Bulk operations
0 items selected. Select all items:

By Dennis Walsh, CPA

It’s crunch time again for development teams scrambling with solicitations and the production of donor events as we enter peak giving season.


New code section 199A is confusing and complex and offers many planning opportunities once it is understood. Dennis Walsh helps...
One little discussed change in the new tax law are the broad changes to code section 1031. The provision that allows like kind exchanges for similar types of...
A sample letter to donors.

Now's a good time to tell your clients how to substantiate their charitable gifts on their 2017 federal income tax returns, due April 17, 2018.

Giving internationally is not the same as giving domestically.
Giving to foreign charities is something many donors would like to do. Doing so legally and advantageously can be a challenge. Here's some useful guidance.

Author Bruce DeBoskey looks at the proposed tax legislation and its possible impact on American giving.

23 Feb 2017 | Regulations | National Publication | Article | 1 comments

Attorney Ed Morrow has discovered an interesting anomaly in the tax proposals that could do serious damage to Charitable Remainder Trusts by causing taxable gifts to occur even when the donor is the sole income beneficiary. While it seems unlikely to pass without...


The new PATH amendment finally makes permanent, very favorable rules on Conservation Easements. Time to get the word out.


Finally the IRS has provided definitive guidance on the early termination of CRTs that removes the valuation guesswork.


Charity and Donor alert: author Richard Fox clarifies new interpretations of the "Token Benefit".


The Treasury Department issued final regulations under IRC Section 1411 on November 26, 2013 (TD 9644, 78 Fed. Reg. 72394-01), which makes changes to the net investment income (NII) tax as it applies to charitable remainder trusts (CRTs) and wholly charitable...

3 Dec 2013 | Regulations | National Publication | News story

The Treasury has revised proposed regulations, originally proposed in 2012, that provide guidance on the computation of net investment income under section 1411 of the Internal Revenue Code. The regulations affect individuals, estates, and trusts whose incomes meet...

16 Apr 2013 | Regulations | National Publication | News story

The planned gift investment and administration firm of Kaspick & Co. has responded to a Treasury and IRS request for comments in connection with proposed regulations under Section 1411 and their application to charitable remainder trusts, charitable gift...

16 Apr 2013 | Regulations | National Publication | News story

The ABA Section of Taxation has responded to a Treasury and IRS request for comments in connection with Proposed Treasury Regulations issued under section 1411, which...

11 Apr 2013 | Regulations | National Publication | News story

The Treasury has issued proposed regulations that provide guidance to charitable hospital organizations on the community health needs assessment (CHNA) requirements, and related excise tax and reporting obligations, enacted as part of the Patient Protection and...

26 Feb 2013 | Regulations | National Publication | News story

Writing on behalf of the American Council on Gift Annuities, Conrad Teitell requests the final regulations under section 1411 should clarify that a pooled income fund's short-term capital gains are not...

26 Dec 2012 | Regulations | National Publication | News story

Treasury has issued final and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension...

10 Dec 2012 | Regulations | National Publication | News story

Section 1402(a)(1) of the Health Care and Education Reconciliation Act of 2010 added new section 1411 to the Internal Revenue Code, which imposes a 3.8 percent surtax on the net investment income (NII) of certain individuals, estates, and trusts for amounts...

Syndicate content
7520 Rates:  December 3.6%  November 3.6%  October 3.4%

Already a member?

Learn, Share, Gain Insight, Connect, Advance

Join Today For Free!

Join the PGDC community and…

  • Learn through thousands of pages of content, newsletters and forums
  • Share by commenting on and rating content, answering questions in the forums, and writing
  • Gain insight into other disciplines in the field
  • Connect – Interact – Grow
  • Opt-in to Include your profile in our searchable national directory. By default, your identity is protected

…Market yourself to a growing industry


Recent activity

New Section 199A - Planners, Sharpen Your Pencil

Thinking of giving to an international charity? New IRS regs clarify requirements.

Changes to federal policies could drastically affect philanthropists, nonprofits

Ed Morrow on the Introduction of the "Death Tax Repeal Acts of 2017" - How the Proposed Bills Differ, in their Attack on INGs of All Things, and Threats to CRTs

Ease-ment Does It

Proposed Regs Prorate Tax Character of Income Distributions from CLTs to Charitable Beneficiaries

Good Intentions Get Swamped: Corporate Donation of Wetlands Stymied By Regulations