Most Recent Blog Posts

Mar 30, 2015

Charitable Gifts: Tax Reform?

Conrad Teitell discusses the behavioral and economic consequences of tax-law changes as predicted by static and dynamic scoring methods, respectively....More
Feb 23, 2015

IRS Won’t Rule List — Updated

Conrad Teitell highlights the updates to this year's IRS "Won't Rule" list....More
Jan 26, 2015

Multiple Items Contributed—Deduction Limited To Basis

Conrad Teitell discusses the rules for gifts of long-term appreciated tangible personal property to public charities....More
Dec 29, 2014

Substantiating Charitable Gifts—Specimen Letter To Client-Donors1

Now is a good time to tell your clients how to substantiate their charitable gifts on their 2014 federal income tax returns—due by April 15, 2015....More
Nov 24, 2014

Charitable Gifts: Date of Delivery Rules

A charitable gift is considered made on the "date of delivery." Conrad Teitell explains that term, which is more complicated than it seems....More
Oct 27, 2014

Thanking Volunteers: Specimen Letter

Conrad Teitell offers a sample letter to inform your clients who volunteer for charities of the various tax breaks available to them....More
Aug 25, 2014

Beauty Pageant: Exemption Revoked and Scholarships Taxable

While beauty may be in the eye of the judges, a beauty pageant’s qualification as an Internal Revenue Code Section 501(c)(3) charity is in the eye of....More
Jul 28, 2014

America Gives More Act of 2014 (H.R. 4719)

Conrad Teitell offers a primer on the America Gives More Act of 2014....More
Jun 30, 2014

Sham and Lack of Economic Substance Doctrines

Conrad Teitell discusses the sham and lack of economic substance doctrines and whether they're applicable when determining qualification for a....More
May 27, 2014

Charitable Gifts of 'Virtual Currency' (Bitcoins)

Conrad Teitell offers some guidance in a swiftly developing area of the law....More
Apr 28, 2014

Camp Proposal to Create Seismic Negatives for Charities

Ways and Means Chairman Dave Camp's tax reform plan, presumably DOA, could be resuscitated after the November election....More
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
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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