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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...
29 May 2007 | Techniques | National Publication | Article
In this article from The Journal of Gift Planning, Los Angeles attorney Reynolds Cafferata explores both the harm and benefit that may arise from enforceable pledge agreements, and reviews the many issues that should be considered in drafting an enforceable agreement...
In this article from Leimberg Information Services, distinguished estate planner and author Byrle M. Abbin points out the recent change in Code Section 664(c) from an income taxable status to an excise tax on UBTI can have an economic result ranging from "disastrous"...
15 Feb 2007 | Tangible Personal Property | National Publication | Article | 2 comments
The tax law surrounding charitable contributions of tangible personal property such as artwork to museums has long been subject to vigorous debate among taxwriters. In this article, Connecticut attorney James B. Lyon reviews the evolution of these rules with emphasis...
28 Dec 2006 | Legislative | National Publication | Article | 4 comments
The Tax Relief and Health Care Act of 2006, signed into law on December 20, 2006, includes a provision that will be welcome news to most trustees of charitable remainder trusts. Beginning in 2007, charitable remainder trusts that have unrelated business taxable income...
Following passage of the PPA 2006 and the first "Charitable IRA Rollover," the two most significant questions on advisors' minds have been how taxpayers will exclude qualified charitable distributions on their income tax returns and whether or not IRA custodians will...

In a legal memorandum published earlier this week, the IRS concluded that a partial transfer of a decedent's IRA to charities in satisfaction of a pecuniary bequest via the decedent's trust results in gross income to the estate and fails to qualify for an offsetting...


Although we have published individual articles regarding selected charitable provisions of the Pension Protection Act of 2006, when distinguished Philadelphia attorney Richard L. Fox, who also chairs the Chartered Advisor in Philanthropy program at The American...

13 Sep 2006 | Donor Advised Fund | National Publication | Article | 11 comments
Among its many provisions, the Pension Protection Act of 2006 has for the first time defined donor advised funds and has placed new rules on their use. In this article, Laura Hansen Dean, J.D., from the Community Foundation of Southern Indiana, reviews the new rules...
The Pension Protection Act of 2006 significantly increases the deduction for donations of conservation easements for 2006 and 2007 and tightens the availability of deductions for facade easements. In this article from Leimberg Information Services, Boston attorney Joan...
14 Aug 2006 | Retirement Plans | National Publication | Article | 17 comments
On Thursday, August 17th, President Bush is scheduled to sign the Pension Protection Act of 2006 that includes a long-awaited provision that will permit taxpayers to make direct charitable transfers from their Individual Retirement Accounts. In this article, PGDC...
13 Jul 2006 | Compliance | National Publication | Article

The September 11, 2001 terrorist attacks on the United States resulted in new laws under which U.S. grant making nonprofits risk criminal prosecution, civil penalties and the freezing of their assets if they are found to have made grants to foreign or domestic...


IRC section 170(h)(1) provides an income tax charitable deduction for qualified conservation contributions of real property. In this article, University of Baltimore School of Law professor Wendy C. Gerzog discusses two recent tax court decisions that contrast how...

13 Jun 2006 | Trusts and Estates, National Publication | Article

Many tax and estate planning professionals are aware of the basic tax rules governing deductions for charitable contributions; however, advisors sometimes fail to adequately notice the differences between the income, gift and estate tax charitable contribution...

2 Jun 2006 | Practice | National Publication | Article | 2 comments

Two years ago, the PGDC published an article by Betsy Mangone in which she discussed how nonprofits can build effective working relationships with professional advisors. In this follow-up article, Betsy identifies three factors influencing the non-profit sector's...

Thinking about terminating a charitable remainder trust early and dividing the trust between the income recipients and charitable remainderman? You better think twice if the remainderman is a private foundation.
24 Apr 2006 | General | National Publication | Article
The Planned Giving Design Center endeavors to bring you the very best in original content and articles from leading publications on topics of interest to charitable gift planners. We are very pleased to announce that Trusts...
Using a CRT to help heirs of employees at companies that liquidate retirement accounts at death

With respect to 401(k) plans, only a surviving spouse can roll such amounts over into an IRA upon the death of the plan participant; otherwise, most companies require such amounts to be distributed within one year of death resulting in immediate income tax. In this...

29 Mar 2006 | Charitable Gift Annuity | National Publication | Article | 12 comments
What exactly is charitable gift annuity reinsurance? Who better to answer this question than charitable gift annuity risk management specialist and PGDC Editorial Board member Bryan K. Clontz? In this article, Bryan answers this and nine other follow-up questions that...
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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