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Donor-Advised Funds
DAFs—Donor advised funds—This is a fund or account held by a charitable organization, to which contributions are made by donors who advise the sponsoring organization as to what use it may make of the DAF's income or principal, including what charities may ultimately receive distributions.
Charitable Gifts With Use Strings Attached
In business transactions, each party generally seeks to maximize his advantage. But for charitable gifts, typically the donor and the charity have the...
The Estate Planner's Guide To International Philanthropy
International giving has been one of the fastest growing sectors in U.S. philanthropy in the past few years. We expect planners will continue to see wealthy...
Tax Boundaries For Community Foundations
With the rise of the commercial donor-advised funds (DAFs) during the past decade, traditional community foundations have sought to remain relevant by...
Mega Gifts
The latest comprehensive study of blockbuster donations confirms what charitable planning advisors know intuitively: Higher education gets the greatest...
Burdens
With continuing confusion about transfer tax repeal or reform, estate planners have at least one constant and true certainty: compliance. Recently, requirements...
Cold Snap for DAFs
The Pension Protection Act of 2006 (PPA), which so radically redefined the rules for supporting organizations, also transformed the rules for donor-advised...
HOW THE RICH GIVE
A new study on high-net-worth philanthropy shows that the rich are different. David T. Leibell and Daniel L. Daniels, partners of Cummings & Lockwood,...
IRA Opportunity
Act quickly. This year and next, there’s a chance for people who are at least 70½ years old to donate funds from their individual retirement accounts (IRAs) directly to charities without incurring income tax on the donation. ...
Who's Giving? Who's Receiving?
Americans pride themselves on their philanthropy. Our economic contributions to charity and volunteerism far exceed those of other countries in the developed...
A Golden Opportunity
The year 2005 saw a lot of legislative and Treasury Department action in the employee benefit area. This is nothing new. Since the Employee Retirement...
Great Boards Make A Real Difference
The recent, intense scrutiny of non-profits has centered mostly on whether they are complying with legal and ethical obligations. For the past two years,...
No Hard Evidence
In the article DAF Kickbacks, (July 2005), author Bruce B. Makous claims that asset-retention arrangements involving sales commissions/incentives for...
DAF Kickbacks
An unethical practice is widespread among charities with donor-advised fund (DAF) programs. Financial advisors1 benefit financially from promoting and...
The Disconnect
California is a significant force in philanthropy in the United States. In 2001, California's taxpayers contributed $16.5 billion to philanthropy, in...
Busy Enough
It'd be easy to write off 2004 as a year of much talk and little action when it comes to trusts and estates law easy, but misleading. While it's true...
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Philanthropy Tax Guide
Each month, Conrad Teitell reports on and analyzes as important tax development governing charitable contributions, including how to maximize the benefits and avoid the pitfalls.
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2011 Trust Glossary
Click here to download the 2011 Trust Glossary
50 Years Ago This Month
| 50 year ago, in February 1962, we featured articles such as: "New Techniques for Preparing Wills" by Ralph R. Neuhoff, "Trust Salesmen" by J. David Lynch, "Social Consciousness and Private Charity" by Lowell H. Brammer and "Life Insurance as an Inflationary Hedge" by R. Edwin Wood. |
Conrad Teitell's Guide to Tax Benefits For Charitable Gifts
Click here to view the most up to date guide (September 2011)
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