New IRS publication addressing charitable contribution substantiation and disclosure requirements *

USA - March 12 2012
The new version of Internal Revenue Service Publication 1771, Charitable Contributions–Substantiation and Disclosure Requirements, emphasizes the importance of proper gift substantiation and disclosure for charitable organizations. 

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Using UPMIFA to release and modify restrictions on charitable funds *

USA - February 10 2011
Many donors impose restrictions of various types on the funds they contribute to charity.

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IRA required minimum distributions made in 2010 cannot be rolled over or reclassified to qualify as charitable distributions *

USA - January 13 2011
From 2006 to 2009, individuals aged 70-1/2 or older could annually distribute up to $100,000 tax-free from their IRA to charity, without including the distribution in gross income and taking a corresponding charitable deduction (subject to applicable limitations).

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Significant tax law changes under the new tax act *

USA - December 20 2010
The deftly titled "Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010" (herein, respectfully, just the "2010 Act") was signed into law by President Obama on December 17, 2010.

Co-authors: Mark R. Sieke, David Wheeler Newman, Susan A. Beveridge, Ofer Lion.

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The importance of the "extenders" legislation to charitable gift planning *

USA - October 4 2010
A number of important tax provisions expired at the end of 2009.

Co-authors: David Wheeler Newman.

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