Philanthropy

Christopher P. Woehrle looks at the emergence of tax-exempt NIL collectives that operate independently from affiliated universities and colleges.

The call for feedback touches on policies that, if changed, would likely impact the flow of crypto gifts to nonprofits.

Bipartisan Senate proposal also provides de minimis exclusion from gross income for use of crypto assets.

Thirteen tips for structuring an FLP.

Private letter ruling examines how to effectively consolidate through a Section 507(b)(2) transfer.

They didn’t meet documentation requirements, and their appraisals contained valuation misstatements.

This demographic views charitable giving as a top priority.

Valuable artworks require specialized attention to ensure that they're safely transferred to the next generation.

Defining the rules may lead to changes with charitable giving of digital assets.

Philanthropy expert Jonathan Tidd addresses some key questions for advisors.