Gift Planning Update
Charitable Gifts and Low Interest Rates Can Mix
Nearly 90% of all taxpayers use the standard deduction, providing no tax advantage for a donor’s charitable gifts ... more
Donors and Anonymity
The U.S. Supreme Court recently declared “facially unconstitutional” a state (California) requirement for charities to disclose to the state’s attorney general’s office the names of donors giving more than $5,000 (Americans for Prosperity Foundation v. Bonta, Thomas More Law Center v. Bonta, Nos. 19-251, 19-255) ... more
Benefitting Multiple Charities With the Same Property
It sometimes happens that an individual owns property, the interest in which the donor would like to divide and give to several different charities ... more
Too Young for Charitable Estate Planning?
At what age should clients start thinking about writing a will or making other estate plans? ... more
Latest Gift Planning Articles from CGTS Analysis & Comment
The following 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.
ONE-YEAR EXTENSION FOR CHARITABLE PROVISIONS
TRUST LANGUAGE DIDN’T CREATE LEASEHOLD INTEREST
BENEFICIARIES VS. CHARITIES: PART TWO
INCOME BENEFICIARY HAS SOME STANDING
PLAN VIOLATES “TOO GOOD TO BE TRUE” RULE
Summer 2021 Archive
Charitable Remainder Trusts—Useful in Estates, Too
Powers To Revoke and Contingencies in Charitable Remainder Trusts
Charitable Options for Vacation Property
College Tuition, Charitable Remainder Trusts and Grandparents
Spring 2021 Archive
Custom-Made Trusts Address Donor Needs
Keeping a Bequest Secret
Advantages of Charitable Gift Annuities in Retirement
Charitable Bequest Planning for Clients Who Don’t Face Estate Taxes
Winter 2021 Archive
Congress Extends Charitable Provisions
So Foreign Yet So Near
Charitable Bequests Require Careful Planning
Using Charitable Remainder Unitrusts to Augment Retirement Savings
Fall 2020 Archive
New Life Expectancy, Retirement Plan Distribution Tables Effective in 2021
Charitable Gifts of Corporate Bonds
Retaining the Right to Revoke—Charitable Remainder Trusts vs. Charitable Gift Annuities
Options for Giving Only a Part
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