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David Wheeler Newman explores the NIMCRUT and its extraordinary possibilities. His case study makes a compelling statement that Charitable Remainder Trusts are alive and well and will continue to be.

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

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Parables for Radically Rethinking Your Philanthropy

Now that Steven has introduced us to the Four Donors, he takes us further down the path of realizing our vision and merging it with that of the institution. Then he introduces his '...

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One of the PGDC's Contributing Authors was recently named "Lawyer of the Year".

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

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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...

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

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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.

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11 Aug 2014 | Charitable Gift Annuity | National Publication, Ron Brown | Article | 1 comments
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...

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

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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.

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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.

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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...

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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...

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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...

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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.

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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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Dan Felix takes a deeper dive into the idea of taking a trust for a test drive with practical ideas and suggestions for debugging and preventing future snags.

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9 Jun 2014 | Demographics | National Publication | News story
Additional Lifetime Giving of $20.6 Trillion, Say Boston College Researchers

DO WE REALLY CARE HOW MUCH? Are the pundits right? Is it 40 trillion, 50 or 60? It's a lot of trillions. Who knows. It's a lot of capital available for philanthropy. Paul Schervish and John Havens at the Boston College Center on Wealth and Philanthropy have just...

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A cautionary tale you need to read

This is a great cautionary tale: for advisors; for donors: for charities; and for financial institutions. One of the most common suggestions for donors today is to "simply name your favorite charity" as the beneficiary of your IRA (or other qualified plan). We...

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Recent activity

Success with Your Successor Trustee

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