Most Recent Blog Posts

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
Dec 27, 2012

CRTs, PIFS, CLTs & CGAs—Proposed Regulations on 3.8 Percent Medicare Tax

Conrad Teitell explores the proposed regulations regarding the 3.8 percent medicare tax and discusses how they may impact philanthropic vehicles....More
Nov 26, 2012

Substantiating Charitable Gifts - Specimen Letter to Donor-Clients

Conrad Teitell offers some advice and a sample letter for donor-clients looking to substantiate their charitable gifts....More
Oct 30, 2012

Charitable Gifts: Date of Delivery Rules

Conrad Teitell sheds some light on the potentially confusing date of delivery rules for charitable gifts....More
Sep 21, 2012

Charitable Contributions - Gift Tax Reporting Essentials II

Conrad Teitell continues his primer on gift tax essentials....More

Conrad Teitell

Conrad Teitell, A.B., LL.B., LL.M., 98.6. Chairman, National Charitable Planning Group, Cummings & Lockwood, Stamford Conn. 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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