a tax credit for premiums paid. However, many eligible churches and charities...

6 Sep 2013 | National Publication | Article | 2 comments
A Fledgling National Association Earns Its Wings

If you have been involved in planned giving at the institutional level for any period of time, the name Ron Brown may be very familiar. Having served as Director of Gift Planning at four leading charities: Princeton University, the National Wildlife Federation,...

28 Aug 2013 | Compliance | National Publication | Article

The Internal Revenue Service multi-year Colleges and Universities Compliance Project (CUCP) final...

29 Jul 2013 | Income Tax | National Publication | Article

The 3.8% Medicare tax on net investment income provides tax incentives for implementing certain charitable giving arrangements. In this comprehensive article from the August 2013 issue of Estate Planning, attorney Richard L. Fox of  the Philadelphia...

7 Jun 2013 | Compliance | National Publication | Article | 1 comments

Prior to the Tax Reform Act of 1969, the only sanction available to the IRS against a private foundation was the revocation of its exempt status. Seeing that as too severe, Congress created a series of six private foundation excise taxes, one of which is the tax on...

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Recent activity

Estate Tax Repeal: Historical Data Indicate Philanthropy May Suffer

Tax Considerations in Charitable Auctions

Charitable Gifts of Life Insurance

Real Estate Gifts In Challenging Times

Gift Planning History: The First Ethical Standards for Gift Planners

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

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

Fiscal Cliff Legislation Extends Charitable IRA Rollovers Through 2013; Special Provision for 2012 Gifts

The Perfect Storm: Prospective Expiration of the Bush Tax Cuts

Creative Applications of Life Insurance in Charitable Lead Trusts