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Recent Commentary
Divorce and Getting Rid of an Unwanted CRT
Divorced clients successfully decouple from a CRT and maximize the value of their respective income interests.
Effective Gift Acceptance Policies and Procedures
Well-considered gift acceptance policies, and effective procedures to implement those policies, cannot only ensure that an organization's fundraising activities are consistent with the values and objectives of the organization, they can help prevent misunderstandings with donors, negative publicity, and even litigation arising from the acceptance of problem gifts. This article considers what things should and should not be included in a gift acceptance policy, and suggests a process to develop policies and procedures tailored to a particular organization, its values, objectives, constituencies, and circumstances.
Incentive Stock Options
Contributing low basis stock from an incentive stock option plan to a charitable remainder trust defers recognition of capital gain.
Multiple-Entity Donors: How to Work Effectively with Today's Sophisticated Philanthropist-
Multiple-entity donors are a new reality for charities working with sophisticated philanthropists. The Pension Protection Act is forcing even more donors to create multiple charitable entities to achieve their goals. This article reviews the entities, including donor funds, supporting organizations, private foundations, and various planned gift vehicles, and focuses on how a charity can help the donor select the best entity for a gift. In addition, certain types of gifts must not be made from certain entities, and this article describes the gifts that charities and donors must avoid.