Adler & Colvin provides a broad spectrum of charitable gift planning services to both nonprofit organizations and the individuals and companies who support them. Our attorneys possess a deep understanding of the charitable gift planning process and the issues that arise during the life of a charitable gift.
Areas of Focus
- Establishing and administering planned giving programs, including preparation of gift acceptance policies.
- Representing charities in specific gift transactions, including charitable remainder trusts, charitable gift annuities, charitable lead trusts, and pooled income funds.
- Advising on legal issues in gift administration, including endowments, investment policies, donor privacy, and gift restrictions.
- Drafting and negotiating pledge agreements between donors and charities.
- Designing optimal gift structures and working with donors to achieve their philanthropic, financial, tax, and family goals.
- Assisting with issues faced by trust companies, banks, accountants, and other lawyers in structuring and administering charitable gifts.
Related Blog Posts (25)
Related Publications (1)
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January 2018
Determining the Date of a Charitable Gift
The date a charitable gift is “made” can be critical to the timing and valuation of the donor’s charitable contribution deduction. In general, a gift is made when it is delivered to the charity.Authors
Practice Areas:
Past Events
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Presentation May 17, 2019
27th Annual Northern California Planned Giving Conference - "Liability: Random Thoughts on How to Not Get Burned"
San Francisco, CA
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Presentation May 17, 2019
27th Annual Northern California Planned Giving Conference - "Assignment of Income - Planning for Timely Giving"
San Francisco, CA
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Presentation January 17, 2019
Northern California Planned Giving Council - PIP & Luncheon: “Recent Developments: All the News That’s Fit to Print”
San Francisco, CA
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Presentation August 7, 2018
Financial Planning Association - Charitable Gift Planning
Co-presenter: Barry Taylor, Integral Financial Solutions
San Francisco, CA
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Presentation May 4, 2018
Northern California Planned Giving Council Conference "Structuring Philanthropy – What Works When"
San Francisco, CA
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Presentation February 23, 2018
Montage Health Foundation Presentation: "Recent Developments"
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Webinar February 22, 2018
PG Calc
Donor Restrictions – What Will They Think of Next?
This session will address the issues created when donors place restrictions on their gifts. We will review the various types of restrictions donors desire, the tax issues caused by donor restrictions, and learn why some restrictions can render a gift non-deductible. We will also discuss the impact of restrictive purpose clauses on the charity, with plenty of “real life” examples, and review a charity’s options with an unworkable gift.
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Panel Presentation January 24, 2018
52nd Annual Heckerling Institute on Estate Planning
Structuring Philanthropy: What Works When
Co-panelists: Martin Hall and Michele McKinnon
Orlando, FL
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Presentation January 18, 2018
Northern California Planned Giving Council
Recent Developments: All The News That’s Fit To Print
This session will cover the latest developments in the field of charitable gift planning, including tax reform (maybe, maybe not); substantiation do’s and don’ts; how not to draft a gift restriction; recent IRS rulings on self-dealing and UBI; and more.
San Francisco, CA
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Related Memos
Appraisal Memo - Qualified appraisal and appraiser
This memorandum summarizes the requirements an appraisal must meet in order to be a “qualified appraisal” within the meaning of Section 170(f)(11)(E).1 In general, a donor must obtain a qualified appraisal in order to take an income tax deduction for a charitable contribution of property exceeding $5,000. This memo addresses the requirements of a qualified appraisal, the criteria for determining who is a “qualified appraiser,” and the need to attach an appraisal summary to the donor’s tax return.
Creating a Charitable Remainder Trust
This memo is a review of the principles and process of creating and funding a charitable remainder trust (CRT). This memo is not intended to be exhaustive or all-inclusive, but should give you a good overview.
Related Forms & Exemplars
Fiscal Sponsorship (Model C) Letter to Vendors
This letter could be important in the event that a Model C fiscal sponsor disburses grant funds for the benefit of a grantee, not by cash grants to the grantee, but by writing checks directly to the grantee’s vendors.
Fiscal Sponsorship Grant Agreement (Model C), short form
Short form of Fiscal Sponsorship Grant Agreement between a fiscal sponsor and a Model C fiscally sponsored project.
