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28 Jan 1999 | Compliance | National Publication | Article
What is value? In this edition of Gift Planner's Digest, San Francisco attorney and planned giving consultant Lynda S. Moerschbaecher explores the crucial role that establishing a correct value plays in the outcome of charitable gift plans.
19 Jul 2002 | Compliance | National Publication | Article

In this edition of Gift Planner's Digest, Vaughn W. Henry and Johni Hays, advisers specializing in trusts and estates and gift planning, discuss ten charitable planning mistakes that tax practitioners should avoid in designing and implementing charitable trusts of...

Last Friday, we reported that Treasury issued temporary and proposed regulations revising the actuarial tables in valuing annuities, interests for life or terms of years, and remainder or reversionary interests. How do the new assumptions affect charitable deductions...

This article reviews various issues surrounding supporting organizations, donor advised funds and charitable family limited partnerships as outlined by the IRS in its latest Continuing Professional Education Text. The IRS describes the element of control in these...

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...

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...
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...


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


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...


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

17 Jun 1998 | Compliance | National Publication | News story
Internal Revenue Code Section 170(e)(5) provides a full fair market value income tax charitable deduction for gifts of long-term publicly traded stock to private non-operating foundations. However, this deduction is scheduled to "sunset" on June 30, 1998.
24 Feb 2005 | Compliance | National Publication | News story
In a report dated January 7, the Congressional Research Service gave an overview of the application process for charities and other entities seeking tax exemption under section 501(c)(3).
30 Sep 2010 | Compliance | National Publication | News story
Following a meeting with Treasury officials, representatives of MassMutual Financial Group have requested that Treasury adopt a policy of accepting a "fair market value statement" from the issuing life insurance company as a qualified appraisal from a...
7 Oct 2010 | Compliance | National Publication | News story

A crucial filing deadline of Oct. 15 is looming for many tax-exempt organizations that are required by law to file their Form 990 with the Internal Revenue Service or risk having their federal tax-exempt status revoked. Nonprofit organizations that are at risk can...

2 Jan 2012 | Compliance | National Publication | News story

Writing for Trusts & Estates, attorney Conrad Teitell tells advisors it is a good time to remind clients to substantiate their charitable contribution deductions prior to filing their 2011 income tax returns and provides a sample letter to help advisors...

11 Jul 2013 | Compliance | National Publication | News story

The Taxation Section of the California Bar Association has issued a paper recommending that (1) Congress amend Section 170 to codify the requirements of reporting bargain sales; (2) that Treasury Regulations section 1.170A-13(f) be amended to explain what kind of...

6 May 2003 | Compliance | National Publication | Technical Report

Reviews the estate tax charitable deduction, qualifying recipients, conditions and limitations, qualifying partial interests, and reformation rules.

4 Jan 2016 | Compliance | National Publication, Richard L. Fox, Esq. | Article | 6 comments

Richard Fox explores a recent case, Green vs. US, which opens up some interesting planning opportunities

6 Oct 2010 | Compliance | National Publication | News story
Appraiser Alan Breus, CLU, ChFC has responded in opposition to an insurer's recommendation to Treasury that it adopt a policy of accepting a "fair market value statement" from the issuing life insurance company as a qualified appraisal when valuing inforce...
8 Feb 2008 | Compliance | National Publication | News story
AICPA has issued guidance for members who prepare fiduciary income tax returns to comply with the Supreme Court's decision in Knight v. CIR, aff'ing Rudkin Testamentary Trust v. CIR, with respect to deducting trust administrative costs on 2007 Form 1041. With respect...
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Recent activity

Understanding UPMIFA: Important Endowment Concepts

Case of First Impression

A Closer Look at the Excise Tax on Excess Business Holdings under I.R.C. Section 4943 on Private Foundations

Insurer Makes Recommendations Regarding Qualified Appraisals for Donated Inforce Life Insurance Policies

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The Top Ten" Common Errors to Avoid in Charitable Trust Planning"

IRS to Investigate Church's Political Activities