Gift Planning Tips
The Tax Code’s “Don’t Have Fun” Rule
Gifts of services to charitable organizations are nondeductible, although unreimbursed expenditures incident to the rendering of services are deductible [Reg. §1.170A-1(g)] . . . more
CRTs Offer ESOP Opportunities
The majority owner of a corporation can sell shares owned at least three years to an Employee Stock Ownership Plan and elect to defer tax on the gain by reinvesting the proceeds in shares of domestic corporations no earlier than three months prior to the sale and no later than 12 months after the sale (IRC §1042) . . . more
Planning CRTs That Anticipate Marital Breakups
Richard is happily married to Elizabeth (his fourth wife) and he wants to set up a charitable remainder unitrust for the two of them with his separate property . . . more
Contingency Clauses That Can End CRTs Early
Leona Helmsley’s estate plan famously included charitable remainder trusts for two grandsons that were to make payments to the beneficiaries for life, but would terminate early if the grandsons ever failed to visit the grave of their father at least once every year . . . more

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TRUST EXPENSES HIGH BUT NOT EXCESSIVE, COURT FINDS
Trustees get more than charitable beneficiaries.

SIMILAR NAMES, BUT ONLY ONE CHARITY GETS BEQUEST
Appeals court finds no ambiguity in trust language.

REFORMATION SAVES TESTAMENTARY FOUNDATION
Change allows more funds to be used for scholarships.

IF PAYING INCOME TAX ISN'T ENOUGH, DONORS CAN GIVE MORE
Contributions to pay down the national debt are considered charitable gifts.

April 2013 Archive
• Best Assets for Funding Testamentary CRTs
• Challenges of Investing Smaller CRTs     
• Guidelines on Gifts of Appreciated Property
• Charitable Planning and the AMT

March 2013 Archive
• Helping Old and Young with an IRA
• Charitable Bequest Planning for Cautious Spouses     
• In Terrorem Clauses in Charitable Remainder Trusts
• Charitable Formula Clauses May Need Revising

February 2013 Archive
• Qualified Charitable Distributions from IRAs More Appealing
• American Taxpayer Relief Act Enhances Certain Gifts     
• “Pease” Limitation Should Affect Few Charitable Donors 

January 2013 Archive
• Bull Market of 2012 Encourages Charitable Gifts of Securities
• Gift Planning for Clients Who Don’t Itemize     
• Fun Facts and Figures on Charitable Trusts 
• Gifts of Business Interests Prior to Sale  

December 2012 Archive
• How Will the New 3.8% Medicare Surtax Affect Charitable Remainder Trusts?
• Include Charitable Giving Authority in Powers of Attorney     
• Forgoing Vacation Days Can Benefit Hurricane Victims 
• Can Charitable Gifts Aid Specific Individuals? 

November 2012 Archive
• Gift Annuities as a Hedge against Higher Capital Gains Tax Rates
• Leverage Gift Tax Exemptions with Charitable Gift Annuities     
• Time-Release Estate Distributions 
• Annual Giving through Charitable Lead Annuity Trusts 

Copyright © 2008 by R&R Newkirk. All rights reserved.

The information contained on this website is written to provide accurate and authoritative information in regard to the subject matters covered. It is published by R&R Newkirk Company with the understanding that in this publication the authors are not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. (From a Declaration of Principles jointly adopted by a committee of the American Bar Association and a committee of publishers and associations. Circular 230 Notice: Any U.S. federal tax advice contained in this publication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

 
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