Charitable Planning With Guest Stephanie Hood: Navigating Complex Rules and Traps for the Unwary
Once Removed Episode 11: Spousal Lifetime Access Trusts, or SLATs
The Line Between Gift Giving and Bribery
Hedge Fund Guy and the Terrible, Horrible, No Good Very Bad Statue
The Federal Gift Rules Assistant: What You Need to Know and Why
NGE On Demand: GRAT Trusts with Eric Mann
To Give or Not to Give: Considerations for Year-End Gifting
Lifting the Fog Over Lobbying Compliance - updated with impact of COVID-19 on NYS lobbying community
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
For many charitable institutions, accepting gifts subject to certain donor-imposed restrictions is in the normal course of business. While these restricted funds are quite common, their usefulness can occasionally become...more
Charities should address several issues when considering whether to accept donations of digital assets, defined to include cryptocurrency, stablecoins, and non-fungible tokens (NFTs)....more
Donors with ownership interests in privately held companies (i.e., limited liability companies, corporations, partnerships) have the ability to utilize the interest to make a charitable gift. This strategy becomes...more
A recent Minnesota Court of Appeals decision affirmed that funds like endowment funds, held by charitable organizations, will generally be considered gifts and not contracts. Case Background - In 2004 and 2008, Mr....more