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.
On January 1, 2013, Congress enacted the American Taxpayer Relief Act of 2012 (ATRA). While this legislation will have broad impact on the nation as a whole, in the this paper we take a first look at the aspect of the law that will impact philan...
Taxpayers may treat qualified charitable distributions completed during January 2011 as made on Dec. 31, 2010; may contribute distributions take in December and January
