Philanthropy http://wealthmanagement.com/taxonomy/term/6604/more en Income Ordering Rules for Trust Distributions to Charity http://wealthmanagement.com/philanthropy/income-ordering-rules-trust-distributions-charity <div class="field-deck"> New regulations leave unanswered questions </div> <div class="field-image-promo"> <a href="/philanthropy/income-ordering-rules-trust-distributions-charity" class="imagecache imagecache-med_crop imagecache-linked imagecache-med_crop_linked"><img alt="" src="http://wealthmanagement.com/site-files/wealthmanagement.com/files/imagecache/med_crop/uploads/2013/05/kirchner-money-gift.jpg" title="" height="200" width="355" class="imagecache imagecache-med_crop" /></a> </div> Elyse G. Kirschner discusses the long-awaited final regulations on determining the character of income distributed to charity from a trust. <div class="og_rss_groups"></div><p><a href="http://wealthmanagement.com/philanthropy/income-ordering-rules-trust-distributions-charity" target="_blank">read more</a></p> http://wealthmanagement.com/philanthropy/income-ordering-rules-trust-distributions-charity#comments Philanthropy Premium T&E Fri, 10 May 2013 13:19:00 +0000 282442 at http://wealthmanagement.com Complex Challenges Require Creative Solutions http://wealthmanagement.com/philanthropy/complex-challenges-require-creative-solutions <div class="field-image-promo"> <a href="/philanthropy/complex-challenges-require-creative-solutions" class="imagecache imagecache-med_crop imagecache-linked imagecache-med_crop_linked"><img alt="" src="http://wealthmanagement.com/site-files/wealthmanagement.com/files/imagecache/med_crop/uploads/2013/05/philanthropy-financialbasics.jpg" title="" height="200" width="355" class="imagecache imagecache-med_crop" /></a> </div> Robert F. Sharpe, Jr. takes a look ahead at the challenges facing philanthropic planners in the coming year <div class="og_rss_groups"></div><p><a href="http://wealthmanagement.com/philanthropy/complex-challenges-require-creative-solutions" target="_blank">read more</a></p> http://wealthmanagement.com/philanthropy/complex-challenges-require-creative-solutions#comments Philanthropy Premium T&E Mon, 06 May 2013 04:39:00 +0000 282822 at http://wealthmanagement.com The Perils of Global Giving http://wealthmanagement.com/philanthropy/perils-global-giving <div class="field-deck"> Global philanthropy is on the rise, but wealthy individuals and foundations need to avoid the legal pitfalls. </div> <div class="field-image-promo"> <a href="/philanthropy/perils-global-giving" class="imagecache imagecache-med_crop imagecache-linked imagecache-med_crop_linked"><img alt="" src="http://wealthmanagement.com/site-files/wealthmanagement.com/files/imagecache/med_crop/uploads/2013/04/globalmarket.jpg" title="" height="200" width="355" class="imagecache imagecache-med_crop" /></a> </div> Global philanthropy is on the rise, but wealthy individuals and foundations need to avoid the legal pitfalls. <div class="og_rss_groups"></div><p><a href="http://wealthmanagement.com/philanthropy/perils-global-giving" target="_blank">read more</a></p> http://wealthmanagement.com/philanthropy/perils-global-giving#comments Legal Philanthropy Mon, 29 Apr 2013 13:28:00 +0000 278302 at http://wealthmanagement.com Gift of Undivided Interest in Crut - Favorable Ruling http://wealthmanagement.com/blog/gift-undivided-interest-crut-favorable-ruling <div class="field-image-promo"> <a href="/blog/gift-undivided-interest-crut-favorable-ruling" class="imagecache imagecache-med_crop imagecache-linked imagecache-med_crop_linked"><img alt="" src="http://wealthmanagement.com/site-files/wealthmanagement.com/files/imagecache/med_crop/uploads/2013/04/155322840.jpg" title="" height="200" width="355" class="imagecache imagecache-med_crop" /></a> </div> Conrad Teitell discusses a recent ruling that's good new for those looking to make a gift of undivided interest in a CRUT. <div class="og_rss_groups"><ul class="links"><li class="og_links first last"><a href="/blog/philanthropy-tax-e-letter">Philanthropy Tax E-Letter</a></li> </ul></div><p><a href="http://wealthmanagement.com/blog/gift-undivided-interest-crut-favorable-ruling" target="_blank">read more</a></p> http://wealthmanagement.com/blog/gift-undivided-interest-crut-favorable-ruling#comments Philanthropy Public Philanthropy Tax E-Letter Mon, 29 Apr 2013 12:11:00 +0000 278182 at http://wealthmanagement.com New Year’s Hangover for Type III SOs http://wealthmanagement.com/philanthropy/new-year-s-hangover-type-iii-sos <div class="field-deck"> Treasury issues regulations for supporting organizations </div> <div class="field-image-promo"> <a href="/philanthropy/new-year-s-hangover-type-iii-sos" class="imagecache imagecache-med_crop imagecache-linked imagecache-med_crop_linked"><img alt="" src="http://wealthmanagement.com/site-files/wealthmanagement.com/files/imagecache/med_crop/uploads/2013/04/treacy-irs-swat.jpg" title="" height="200" width="355" class="imagecache imagecache-med_crop" /></a> </div> Gerald B. Treacy, Jr. highlights the recent guidance issued by the Treasury regarding supporting organizations <div class="og_rss_groups"></div><p><a href="http://wealthmanagement.com/philanthropy/new-year-s-hangover-type-iii-sos" target="_blank">read more</a></p> http://wealthmanagement.com/philanthropy/new-year-s-hangover-type-iii-sos#comments Philanthropy Premium T&E Thu, 11 Apr 2013 13:52:00 +0000 267061 at http://wealthmanagement.com Leaving a Business to a Private Foundation http://wealthmanagement.com/philanthropy/leaving-business-private-foundation <div class="field-image-promo"> <a href="/philanthropy/leaving-business-private-foundation" class="imagecache imagecache-med_crop imagecache-linked imagecache-med_crop_linked"><img alt="" src="http://wealthmanagement.com/site-files/wealthmanagement.com/files/imagecache/med_crop/uploads/2013/04/will.jpg" title="" height="200" width="355" class="imagecache imagecache-med_crop" /></a> </div> Laura H. Peebles highlights the pros and cons of bequeathing a business to a private foundation. <div class="og_rss_groups"></div><p><a href="http://wealthmanagement.com/philanthropy/leaving-business-private-foundation" target="_blank">read more</a></p> http://wealthmanagement.com/philanthropy/leaving-business-private-foundation#comments Philanthropy Premium T&E Mon, 08 Apr 2013 16:47:00 +0000 267131 at http://wealthmanagement.com Artworks - Valuation of Fractional Interests http://wealthmanagement.com/blog/artworks-valuation-fractional-interests <div class="field-image-promo"> <a href="/blog/artworks-valuation-fractional-interests" class="imagecache imagecache-med_crop imagecache-linked imagecache-med_crop_linked"><img alt="" src="http://wealthmanagement.com/site-files/wealthmanagement.com/files/imagecache/med_crop/uploads/2013/03/art-divided.png" title="" height="200" width="355" class="imagecache imagecache-med_crop" /></a> </div> Conrad Teitell discusses the valuation of fractional interests in art and tackles the question of whether the IRS is bound by its own pronouncements. <div class="og_rss_groups"><ul class="links"><li class="og_links first last"><a href="/blog/philanthropy-tax-e-letter">Philanthropy Tax E-Letter</a></li> </ul></div><p><a href="http://wealthmanagement.com/blog/artworks-valuation-fractional-interests" target="_blank">read more</a></p> http://wealthmanagement.com/blog/artworks-valuation-fractional-interests#comments Philanthropy Public Philanthropy Tax E-Letter Mon, 25 Mar 2013 13:36:00 +0000 264891 at http://wealthmanagement.com The Philanthropic Impact of ATRA http://wealthmanagement.com/philanthropy/philanthropic-impact-atra <div class="field-image-promo"> <a href="/philanthropy/philanthropic-impact-atra" class="imagecache imagecache-med_crop imagecache-linked imagecache-med_crop_linked"><img alt="" src="http://wealthmanagement.com/site-files/wealthmanagement.com/files/imagecache/med_crop/uploads/2013/03/march-philanthropy-promo.png" title="" height="200" width="355" class="imagecache imagecache-med_crop" /></a> </div> Robert F. Sharpe, Jr. addresses the philanthropic impact of the ATRA. <div class="field-buy-node-title"> <span>Buy a Node Title:&nbsp;</span> Purchase access to this article </div> <div class="field-buy-node-description"> <span>Buy a Node Description:&nbsp;</span> &lt;p&gt; Receive access to this article for 12 months online.&lt;/p&gt; </div> <div class="og_rss_groups"></div><p><a href="http://wealthmanagement.com/philanthropy/philanthropic-impact-atra" target="_blank">read more</a></p> http://wealthmanagement.com/philanthropy/philanthropic-impact-atra#comments Philanthropy Premium T&E Wed, 06 Mar 2013 18:23:00 +0000 257481 at http://wealthmanagement.com IRA/Charitable Rollovers - How to Report the "Election" http://wealthmanagement.com/blog/iracharitable-rollovers-how-report-election <div class="field-image-promo"> <a href="/blog/iracharitable-rollovers-how-report-election" class="imagecache imagecache-med_crop imagecache-linked imagecache-med_crop_linked"><img alt="" src="http://wealthmanagement.com/site-files/wealthmanagement.com/files/imagecache/med_crop/uploads/2013/02/money-gift-box-595x335.jpg" title="" height="200" width="355" class="imagecache imagecache-med_crop" /></a> </div> Conrad Teitell lays out the proper steps for reporting your IRA/charitable rollover election. <div class="og_rss_groups"><ul class="links"><li class="og_links first last"><a href="/blog/philanthropy-tax-e-letter">Philanthropy Tax E-Letter</a></li> </ul></div><p><a href="http://wealthmanagement.com/blog/iracharitable-rollovers-how-report-election" target="_blank">read more</a></p> http://wealthmanagement.com/blog/iracharitable-rollovers-how-report-election#comments Philanthropy Public Philanthropy Tax E-Letter Fri, 22 Feb 2013 15:38:00 +0000 254821 at http://wealthmanagement.com Conservation Easements: Not So Easy http://wealthmanagement.com/philanthropy/conservation-easements-not-so-easy <div class="field-image-promo"> <a href="/philanthropy/conservation-easements-not-so-easy" class="imagecache imagecache-med_crop imagecache-linked imagecache-med_crop_linked"><img alt="" src="http://wealthmanagement.com/site-files/wealthmanagement.com/files/imagecache/med_crop/uploads/2013/02/conservation-easement-sign.jpg" title="" height="200" width="355" class="imagecache imagecache-med_crop" /></a> </div> Laura H. Peebles discusses conservation easements and why they are such a frequent topic for the Tax Court <div class="og_rss_groups"></div><p><a href="http://wealthmanagement.com/philanthropy/conservation-easements-not-so-easy" target="_blank">read more</a></p> http://wealthmanagement.com/philanthropy/conservation-easements-not-so-easy#comments Philanthropy Premium T&E Wed, 13 Feb 2013 14:29:00 +0000 249831 at http://wealthmanagement.com