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Reynolds T. Cafferata is a partner at a tax law firm, Rodriguez, Horii, Choi & Cafferata LLP, and represents charitable organizations and donors on a wide range of issues related to charitable giving, governance, charitable trust litigation, tax, and regulatory compliance. Mr. Cafferata’s clients include universities, hospitals, community foundations, private foundations and other large non-profits as well as banks, trust companies and philanthropists. Mr. Cafferata is a frequent speaker and writer on charitable topics, adjunct professor at the USC Gould School of Law, a member of the USC Tax Institute Planning Committee, member of the American College of Trust and Estate Counsel, past board member of the National Committee on Planned Giving, and past chair of the National Conference on Planned Giving.


Let's Make A Deal: An Estate Dispute Mediation Lab

Friday, October 16, 2009

Most disputes over charitable bequests are resolved through mediation. This article is a simulated mediation in which participants play different roles and attempt to make a deal to settle the dispute. A basic fact pattern is provided in advance, with additional details for roles provided in this article.

Multiple-Entity Donors: How to Work Effectively with Today's Sophisticated Philanthropist

Thursday, October 23, 2008

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.