Partnership for Philanthropic Planning
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rss descenService Approves CRAT Provision Permitting Purchase of Commercial Annuity Contract to Cover Annual Annuity Amount
http://167.99.228.50/pgdc/service-approves-crat-provision-permitting-purchase-commercial-annuity-contract-cover-annual--0
<!--paging_filter--><p><span style="font-family: Times; font-size: medium; line-height: normal;">The Service has ruled privately that a charitable remainder annuity trust can include a provision that grants the trustee the discretion to provide for the annuity payment to the income recipient by allocating a portion of the trust assets to purchase an annuity contract that will guarantee to pay to the trust a sum equal to or greater than the income recipient's computed annual annuity payout for the duration of the trust.</span></p>
<p><a href="http://167.99.228.50/pgdc/service-approves-crat-provision-permitting-purchase-commercial-annuity-contract-cover-annual--0" target="_blank">read more</a></p>http://167.99.228.50/pgdc/service-approves-crat-provision-permitting-purchase-commercial-annuity-contract-cover-annual--0#commentsLetter RulingsPartnership for Philanthropic PlanningTue, 05 Jul 2011 23:46:57 +0000Marc Hoffman989090 at http://167.99.228.50SO Permitted to Specify Supported Organizations by Class or Purpose
http://167.99.228.50/pgdc/so-permitted-specify-supported-organizations-class-or-purpose-0
<!--paging_filter--><p><span style="font-family: Times; font-size: medium; line-height: normal;">The IRS has ruled privately that a supporting organization that amends its Articles of Incorporation to enable it to identify the organizations it will support by class or purpose rather than by name will not adversely affect its status as a Type 1 supporting organization under section 509(a)(3) of the Code.</span></p>
<p><a href="http://167.99.228.50/pgdc/so-permitted-specify-supported-organizations-class-or-purpose-0" target="_blank">read more</a></p>http://167.99.228.50/pgdc/so-permitted-specify-supported-organizations-class-or-purpose-0#commentsLetter RulingsPartnership for Philanthropic PlanningWed, 22 Jun 2011 18:58:27 +0000Marc Hoffman989089 at http://167.99.228.50Report to Congress on Charity-Owned Life Insurance
http://167.99.228.50/pgdc/report-congress-charity-owned-life-insurance
<!--paging_filter-->As mandated by the Pension Protection Act of 2006, the Department of the Treasury has conducted a study on charity-owned life insurance for the purpose of sharing the benefits of the organization's insurable interest in individuals insured under such contracts with investors, and on whether such activities are consistent with the tax-exempt status of such organizations.
<p><a href="http://167.99.228.50/pgdc/report-congress-charity-owned-life-insurance" target="_blank">read more</a></p>http://167.99.228.50/pgdc/report-congress-charity-owned-life-insurance#commentsLegislativePartnership for Philanthropic PlanningThu, 08 Apr 2010 14:11:15 +0000Marc Hoffman960396 at http://167.99.228.50Effective Gift Acceptance Policies and Procedures
http://167.99.228.50/ncpgarticle/effective-gift-acceptance-policies-and-procedures
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Newman, David Wheeler </div>
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http://167.99.228.50/ncpgarticle/effective-gift-acceptance-policies-and-procedures#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954586 at http://167.99.228.50Pam's Pithy Messages for Highly Effective Gift Planning - Highlighted by Illustrative, Often Life-changing Donor Stories
http://167.99.228.50/ncpgarticle/pams-pithy-messages-highly-effective-gift-planning-highlighted-illustrative-often-life-changing-donor-stories
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Davidson, Pamela J. </div>
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http://167.99.228.50/ncpgarticle/pams-pithy-messages-highly-effective-gift-planning-highlighted-illustrative-often-life-changing-donor-stories#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954602 at http://167.99.228.50Determining Your Client's Capacity To Make A Planned Gift
http://167.99.228.50/ncpgarticle/determining-your-clients-capacity-make-planned-gift
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Busey, Kathy </div>
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http://167.99.228.50/ncpgarticle/determining-your-clients-capacity-make-planned-gift#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954587 at http://167.99.228.50Gift Planning: Boom(ers) or Bust?
http://167.99.228.50/ncpgarticle/gift-planning-boomers-or-bust
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Holman, Margaret M. </div>
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http://167.99.228.50/ncpgarticle/gift-planning-boomers-or-bust#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954603 at http://167.99.228.50Charitably Enhanced Retirement Plans
http://167.99.228.50/ncpgarticle/charitably-enhanced-retirement-plans
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Schupra, Gregory A. </div>
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http://167.99.228.50/ncpgarticle/charitably-enhanced-retirement-plans#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954588 at http://167.99.228.50"How Old Are You and Did You Know You Could.... Initiating planned gift discussions and getting answers to key questions."
http://167.99.228.50/ncpgarticle/how-old-are-you-and-did-you-know-you-could-initiating-planned-gift-discussions-and-getting-answers-key-questio
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Brovey, Alexandra P. </div>
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http://167.99.228.50/ncpgarticle/how-old-are-you-and-did-you-know-you-could-initiating-planned-gift-discussions-and-getting-answers-key-questio#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954604 at http://167.99.228.50Mile High Goals: Gift Planning in Mega Capital Campaigns
http://167.99.228.50/ncpgarticle/mile-high-goals-gift-planning-mega-capital-campaigns
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Dean, Laura Hansen </div>
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http://167.99.228.50/ncpgarticle/mile-high-goals-gift-planning-mega-capital-campaigns#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954589 at http://167.99.228.50Mining for Gold - Sifting the Database to Strike it Rich
http://167.99.228.50/ncpgarticle/mining-gold-sifting-database-strike-it-rich
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Franey, Jackie W. </div>
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http://167.99.228.50/ncpgarticle/mining-gold-sifting-database-strike-it-rich#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954605 at http://167.99.228.50Investing Charitable Remainder Trusts in the Endowment
http://167.99.228.50/ncpgarticle/investing-charitable-remainder-trusts-endowment
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Libengood, David A. </div>
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http://167.99.228.50/ncpgarticle/investing-charitable-remainder-trusts-endowment#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954590 at http://167.99.228.50Portraits of Donors: Insights into 12 High Net Worth Donor Archetypes
http://167.99.228.50/ncpgarticle/portraits-donors-insights-12-high-worth-donor-archetypes
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Rooney, Patrick </div>
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http://167.99.228.50/ncpgarticle/portraits-donors-insights-12-high-worth-donor-archetypes#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954606 at http://167.99.228.50Beyond the Ask Negotiating and Closing the Gift
http://167.99.228.50/ncpgarticle/beyond-ask-negotiating-and-closing-gift
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Meyer, Roger A. </div>
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http://167.99.228.50/ncpgarticle/beyond-ask-negotiating-and-closing-gift#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954591 at http://167.99.228.50Value and Values in Planned Giving
http://167.99.228.50/ncpgarticle/value-and-values-planned-giving-0
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Lebenson, Peggy </div>
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http://167.99.228.50/ncpgarticle/value-and-values-planned-giving-0#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954607 at http://167.99.228.50Planned Gifts that Appeal to Younger Donors
http://167.99.228.50/ncpgarticle/planned-gifts-appeal-younger-donors
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Lydenberg, Jeff </div>
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http://167.99.228.50/ncpgarticle/planned-gifts-appeal-younger-donors#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954592 at http://167.99.228.50Discovering the Secret Giver: Groundbreaking Research on the Behavior of Bequest Givers in America
http://167.99.228.50/ncpgarticle/discovering-secret-giver-groundbreaking-research-behavior-bequest-givers-america
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Stelter, Larry </div>
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http://167.99.228.50/ncpgarticle/discovering-secret-giver-groundbreaking-research-behavior-bequest-givers-america#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954608 at http://167.99.228.50What Gift Planners Need to Know About Commercial Annuities
http://167.99.228.50/ncpgarticle/what-gift-planners-need-know-about-commercial-annuities
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Hays, Johni </div>
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http://167.99.228.50/ncpgarticle/what-gift-planners-need-know-about-commercial-annuities#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954593 at http://167.99.228.50Gift Completion: the Devil is in the Details
http://167.99.228.50/ncpgarticle/gift-completion-devil-details
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Dryburgh, Erik </div>
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http://167.99.228.50/ncpgarticle/gift-completion-devil-details#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954594 at http://167.99.228.50High-Impact Philanthropy: Strategies for Partnering with Professional Advisors
http://167.99.228.50/ncpgarticle/high-impact-philanthropy-strategies-partnering-professional-advisors
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Ganzert, Robin R. </div>
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http://167.99.228.50/ncpgarticle/high-impact-philanthropy-strategies-partnering-professional-advisors#commentsPartnership for Philanthropic PlanningMon, 07 Dec 2009 08:35:12 +0000builder954579 at http://167.99.228.50