OBBBA impact on charitable donation strategies

Financial advisors and tax professionals may soon be getting questions from wealthy clients about whether they…

Splitting a Foundation Into Two Charitable Trusts

In Private Letter Ruling 202535005 (Aug. 29, 2025), the Internal Revenue Service ruled that two charitable…

Advisors Are Underestimating Charitable Giving

Financial advisors have traditionally been in the business of accumulating money; one need look no further…

Private Foundation Tax Could Change Charitable Giving

As Republicans debate the latest tax package ahead of the Senate’s July 4 deadline, one provision…

Qualified charitable distribution popularity surges

Qualified charitable distributions (QCDs) are a largely unknown tool among retirees. But now, as a convergence…

Tax Court Upholds Charitable Deduction Despite Unqualified Appraisal

A taxpayer who claims an income tax deduction for a charitable contribution of tangible personal property…

How to Master Charitable Giving of Non-Cash Assets

A widely circulated report among fundraising professionals found that the number of charitable donors has declined…