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Results: 1-10 of 29

International grant-making: best practices for U.S. public charities

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • February 20 2014

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign

Review of income tax deduction rules for charitable gifts

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 8 2014

The Chronicle of Philanthropy recently released its list of the Top 10 biggest charitable gifts of 2013 (which is really the Top 15, since 5 gifts

November interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 1 2013

The November 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0. This is down from October's 2.4

Making sure you get the beneficiaries’ names right

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 17 2012

A misspelled name; an incomplete name of a charity; an “Inc.” instead of an “LLC.”

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

Will Camp tax plan impact charitable giving and tax-exempt organizations?

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • April 11 2014

Editor's Note: The following article was originally published to BakerHostetler's WealthDirector blog. In late February 2014, House Ways and Means

The IRS will not apply the gift tax to Section 501(c)(4) donations . . . for now

  • Wiley Rein LLP
  • -
  • USA
  • -
  • September 15 2011

Ending months of speculation and uncertainty, the Internal Revenue Service (IRS) announced in July that it would no longer devote its resources to considering whether to levy a gift tax on donations by individuals to Section 501(c)(4) social welfare organizations

Year-end tax planning: potential benefits of land contributions for recreation or education

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • December 6 2011

Charitable conservation contributions can be an excellent means of not only making meaningful donations for the public good, but also establishing the basis for potential tax benefits to the donor

Using UPMIFA to release and modify restrictions on charitable funds

  • Mitchell Silberberg & Knupp LLP
  • -
  • USA
  • -
  • February 10 2011

Many donors impose restrictions of various types on the funds they contribute to charity

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