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Charitable Trusts

Law School Toolbox

Bar Exam Toolbox Podcast Episode 340: Listen and Learn -- Trust Formation and Administration

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Welcome back to the Bar Exam Toolbox podcast! This episode of our "Listen and Learn" series explains the fundamentals of trust formation and administration, covering the requirements for creating both private and charitable...more

Hinckley Allen

Doing Good and Doing It Well: An Overview of Options for Charitable Giving

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Charitable planning during your lifetime is an opportunity to use your assets for good and see the impact. While you may give as much as you wish to any cause or charity you choose, it is wise to consult with your...more

Tarter Krinsky & Drogin LLP

Joining a Multi-Strategy Hedge Fund? Don't Overlook the Immediate Estate Planning Opportunity

Landing a portfolio manager role at a top multi-strategy hedge fund can be a career-defining moment. It can also catapult your personal net worth into the stratosphere overnight. Rapid wealth creation comes with a new...more

Davis Wright Tremaine LLP

Charitable Giving Under the OBBBA: Why 2025 Is a Critical Planning Year

The One Big Beautiful Bill Act ("OBBBA") brings major changes to federal charitable deduction rules beginning January 1, 2026. These changes reduce the tax value of charitable giving for many high-income individuals and...more

Buckingham, Doolittle & Burroughs, LLC

Why Every Business Owner Needs a Comprehensive Estate Plan

For both new and seasoned business owners, establishing a comprehensive estate plan is not just prudent—it’s essential. A well-structured estate plan ensures the continuity of your business, minimizes legal complications,...more

Conyers

A Practical Guide to Cayman Islands STAR Trusts for Clients in the Middle East

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A STAR trust is a form of trust exclusive to the Cayman Islands and one that has a wide variety of practical applications. Its unique features provide clients with structuring options often not possible with ordinary trusts,...more

Conyers

A Guide to Cayman Foundation Companies in the Middle East

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Cayman Foundation Companies are innovative structures that combine the features of a company with those of a trust. Since their introduction in 2017, they have become increasingly popular and are now firmly established as a...more

Whiteford

Client Alert: No CFC! No Federal Funding! How Do We Raise Funds Now? – Avoiding Legal Pitfalls When Beginning New Fundraising...

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Nonprofits are experiencing funding challenges and scrambling to fund their missions. While termination of nonprofits’ federal funding has garnered a lot of attention recently, yet another funding challenge arose this week....more

Warner Norcross + Judd

Protecting Against the Pendulum: Preserving Donor Intent Over Time in Charitable Giving

The name of this blog is Legacy Matters. And, in our experience, legacy does in fact matter to the clients of Warner Norcross + Judd’s Private Client and Family Office Group when it comes to charitable giving designed to...more

Charles E. Rounds, Jr. - Suffolk University...

Fiduciary Litigators Beware: the Overlapping Coverage of the Uniform Trust Code and the Uniform Prudent Management of...

Some administered charitable gifts may qualify as “charitable trusts” under the Uniform Trust Code (UTC) and as “institutional funds” under the Uniform Prudent Management of Institutional Funds Act (UPMIFA). An “institutional...more

Fleurinord Law PLLC

What Gene Hackman’s Estate Teaches Us About Simultaneous Death, Survivorship Clauses, and Charitable Planning

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A Hollywood Legend’s Final Act: A Lesson in Estate Planning - The world recently bid farewell to legendary actor Gene Hackman, who passed away on February 18, 2025, at the age of 95. Just six days earlier, his wife, Betsy...more

Farella Braun + Martel LLP

Charitable Split Interest Trust Planning with Dale Schroeder and Anneke Niemira, Part Two

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and in today's episode, I welcome back Dale Schroeder and Anneke Niemira from NewEdge Wealth to talk about charitable remainder trusts. Last...more

Farella Braun + Martel LLP

Charitable Split-Interest Trust Planning With Dale Schroeder and Anneke Niemira - Part One

Welcome to EO Radio Show – Your Nonprofit Legal Resource. In today's episode, Cynthia Rowland's guests are Dale Schroeder and Anneke Niemira at NewEdge Wealth, and our topic is charitable split-interest trusts. These come in...more

Kohrman Jackson & Krantz LLP

What Gene Hackman’s Estate Reveals About Proper Estate Planning

The recent death of legendary actor, Gene Hackman, age 95, and his wife Betsy Arakawa, age 65, has brought attention to the complexities surrounding their estate and illustrates the need for proper estate planning. At his...more

Winstead PC

Court Affirmed Holding That Plaintiffs Did Not Have Standing To Sue Regarding A Charitable Trust

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In Dao v. Trinh, a group of five individuals who contributed money for membership in a religious community sued the person who they alleged misapplied their money for the benefit of a different religious community. No....more

Royer Cooper Cohen Braunfeld LLC

To “B” or Not to “B” a Benefit Corporation *

As counsel for many socially-conscious businesses, perhaps the most frequent early-stage question we field from entrepreneurs is whether they should organize their business as a traditional business entity (such as a...more

Charles E. Rounds, Jr. - Suffolk University...

The trustee has brought a reformation action to reorder the equitable property rights of the trust’s beneficiaries: Spotting the...

Section 415 of the Uniform Trust Code provides that even in the absence of ambiguity the court may reform the terms of a trust to conform the terms to the settlor’s intention if it is proved by clear and convincing evidence...more

Ward and Smith, P.A.

Death and Taxes…and Planning Opportunities

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Financial markets, political moods, and the world-at-large can take us on a roller coaster ride of ups and downs.  But savvy investors (and their estate planning counsel) know that – in the end – neither the bears nor bulls...more

Farella Braun + Martel LLP

Nonprofit Quick Tip: State Filings in Kentucky and Tennessee

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 78 is the 11th in a series of "Quick Tip" episodes focusing on the details of state registration of nonprofit corporations. In this episode, Cynthia Rowland...more

Cozen O'Connor

Broad Street Brief: Mayor Parker Unveils Public Safety Plan

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Mayor Cherelle Parker marked her 100th day in office by unveiling her administration’s highly anticipated comprehensive plan to enhance public safety citywide, which includes measures to increase police presence across the...more

Warner Norcross + Judd

Trusts 101, Part 3 – Trust Acronyms Explained

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Trusts serve a variety of tax, asset protection and estate planning purposes for families, and over the years different types of trusts have evolved to best serve families’ planning needs and objectives. Each type of trust...more

Charles E. Rounds, Jr. - Suffolk University...

The Case For Making Substantial Unrestricted Gifts To A Charitable Corporation Indirectly Via Assignment To An Independent...

When considering how to make a substantial gift to a charitable corporation, one should not rule out making it indirectly via assignment to an independent trustee. First, an independent trusteeship facilitates proper asset...more

Charles E. Rounds, Jr. - Suffolk University...

When the guardian ad litem “representing” the yet-to-come-into-existence beneficiaries of a trust is nonfeasant or malfeasant

Does a court-appointed GAL in a trust matter owe fiduciary duties to the parties to the trust relationship who have yet to come into existence, e.g., the settlor’s future great grandchildren (hereinafter the “non-existent...more

Dickinson Wright

Nonprofit Organizations and the Corporate Transparency Act

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Effective as of January 1, 2024, the Corporate Transparency Act (“CTA”) requires most corporations, limited liability companies, and other registered entities to report Beneficial Ownership Information (“BOI”) to the U.S....more

Clark Hill PLC

The Corporate Transparency Act's Impact On Charities and Tax-Exempt Entities

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The Corporate Transparency Act (the “CTA”) became effective on Jan. 1. The CTA’s goal is to reduce money laundering and other financial crimes by requiring the reporting of ownership and control information of businesses...more

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