Gift Planning Update
Which Way Will Estate and Gift Tax Exemptions Go?
The gift and estate tax exemptions are anticipated to increase to $13,610,000 in 2024, compared to $12,920,000 in 2023. Unless tax law changes ... more
One Property, Multiple Charities
Occasionally, an individual owns property that he or she would like to divide and give to several different charities. For example, the owner... more
Are Charitable Pledges Deductible if Paid After Death?
A charitable pledge by an individual that is satisfied by the executor following death is not deductible as a charitable ... more
Gift Tax Returns for Charitable Remainder Trusts
Donors who make charitable gifts are required to file federal gift tax returns whenever the gift involves a “partial interest,” ... more
The articles are now available from the latest edition of the Charitable Giving Tax Service Analysis & Comment. To see the complete text, just click on the above link. Archived articles, and the full 1200-page gift planning library are available at no charge if you register and sign in to CGTS-Online, using the link on this page.
Summer 2023 Archive
Charitable Gifts by C Corporations
Minimizing Taxes on Like-Kind Exchanges
Advantages of Closely Held Stock Gifts
Term of Years Unitrusts Help with College Expenses
Winter 2023 Archive
New QCD Opportunity
Another Boost for Gift Annuity Rates
IRS, Congress Take Aim at Syndicated Conservation Easements
Rising §7520 Rates Make Annuity Truts Avaiable to More Donors
Fall 2022 Archive
Substantiating Non-Cash Gifts
Establishing a “Private” Retirement Account
Year-End Reminder: Avoid This Costly Mistake
Down Market Calls for Different Approach
Summer 2022 Archive
Inflation Hits Gift Annuities … But That’s a Good Thing for Donors
The Impact of the Forthcoming Actuarial Rate Changes
Don’t Need Life Insurance for Estate Taxes? Give Policy to Charity
Remainder Trusts, Lead Trusts and Life Expectancies
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