More in Philanthropy

Feb. 7, 2013

Article

Trusts & Estates

The Final Frontier of Wealth Realization

Julia Chu highlights ten areas of guidance to help clarify your clients' philanthropic legacies...More
Jan. 28, 2013

blog

Calling All Oustanding, Philanthropic Advisors: It's Our 33rd Annual Advisors with Heart Awards

If you are a retail financial advisor (independent, RIA-affiliated, wirehouse --- it doesn't matter where you sit), please contact me or any of WealthManagement.com and REP. staffers. We are searching for candidates to receive our 33rd annual Advisors with Heart Awards. The award and profiles (and how-to incorporate philanthropic advice into your practices) will appear in the May issue, both in print and online. ...More
Jan. 24, 2013

Article

Trusts & Estates

New Regulations for Type III SOs

On Dec. 28, 2012, the Internal Revenue Service published final regulations regarding Type III supporting organizations (SOs), along with temporary regulations. Gerald B. Treacy, Jr. walks you through them...More
Jan. 14, 2013

Commentary

REP.

Giving Without Borders

Increasingly, global-minded philanthropists want to support causes overseas, triggering unique legal and tax challenges. Philanthropic experts Betsy Brill and Michael Donovan discuss how to guide charitable clients looking abroad....More
Jan. 11, 2013

Article

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
Jan. 10, 2013

Article

Trusts & Estates

Giving in Today’s Economic Environment

Robert F. Sharpe, Jr. examines reports on the current giving environment...More
Jan. 7, 2013

Article

Trusts & Estates

A New Twist On an Old Election

Michael J. Jones describes some of the new rules that apply to tax-free qualified distributions from individual retirement plans....More
Dec. 27, 2012

Article

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
Dec. 10, 2012

Article

Trusts & Estates

The Holiday Spirit—Some Practical Aspects

Laura H. Peebles lays out some guidelines to be aware of before your client makes that large year-end gift...More
Nov. 26, 2012

blog

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
Nov. 8, 2012

Datasheet

Reuters

Special Report: Conrad Teitell’s Guide to Tax Benefits For Charitable Gifts

The federal government helps our clients be philanthropists with tax incentives that greatly reduce the out-of-pocket cost of charitable gifts and in many instances, enable donors to contribute much more than they originally imagined....More
Oct. 30, 2012

blog

Charitable Gifts: Date of Delivery Rules

Conrad Teitell sheds some light on the potentially confusing date of delivery rules for charitable gifts....More
Oct. 9, 2012

Article

Trusts & Estates

Proposed Regs Broaden Who May Make “Good Faith Determination” for Private Foundations

On Sept. 24, the Internal Revenue Service issued REG-134974-12, “Reliance Standards for Making Good Faith Determinations.” The proposed regulations address the standards for making a good faith determination that a foreign organization is a charitable organization to which a private foundation can make qualifying distributions....More
Oct. 5, 2012

Datasheet

Trusts & Estates

Special Report: Charitable Giving

Charitable planning is undergoing a transformation. Uncertainty over future tax rates and deductions means wealth managers need to stay flexible and informed. Download this 48-page special supplement from WealthManagement.com on philanthropic strategies for affluent clients....More
Sep. 21, 2012

Article

Charitable Contributions - Gift Tax Reporting Essentials II

Conrad Teitell continues his primer on gift tax essentials...More
Sep. 20, 2012

Article

Trusts & Estates

Community Foundations

Like private foundations, community foundations are grantmakers. But unlike the Ford or Gates foundations, a community foundation is a public charity and receives contributions from a wide range of donors, each of whom can affect where the money goes. For some, a community foundation can achieve the same goals as a private foundation, but without the administrative headaches....More
Sep. 13, 2012

Article

Trusts & Estates

Appraising Illegal Assets

Some people have tangible items in their estate that can’t be legally sold, creating a problem—There’s a fair market value that creates a tax liability, and yet, no easy way to sell the asset to pay the tax...More
Aug. 31, 2012

Article

Trusts & Estates

The Philanthropic “Meltdown”

Robert F. Sharpe, Jr. addresses the recent decline in charitable giving by high-net-worth individuals...More
Aug. 24, 2012

Article

Charitable Contributions - Gift Tax Reporting Essentials

Conrad Teitell gives you an outline of the gift-tax implications of charitable gifts...More
Jul. 31, 2012

Article

Trusts & Estates

Please Read (and Follow) the Instructions

Laura H. Peebles warns that many are losing their charitable deductions due to defective paperwork...More
Jul. 31, 2012

Article

Trusts & Estates

When Two is Better Than One

On July 27, 2012, the Internal Revenue Service issued eight favorable rulings for a newly formed private foundation (PF) that proposed a transfer of all of its net assets to two separate PFs (Private Letter Ruling 201230026)....More
Jul. 27, 2012

Article

Volunteer's Expenses 1

Conrad Teitell discusses the vagaries of the IRS' treatment of volunteer's unreimbursed expenses...More
Jul. 10, 2012

Article

Trusts & Estates

Faith in Federer

One fan’s confidence in a tennis star leaves a charity more than $150,000 richer...More
Jun. 29, 2012

Article

Trusts & Estates

IRS Article Offers Valuable Insights Into Charitable Trusts

Robert F. Sharpe, Jr., president of the Sharpe Group in Memphis, Tenn., shares highlights from a recently published article, “Split-Interest Trusts, Filing Year 2009,”...More
Jun. 21, 2012

Article

REP.

Sluggish Growth in Charitable Giving, but Donor Advised Funds Shine

The three largest donor advised fund administrators saw average contribution growth of 77 percent between 2010 and 2011. But overall giving in the nation grew at a sluggish pace....More