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Results: 11-20 of 25

New SEC rule affects charitable organizations as clients of family offices

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • August 22 2011

Many wealthy families have established family offices that provide various services to family members

Giving in America today: recognizing, valuing and cultivating the impact of the individual

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 1 2011

Since 1956, the Giving USA Foundation has released a comprehensive annual report about charitable giving in the United States

IRS suspends for further study contributions to 501(c)(4) organizations

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 7 2011

In a directive issued today to IRS offices, the Service is suspending any further examination activity on the gift tax treatment of contributions to 501(c)(4) organizations

Family offices

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • July 7 2011

On June 22, 2011, the SEC voted unanimously to adopt Rule 202(a)(11)(G)-1 under the Advisers Act, which provides an exemption from most provisions of the Advisers Act to certain family offices

U.S. Court of Appeals upholds charitable deduction for preservation easements

  • Holland & Knight LLP
  • -
  • USA
  • -
  • June 27 2011

The U.S. Court of Appeals for the D.C. Circuit has ruled that a charitable deduction for two preservation (“façade”) easements in Logan Circle were valid, bringing to an end in the D.C. Circuit one of the longstanding challenges lodged by the Internal Revenue Service (IRS) against easement donations

The gift tax and contributions to section 501(c)(4) organizations: less than meets the eye?

  • Caplin & Drysdale
  • -
  • USA
  • -
  • June 14 2011

News reports suggesting that the IRS has opened federal gift tax examinations of five donors to section 501(c)(4) nonprofit organizations have generated considerable concern over the past few weeks

CBO study examines options for charitable giving and tax consequences

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 27 2011

Congress and the Obama administration are looking closely at options to revise or replace the current charitable deduction

Proper documentation is required for charitable contributions

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • April 6 2011

Recent IRS audit activity serves as a reminder that when you make a charitable gift, you must obtain the proper documentation in order to be able to take an income tax deduction

NYPMIFA revisited: a summary incorporating the Attorney General's recent guidance

  • Patterson Belknap Webb & Tyler LLP
  • -
  • USA
  • -
  • March 25 2011

On March 17, 2011, the New York Attorney General issued guidance concerning the New York Prudent Management of Institutional Funds Act ("NYPMIFA"

Attorney General issues guide on the New York Prudent Management of Institutional Funds Act

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 25 2011

On March 17, 2011, the New York State Attorney General's Charities Bureau published "A Practical Guide to the New York Prudent Management of Institutional Funds Act" (the "Guide"