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Annual Financial Statement Audit Request

Has anyone been asked by their external auditors to allow the auditors to send confirmation letters to a sample of income beneficiaries to verify liability? They want recipient to verify amount...

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Ethics

The case: Louise is a retired nurse who has made regular semi-annual contributions to the Happy Nurse Foundation for several years. Now in her early 80s, she lives alone in a small home which she has...

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New israeli Trust Law

Israel has changed the treatment of trusts established by U.S. pesons with Israeli resident beneficiaries.  The new rules are quite onerous.   I wonder if there are planning techniques to ameleriorae...

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Charitable life insurance trust

Good morning all!Does anyone have experience with an irrevocable Charitable Life Insurance Trust, where the donor would set up an ILIT that has 100% qualified charities as beneficiaries.Thanks,Scott

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Life Estates

The code allows for the donor to leave a portion of the remainder to charity as an undivided interest. The other portion could be to other charities or family. The question is can the portion that goes...

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Donor Advised Fund sponsoring charity

I am aware that Renaissance has a foundation that can be used as a platform for a charity that wants to establish a branded Donor Advised Fund. Are there other organizations that provide similar...

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Starting A PG Program From Scratch.....?!?

We are the largest mental health provider in the Pacific Northwest/Seattle area and are interested in starting a planned giving program. Because this organization is 95%+ government funded, there has...

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Coupons help you conserve but they have their risks

Anything that saves us money in this troubled economic climate may be worth pursuing. Coupon clipping is one way to save money on household goods and other products. But not every cent may be worth the...

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Computing PA Real Estate Transfer Tax on CRT remainder interest

Pennsylvania client gifts real estate to a CRT.  The PV of the remainder interest to charity is 15%.  Pennsylvania real estate transfer tax is usually 2% of the FMV of the property,  Since the client...

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Selling an LLC or FlP interest to a CRT

Is it still legitimate to gift  a LP interest in and FLP or non managing interest in an LLC to a CRT to avoid capital gains tax on the sale of stock in the FLP?  My client wants to establlish an LLC...

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Terminating a Pooled Income Fund

We are terminating our PIF, and I need some advice/assistance on calculating actuarial income interest and remainder interest.  is there a resource out there to help me?

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Question on starting a Private Foundation and gifting private stock

I am new to this forum and have a question about starting a Private Foundation. I hope I am posting this question in the right area/category.I am a holder of private stock from an investment I made in...

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Calculations for Charitable "Bargain Sale"?

I've read some calculations of the tax benefits of "bargain sales" but they always seem to have a significant basis. If an owner of an almost fully depreciated rental building wishes to engage in a...

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Tax deduction under AMT where NOL carryover used up for AMT purposes

I am being asked for assistance regarding a taxpayer who has a regular tax NOL carryover (larger than their current income) and so their current year's charitable contribution is being absorbed into...

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Is charity bound to honor restricted gift if a designated beneficiary?

Client is being told that having gift to charity happen via will would mean the charity would follow instructions for restricted gift - such as only for research - but not necessarily if the gift...

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Tax implications for a binding pledge?

Hello all, Read more »

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Real Estate Gift that appreciates after the gift

I am working with a donor who is considering a gift of real estate.  If we accept the property and sell it, can he take a deduction for the value of the sale price if it exceeds the appraised value?...

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Is unemployment regulations to strict or is it designed for failure?

          I Recently had talked with a person on unenployment and his outlook was bright but but help was next to failing. This man has worked for years and years with next to no assistance from...

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Donate Residential and Commercial Real Estate To Non Profit- Georgia

Hello, Read more »

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Luxury watch donation

Hi everyone.  Could someone please let me know the rules related to donation of luxury watch to a private foundation?

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