Most Recent Blog Posts

Mar 31, 2014

The IRS "Won’t Rule" List—Updated

Every year, the Internal Revenue Service updates the list of topics on which it will: (1) not issue rulings, (2) ordinarily not issue rulings, and (3....More
Feb 24, 2014

Charitable Remainder Trust Early Termination Capital-Gain-Avoidance Plan Quashed

Conrad Teitell discusses the implications of the new proposed regulations....More
Jan 27, 2014

Final Regulations on 3.8 Percent Medicare Tax CRTs, CGAs, PIFs and CLTs

Explained here are the provisions dealing—directly or indirectly—with charitable remainder trusts, charitable gift annuities, pooled income funds and....More
Dec 26, 2013

Substantiating Charitable Gifts - Specimen Letter to Client - Donors

Conrad Teitell offers a sample letter for use with your clients who need to substantiate their chartable gifts....More
Nov 25, 2013

Conservation Easements: A Gravy Train Named "Expire?"

Conrad Teitell outlines how, even though the conservation easement "gravy train" is set to expire, the higher AGI ceilings and longer carryovers for....More
Oct 28, 2013

Tax-Free IRA Distributions to Charity

Conrad Teitell discusses the finer points of tax-free IRA distributions to charity and why donors should act quickly....More
Sep 30, 2013

Same-Sex Marriage: Getting Tax Benefits for Pre-2013 Charitable Gifts

Conrad Teitell offers some guidance on how to advise your philanthropically minded same-sex couple clients....More
Aug 26, 2013

Charitable Gifts of Artworks Part 2

Conrad Teitell concludes his exhaustive guide to making gifts of artwork and includes a sample letter....More
Jul 29, 2013

Charitable Gifts of Artworks Part 1

Conrad Teitell offers a comprehensive guide to gifting artworks....More
Jun 24, 2013

Charitable Lead Trust - Gift and Estate Tax Consequences

Conrad Teitell explains why it's currently a great time to consider a charitable lead trust....More
May 28, 2013

Appraisal “Attachment” Requirement Not Met

Conrad Teitell discusses the Internal Revenue Service's recent denial of a charitable deduction because the donor failed to comply with the appraisal....More
Apr 29, 2013

Gift of Undivided Interest in Crut - Favorable Ruling

Conrad Teitell discusses a recent ruling that's good new for those looking to make a gift of undivided interest in a CRUT....More
Mar 25, 2013

Artworks - Valuation of Fractional Interests

Conrad Teitell discusses the valuation of fractional interests in art and tackles the question of whether the IRS is bound by its own pronouncements....More
Feb 22, 2013

IRA/Charitable Rollovers - How to Report the "Election"

Conrad Teitell lays out the proper steps for reporting your IRA/charitable rollover election....More
Jan 11, 2013

Charitable/IRA Tax-Free Distributions Redux ... American Taxpayer Relief Act of 2012

Conrad Teitell has some important, time-sensitive advice for those interested in making qualified charitable or IRA distributions in 2013....More
Contributors

Conrad Teitell

Conrad Teitell, A.B., LL.B., LL.M., 98.6. Chairman, National Charitable Planning Group, Cummings & Lockwood, Stamford Conn. cl-law.com. For information about Conrad Teitell's publications...
What's Philanthropy Tax E-Letter?

Conrad Teitell offers his unique take on current issues in the fascinating worlds of philanthropy, tax and estate planning

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