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.
San Francisco, CA
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.
Structuring Philanthropy: What Works When
Co-panelists: Martin Hall and Michele McKinnon
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
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.
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.
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.
Short form of Fiscal Sponsorship Grant Agreement between a fiscal sponsor and a Model C fiscally sponsored project.
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