William Culbertson

William Culbertson


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Latest Publications


The Donor Advised Fund Alternative to a Family Foundation

There are several gifting vehicles that provide donors and their families with the opportunity to participate in their philanthropy on an ongoing basis. Frequently, families will consider creating and funding a private family...more

9/1/2016 - Charitable Deductions Charitable Donations Donor-Advised Funds (DAFs) Internal Revenue Code (IRC)

Donors and Charities Benefit Under New Tax Legislation

While most provisions of the Internal Revenue Code (“Code”) do not automatically expire, there are dozens that do. Included among the expiring provisions have been several intended to enhance charitable giving. Each has been...more

12/31/2015 - Charitable Donations Conservation Easements Internal Revenue Code (IRC) IRA Rollovers Protecting Americans from Tax Hikes (PATH) Act S-Corporation

IRS Attempts to Simplify the Application Process for Certain 501(c)(3) Organizations, but is “EZ” Better?

On July 1, 2014, the Internal Revenue Service (“IRS”) released Form 1023-EZ, Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code (“Code”)....more

11/3/2014 - 501(c)(3) IRS Non-Profits

Will Camp Tax Plan Impact Charitable Giving and Tax-exempt Organizations?

In late February 2014, House Ways and Means Committee Chairman Dave Camp (R-MI) released a nearly 1,000 page discussion draft addressing tax reform. Chairman Camp’s proposal includes changes to numerous sections of the...more

3/27/2014 - Charitable Donations Exempt Organizations Non-Profits Tax Reform

Best Practices for Charitable Organizations: New York Overhauls Nonprofit Corporation Law

New York Governor Andrew Cuomo recently signed into law the Non-profit Revitalization Act of 2013. The provisions of the Act are generally effective on July 1, 2014. The Act will require nonprofit corporations governed...more

1/2/2014 - Audits Charitable Organizations Conflicts of Interest Non-Profits Whistleblowers

IRS Releases Community Health Needs Assessment and Other Guidance for Charitable Hospitals

On April 3, the U.S. Treasury Department released proposed regulations that provide guidance on the community health needs assessment (CHNA) requirements for charitable hospitals under § 501(r)(3) of the Internal Revenue...more

4/25/2013 - Affordable Care Act CHNA Healthcare Hospitals IRS

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