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 (28)
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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In-Person Conference May 21, 2024
Western Philanthropy Conference 2024 - Session: "Race Conscious Philanthropy"
Last year’s Supreme Court decision on admissions practices surprised many of us in the sector. The ruling left many of us wondering how this would impact other areas of operations, including employment practices and grantmaking. Our session will focus on what the landscape of race conscious philanthropy looks like today and potential areas of concern in light of last year’s ruling.
1:00 p.m. – 2:15 p.m. PT
Co-Presenters:
- Katy Youker, Lawyer’s Committee for Civil Rights, Director of the Economic Justice Project
- Tom Saenz, Mexican American Legal Defense and Educational Fund, President & General Council
Seattle, Washington
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Webinar August 10, 2023
CalNonprofits Session: "Ask a Nonprofit Lawyer: You Have Questions, We Have Answers"
11:00 a.m. – 12:00 p.m. PT
Free for CalNonprofits members; $45 for not-yet-members
Join us for something new! We’re bringing together two of the state’s most experienced nonprofit legal minds to address some critical nonprofit legal basics and answer some of your most pressing nonprofit-related legal questions. Eric Gorovitz and David Levitt, both principals at nationally recognized Adler & Colvin, will discuss such issues as compliance, privacy and data security, fundraising regulations, lobbying, and employment law as it applies to nonprofits.
You can also help guide our discussion by submitting your own questions for Eric and David. What legal quandaries are keeping you up at night? Is it about your board? Are you 501(c)4 curious? Let CalNonprofits know via the registration form, and we’ll do our best to respond to as many questions as possible. CEO Jan Masaoka will be on hand to help us sort through our sector’s most pressing concerns.
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Virtual Conference May 19, 2023
CalCPA Not-for-Profit Organizations Conference - Session: “Planning Opportunities with Different Tax-Exempt / Philanthropic Vehicles”
Ingrid Mittermaier will discuss what’s behind the trend of major asset donations to non-501(c)(3) charities; types of tax-exempt/philanthropic vehicles (501(c)(3), 501(c)(4), 501(c)(6), taxable nonprofit corporation, philanthropic LLC); major differences in governance, tax treatment, and regulatory oversight and restrictions; and planning opportunities in light of those differences.
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In-Person Conference January 19, 2023
The University of Texas School of Law’s 40th Annual Nonprofit Organizations Institute Conference - Session: "A View of the Sector"
Explore the latest in policy and regulation from the US Government in an effort to answer the question: What just happened? You’ll be the first to know about topics like donor-advised fund regulations, end-of-year legislation, and what is Congress likely to do next? What about those expiring incentives for charitable giving, will they be renewed? Meanwhile, the Supreme Court continues to unwind the regulatory powers of the executive branch.
8:30 a.m. – 9:30 a.m. CT
Co-Presenter: Alex Reid, Baker & Hostetler LLP
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In-Person and Virtual Conference January 12, 2023
57th Annual Heckerling Institute on Estate Planning - Session: “Diving Deeper into Charitable Gift Agreements”
The panel will discuss real-life examples of how charitable gifts get off track and offer practical suggestions for drafting gift agreements that effectively address future changes in circumstances, the use of race and gender gift restrictions, donor involvement, naming (and un-naming) rights, and amendments to the gift agreement.
2:00 – 3:30 p.m. EST
Co-Presenters: Alan F. Rothschild, Jr. and Michele A.W. McKinnon
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Webinar January 21, 2021
Northern California Planned Giving Council - PIP & Luncheon - Presentation: Recent Developments
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Webinar April 30, 2020
Armanino Webinar: Managing Endowments in a Crisis - Live Nonprofit Q&A
Speakers: Erik Dryburgh, Adler & Colvin; Stacie Kowalczyk, Armanino; David Ogburn, BNY Mellon
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Presentation January 27, 2020
AGB Foundation Leadership Forum - Crypto Currency & Philanthropy: A Case Study: San Francisco State University Foundation
San Diego, CA
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Presentation January 23, 2020
Northern California Planned Giving Council - PIP & Luncheon: UPMIFA: Open Issues and Conundrums
San Francisco, CA
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Presentation December 5-6, 2019
Loyola Law School - Western Conference on Tax Exempt Organizations 2019: Charitable Giving Update
Moderator: Ellen P. Aprill, Loyola Law School
Presenters: Karl Mill, Adler & Colvin; Kirk J. Stark, University of California Los Angeles; Nicholas J. Duquette, University of Southern California
Los Angeles, CA
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Presentation October 4, 2019
ABA Fall Tax Meeting - Charitable Gifts of Private Fund Interests
San Francisco, CA
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Presentation October 3, 2019
NACGP Conference - Enforcement and Donor Restrictions
New Orleans, LA
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Presentation September 19, 2019
Northern California Planned Giving Council: Planning in Practice - Charitable Remainder Trusts -- A Deep Dive
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 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 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). 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 memorandum 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.
