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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

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

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"

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

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

The impact of the fiscal cliff legislation - a brief window for charitable IRA rollovers

  • Caplin & Drysdale
  • -
  • USA
  • -
  • January 11 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the "Act"), commonly known as the "fiscal cliff"

Gifting in 2012: now or never?

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • August 22 2012

Currently Americans can give $5,120,000 to anyone without paying gift taxes, less earlier taxable gifts

Proposed regulations offer new examples of program-related investments

  • Morgan Lewis & Bockius LLP
  • -
  • USA
  • -
  • May 11 2012

The Internal Revenue Service (IRS) and the Treasury Department have issued long-awaited proposed Treasury Regulations providing nine additional examples of investments that qualify as program-related investments (PRIs

Section 107 parsonage allowance exclusion limited to one home

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 2 2012

The United States Court of appeals for the Eleventh Circuit Court recently ruled that the parsonage allowance exclusion from gross income contained in section 107 of the Code is limited to the rental value of providing a single home

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