Gift restrictions have always been a component of charitable gift planning. In 1643, Lady Anne Radcliffe Mowlson created the first scholarship at Harvard College. In 1887, Josephine Louise Le Monnier Newcomb...
New York's Lincoln Center, about to engage in a costly renovation of its symphony space, is refusing to assure the family of Avery Fisher that the auditorium will continue to bear Fisher's name despite the fact that...
There are many strategies that a professional advisor can use to help clients exit from planned gifts. All require a clear understanding of the partial interest rule. PARTIAL INTEREST The general rule is that a gift...
