Type III supporting organizations should take steps to comply with new regulations and funders should review due diligence procedures for grants made to these organizations.
On December 21, 2012, the Internal Revenue...more
The new Fiscal Cliff legislation, H.R.8, the “American Taxpayer Relief Act” (“ATRA”) extends the Direct Charitable IRA Transfer treatment through December 31, 2013. This means that Donors age 70½ or older can ask their IRA...more
I. NON-CHARITABLE TRANSFERS DURING LIFE
Art is particularly well-suited for charitable transfers if the circumstances fit, but not all collectors or artists want to leave their art to a charitable organization. In...more