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Recent Commentary
CRT as the Beneficiary of an IRA
Naming a CRT as an IRA beneficiary can provide an income stream for heirs, and may be one of the few ways to "stretch" the payout from an IRA over a beneficiary's life expectancy.
Disclosure on Gift Tax Returns
Tax Analysts in a recent report highlighted the importance of disclosure on gift tax returns, especially in light of the recent experiences of tax practitioners handling estate tax audits.
Comments on Donor Disclosure Are Available
The issue of donor disclosure by charitable organizations has been a hotly debated topic. Comments on this subject are available for viewing.
The New Fundraising Frontier: Gifts of Real Estate, Art and Collectibles-
The IRS reported in 2006 that $5.9 billion of real estate and $829 million in art and collectibles was donated in 2003. This number continues to increase dramatically. Despite the fact that gifts of noncash assets are growing significantly, little information exists about such gifts and how to develop programs to solicit them. This article provides readers with a framework and addresses why gifts of real estate, art and personal property are important, how such gifts can be made, and how to develop a fundraising program for real estate, art and personal property.