Florida lawyers Jason E. Havens and Thomas O. Wells discuss how attorneys can advise religious organizations regarding their tax-exempt (charitable) status, unrelated business income tax (UBIT) issues, and reporting and record-keeping requirements. The authors also provide an overview of charitable gift planning techniques to benefit religious organizations, including outright gifts, charitable remainder trusts (CRTs), charitable lead trusts (CLTs), charitable gift annuities (CGAs), and pooled income funds (PIFs), all from the charity's fundraising and the donor's perspectives. With religious organizations typically receiving more than one-third of all charitable gifts in the United States, this article serves as an important introduction to the nonprofit/exempt organization and charitable planning issues that these organizations face.
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