Browse Charitable trusts topic

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Articles 1-33 out of 33 article(s) Title Author Type Date Words Estate planning during turbulent times. Pratt, David; Jacobowitz, Robert; Goldberger, Scott L. Dec 1, 2008 4453 Planned giving: charitable lead trusts. Midkiff, Arlene Jul 1, 2008 726 New split-interest return form. Batson, Ted May 1, 2008 523 Split-interest prohibition upheld. Bonner, Paul Apr 1, 2008 555 Charitable Lead Annuity Trusts - How A Charitable Lead Annuity Trust Can Be Used Advantageously In One's Estate Plan. Jul 25, 2007 1044 Employer benevolent fund administration. Sweeney, James P. Aug 1, 2003 1286 Employer benevolent funds: helping needy workers after a disaster. Laffie, Lesli S. Aug 1, 2003 497 IRS targets excess-benefit transactions. Packard, Pamela May 1, 2003 678 Shortcomings in U.S. federal tax regulatory regime of private foundations: insights for Australia. Crimm, Nina J. May 1, 2002 24214 Private foundations: achieving maximum use of excess qualifying distributions. Lerman, Jerry L. Apr 1, 2002 875 Noncompetition payments are taxable to donor of CRUT. Lerman, Jerry L. Apr 1, 2001 888 TBOR2 public disclosure requirements triggered. Hall, Hank Jul 1, 1999 1167 Sanctioning public charities for improper dealings. Fiore, Nicholas Mar 1, 1999 508 Significant recent developments in estate planning. Zysik, Jeffrey C. Dec 1, 1996 9189 Recent letter ruling must be considered before bequeathing retirement account to private foundation. Mulcahy, Timothy W. Oct 1, 1996 1288 Charitable contributions. Lynch, Michael Nov 1, 1995 592 Noninterest-bearing loan to exempt foundation may be characterized as "property held for investment." Leibowitz, Sidney W. Oct 1, 1995 487 Private foundations: down but not out. Robbins, Andrew J. May 1, 1995 737 Tax advantages of charitable foundation as IRA beneficiary. Nadel, Eugene Brief Article Feb 1, 1995 365 Sanctions on charities for self-dealing and certain other activities. Buehler, Janet Brief Article Apr 1, 1994 388 Charitable lead trust can't deduct prepaid amounts. Brief Article Jan 1, 1994 384 Tax benefits of donating inventory - some donations may also qualify for enhanced deduction. Midler, Robert A. Jan 1, 1993 584 Exempt organizations and luxury taxes. Danowitz, Steven M. Brief Article Jan 1, 1993 204 Estimated tax payments for private foundations. Ceko, Daniel D. Brief Article Nov 1, 1992 279 Avoiding unrelated business income on payments from a controlled entity. Brock, Elizabeth A. Nov 1, 1992 4344 Form 990-PF instructions adversely affect some grant-making foundations. Dingfelder, Karen Jul 1, 1992 762 Gift it or lose it. Reichardt, Carl Jul 1, 1992 1751 Allocating charitable contributions in computing FTC. Fox, Stephen C. Brief Article May 1, 1992 418 Charities taxed on fees from sport event sponsors. DeLanoy, Charles J. Brief Article May 1, 1992 426 Community foundations offer many useful tax advantages. Bank, Malvin E. Mar 1, 1992 1169 Distributions from split-interest trust are not included in distributable amount; Regs. Sec. 53.4942(a)-2(b)(2) is invalid. Fiore, Nicholas J. Feb 1, 1992 1170 Sweet charity. Fiore, Nicholas J. Oct 1, 1990 704 Notice 89-91: allocation of charitable contributions under Section 864(e). Nov 1, 1989 1190