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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...

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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...

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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....

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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...

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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...

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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,...

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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...

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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...

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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,...

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

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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...

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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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IRS study of colleges and universities spotlights rebuttable presumption deficiencies and future examination focus

Last month the Internal Revenue Service published its final Colleges and Universities Compliance Project report, which included an examination of executive compensation in connection with the excess benefit transaction rules under IRC section 4958. In this article,...

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16 May 2013 | Treasury | National Publication | Article

The Internal Revenue Service launched its Colleges and Universities Compliance Project (CUCP) in 2008 when it distributed detailed questionnaires to 400 colleges and universities,...

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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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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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11 Feb 2013 | Income Tax | National Publication | Article | 1 comments

Everybody wants to know how the changes in the 2013 tax laws will affect them. The reality is that most Americans won’t notice much of a change but rates will go up for more affluent Americans. In this article, charitable and wealth transfer consultant Dave Holaday...

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5 Feb 2013 | Income Tax | National Publication | Article | 2 comments

Although the American Taxpayer Relief Act of 2012 successfully preserved the charitable contribution income tax deduction, the victory was somewhat muted because of the phaseout of itemized deductions. However, according to David Wheeler Newman of Mitchell...

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How do you sell a rare $7.5 million dollar Ferrari with a low cost basis in ten minutes without pulling the tax equivalent of a Thelma and Louise? Find out here.

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Recent activity

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