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Recently updated Revenue Procedures address the ability of donors to rely on the listing of an organization in Publication 78, Cumulative List of Organizations for purposes of deducting contributions and for making grants from private foundations and...

30 Aug 2011 | Compliance | National Publication | Article

What do charitable giving and Medicaid have in common? As it turns out, quite a bit. Writing on behalf of the National Academy of Elder Law Attorneys, Springfield, Massachusetts lawyer Hyman Darling, CELA discusses the issues that surround individuals making...

29 Jul 2011 | National Publication | Article

In this article, University of Baltimore law professor Wendy Gerzog reviews Kaufman and the Tax Court's reconsideration of its summary judgment decision that rejected the taxpayers' deduction for a facade easement charitable deduction. The...


For an individual holding an interest in a business or investment entity taxed as a partnership, a charitable transfer can create an attractive planning opportunity while providing welcome support to a favored charity.  In this article, North Carolina-based CPA...

Writing in the October 2010 issue of Estate Planning Journal, attorneys Richard Fox and Mark Teitelbaum caution that although language in Revenue Procedures indicates that charitable lead annuity trust payments may...
As Congress moves into lame duck session, the repeal of the estate and generation-skipping tax for decedents dying in 2010 is seeming more like a reality. In this article, Owings Mills, Maryland attorney Jonathan Ackerman shares his thoughts regarding planning for the...

Many people who control private non-operating foundations find they do not offer as much planning flexibility as other types of giving vehicles and entities...


Billions of dollars of life insurance death benefits are owned by charities. This short article by Steve Zeiger, Israel Lustig and Dick Weber will explain a new technique that can dramatically reduce the cost of holding some of these policies. And for elderly donors...

23 Sep 2010 | National Publication | Article
Have you ever been channel surfing and run across Antiques Roadshow, Pawn Stars, or Pickers? They can be pretty addicting because you never know what treasure you might see. In this article, appraiser Alan Breus shares some gems of advice...

It's a well known fact that life insurance is one of the most efficient assets in creating an estate when it is needed. It is also common to such contracts to be owned by public charities. In this article, Peggy M. Hollander, Managing Partner of the Succession...


A charitable remainder trust can allow business owners to transfer their business to heirs with minimum income and transfer tax exposure, ensure retirement income, and create a permanent legacy. In this article from Family Business Magazine, Barton J. Bradshaw, J.D...

14 Jul 2010 | General | National Publication | Article

Has it been only six months since the devastating earthquake struck the island nation of Haiti? If you live there, it might seem like a lifetime. In this article, PGDC editor Marc Hoffman recounts his first-hand experiences in Haiti last February and reminds us all...


There has been a lot of concern recently about the effects of Internal Revenue Code §2511(c) on charitable gift planning. Although the jury is still out on certain issues in this arena, an analysis of these and related issues may be useful to readers at PGDC.

24 Mar 2010 | National Publication | Article

By Marc D. Hoffman


Writing for Trusts & Estates, attorney David Thayne Leibell of Wiggin and Dana LLP discusses two recent court cases that might shut down the Internal Revenue Service's attack on "charitable lids" and suggests that wealthy families

In this opinion article, attorney Bruce Givner reviews the legislative history of a portion of the Pension Protection Act of 2006 which requires Treasury to promulgate new regulations on payments required by Nonfunctionally Integrated Type III Supporting Organizations...
12 Nov 2009 | Partnership for Philanthropic Planning, National Publication | Article | 1 comments
Gift restrictions have always been a component of charitable gift planning. While gift restrictions are not new, the increasing number of lawsuits filed by donors and their families to enforce gift intent represent an alarming recent trend. In this article, Kathryn...
Writing for Leimberg Information Services, Ron Aucutt, group leader of the trusts and estates practice group of McGuireWoods LLP shares the very latest news out of Washington on estate tax reform and indicates momentum for action is picking up.

Legislation enacted in 2001 calls for the repeal of the federal estate tax in 2010, and its full reintroduction in 2011. That law has since generated considerable interest in how changes in the estate tax and its ultimate repeal may affect charitable bequests and...

24 Jun 2009 | Techniques | National Publication | Article

Despite the recession, people are giving and giving generously. In this article from the June 2009 issue of the Journal of Financial Planning, financial writer and gift planning specialist Jim Grote explores the types of gifts that are being made in today's...

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