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Recent Commentary
So You Wanna Be A Philanthropist? Cost-Benefit Choices For The Philanthropist: Private Foundation, Supporting Organization, Or Donor Advised Fund?
This article examines the three major types of grant‐making vehicles: a private foundation, a donor advised fund, and a grant‐making supporting organization. After a concise summary of the different vehicles and the various laws that govern each of them, it explores recurring situations that favor the use of one vehicle over another, and suggests solutions to common transactions that may pose problems (e.g., the impact of a legally‐binding pledge from a donor?). This lively mix of theory with practice helps solve the challenges that grant‐seekers and grant‐makers see every day.
Funding a CRT with Appreciated Assets from a CLT
In this case study, donors fund a charitable remainder unitrust with a portion of the remainder they receive from a testamentary charitable lead annuity trust.
Exit Strategies: If You Can't Get Out, Should You Get In?
This article discusses an often‐neglected aspect of charitable giving: how charitable organizations can dispose of charitable gifts. All gifts need an exit strategy. Sometimes the strategy is simple: sell the marketable security. Sometimes, there is no exit strategy—consider a charity that accepts toxic land. Most gifts fall somewhere in between, with multiple potential exit strategies that should be considered before the gift is accepted.
Creative Planning to Give an Unmarketable Asset-
By contributing closely held stock to a CRT, the donor is able to complete a gift to charity, avoid recognition of gain on the gifted assets, and obtain an immediate income tax deduction, while eliminating the need for the charity to deal with and negotiate the stock sale.