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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...

27 Oct 2005 | Compliance | National Publication | Article | 1 comments

Many of today's donors desire to designate their charitable contributions for specific purposes or to impose other conditions on these gifts. These conditions and restrictions are usually well-intended efforts to ensure that a donor's wishes are carried out by the...

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).
10 May 2004 | Compliance | National Publication | Article
Given all the attention by the Courts and Congress regarding the valuation of charitable contributions of art, instruments, and autos, PGDC Editorial Board member Vaughn W. Henry discusses the estate of artist Georgia O'Keeffe and its application of "blockage discount...
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.

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...

24 Apr 2002 | Compliance | National Publication | Article | 1 comments
It has been said that only a fool learns only from his own mistakes. In this edition of Gift Planner's Digest, trust administrator Chuck McLucas shares ten of the most common mistakes he has encountered in connection with the design and operation of charitable trusts.

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...

14 Jul 1999 | Compliance | National Publication | Article

"In this week's edition of Gift Planner's Digest, Los Angeles attorney David Wheeler Newman reviews the private foundation excise tax rules regarding prohibited acts of self-dealing and how they apply to charitable remainder trusts and charitable lead trusts."

13 Jul 1999 | Compliance | National Publication | Article
The Prearranged Sale And The Palmer / Blake Conundrum

Many charitable gifts have been prevented or the tax benefits overturned because the donor had proceeded too far in selling the property before contributing it to charity. "How Far is Too Far? The Prearranged Sale and the Palmer / Blake Conundrum" explores the...

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...
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.
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.
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