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11 May 2009 | Real Property | National Publication | Article | 10 comments

Development offices and non-profit organizations of all sizes and shapes are taking a closer look at real estate gifts and the transforming impact these gifts can have on their organization. The largely untapped potential of charitable real estate gifts is becoming...

Planned Giving for the Affluent Homeowner

What happens after the kids have flown the coop and Mom and Dad are left with a large home and an even larger potential capital gains tax on sale? In this article, PGDC Editor-in-Chief Marc D. Hoffman reviews the capital gains tax rules that accompany sales of...

26 Mar 2009 | Compliance | National Publication | Article | 7 comments
When New York real estate magnate Leona Helmsley died in 2007, she made it clear the majority of her estimated $5 billion estate was to be used for the care and support of dogs via the Helmsley Foundation. However, a New York Surrogate

In these tumultuous economic times, no gift vehicle has come under greater investment pressure than the charitable gift annuity. In this exclusive article, PGDC contributing author Bryan K. Clontz, CFP discusses 10 creative applications of how commercial reinsurance...

It just got more dangerous to use income in respect of a decedent for charitable bequests. In this article from the January 2009 issue of Trusts & Estates magazine, UMKC law professor Christopher Hoyt examines how a recent IRS Chief Counsel Memorandum and...
11 Dec 2008 | Marketing | National Publication | Article | 8 comments
The "Second Great Wave of Philanthropy" will transform wealth management and traditional giving.

The retirement of the Baby Boomers is shifting their priorities from accumulation to spending and charitable giving. But many wealth managers remain stubbornly focused on helping clients retain their wealth. In this article, Burlingame, California based wealth...

31 Oct 2008 | Insurance | National Publication | Article | 1 comments
Under the right conditions, sale of a life interest may be a good policy.

Life settlement, in which life insurance policies are sold in a secondary market, has become a major financial market and viable opportunity for policyowners to convert unneeded policies for more than their cash surrender value (CSV), often with favorable tax...


When considering their charitable options, many donors overlook giving assets that can provide the greatest tax benefits. In this article from the Journal of Practical Estate Planning, Orange County, California attorney Joy Gibney Berus discusses several...

7 Oct 2008 | Legislative | The Sharpe Group, National Publication | Article | 11 comments
On October 3, 2008, Congress passed and President Bush signed into law the Emergency Economic Stabilization Act of 2008. Of all the last minute sweeteners added to the Senate version of the bill, one of the sweetest for charitable organizations and those who...
According to a new article by Barlow Mann of The Sharpe Group, organizations asking their older donors to simply include them in their will may be missing a tremendous opportunity: current gifts of publicly-traded securities and other non-cash assets.
30 Apr 2008 | The Sharpe Group, National Publication | Article

In February of this year, Congress passed the Economic Stimulus Act of 2008. Included in this bill is a provision for up to 130 million taxpayers to receive tax rebates. In this special report, Robert Sharpe, Jr. and Barlow Mann from The Sharpe Group discuss what...

According to a study by New York University - Stern School of Business finance professor David L. Yermack, corporate CEOs may be taking advantage of inside information to maximize charitable deductions for company stock transferred to their own private foundations. In...

A few years ago, insurance advisers Michael Brink and Bryan Clontz wrote an article for the Planned Giving Design Center that discusses ten creative charitable uses of life insurance and their tax implications in planned giving. It has now been updated for current...

1 Nov 2007 | Tangible Personal Property | National Publication | Article | 3 comments
Despite the old adage warning against discussing politics in polite company, we just couldn't resist the partisan throw-down that happened between Sen. Harry Reid and radio talk show host Rush Limbaugh during the past few weeks that resulted in a $4,200,200 gift to...
26 Oct 2007 | National Publication | Article | 15 comments
Bountiful Blessings or Buried Burdens?

Have you ever attended a charity auction only to have the well-meaning auctioneer rally the audience by saying, "Come on everybody, it's deductible!" In this updated article, Ronnie C. McClure, Ph.D., CPA, suggests donors, bidders, and charitable organizations may...

Can an IRA be used to help indirectly finance life insurance owned by a charity? In this article, Steve Leimberg reviews and comments on recently published Ltr. Rul. 200741016 in which the Service concluded the arrangement is not a prohibited investment in insurance...
18 Sep 2007 | Insurance | National Publication | Article | 2 comments
The Michigan Appeals Court has affirmed the decision of a lower court in Smallegan v. Kooistra in which it held that a donor's attorney did not commit malpractice because he did not ensure the donor had acquired wealth replacement life insurance prior to the funding of...
When the late New York billionaire hotelier Leona Helmsley's will was made public in Westchester Surrogates Court last week, most of the attention of the press fell on the $12 million Helmsley left in trust for the benefit of her canine companion, Trouble. For...
In this article from Leimberg Information Services, New York attorney Conrad Teitell is ringing an alarm bell about a major charitable deduction benefit that may be lost thanks to a few greedy tax promoters, donors, and complicit charities who are conspiring to grossly...
16 Jul 2007 | Trusts and Estates, National Publication | Article | 2 comments
According to Barlow T. Mann and Robert F. Sharpe, Jr. from The Sharpe Group, the popularity of charitable remainder trusts and pooled income funds has flagged over the past several years while charitable gift annuities and charitable lead trusts have enjoyed...
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Recent activity

Charitable Lead Trusts: A Primer

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