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Donor Advised Funds: Useful New Tools for Charities and Donors

USA - August 14 2018 Donor advised funds (DAFs) are among the most-discussed vehicles in the charity world today. Proponents see DAFs as useful alternatives to private…

Bradley A. Ridlehoover, Jean Gordon Carter, Adam M. Damerow, Julienne N. DeWalt, Kelly L. Hellmuth, Scott W. Masselli, Michele A. W. McKinnon

Charitable Giving After Tax Reform

USA - May 30 2018 Public Law No. 115-97, enacted Dec. 22, 2017, and informally known as the 2017 Tax Cuts and Jobs Act (the “2017 Tax Act”), contains several provisions…

Jean Gordon Carter, Julienne N. DeWalt, Harold Hancock, Kelly L. Hellmuth, Scott W. Masselli, Michele A. W. McKinnon

Tax Reform: Modifications to the Conference Committee’s Bill

USA - December 20 2017 On Dec. 19, the Senate parliamentarian ruled that three provisions in the Tax Cuts and Jobs Act violated Senate procedure. These provisions, which…

Jean Gordon Carter, Julienne N. DeWalt, Harold Hancock, Kelly L. Hellmuth, Scott W. Masselli, Michele A. W. McKinnon

Tax Cuts and Jobs Act: The Conference Committee’s Bill

USA - December 18 2017 The House-Senate Conference Committee released the revised “Tax Cuts and Jobs Act” on Dec. 15, 2017. This compromise bill made major changes to the…

Jean Gordon Carter, Julienne N. DeWalt, Harold Hancock, Kelly L. Hellmuth, Scott W. Masselli, Michele A. W. McKinnon

Tax Cuts and Jobs Act: Senate Bill Revisions Affecting Tax-Exempt Organizations

USA - December 6 2017 The U.S. Senate produced its version of the Tax Cuts and Jobs Act early on the morning of Dec. 2, 2017. Most of its terms closely track the Chairman's…

Jean Gordon Carter, Julienne N. DeWalt, Harold Hancock, Kelly L. Hellmuth, Scott W. Masselli, Michele A. W. McKinnon