The allowable income-tax deduction for a gift to a qualifying charitable organization depends on a number of different factors, as […]
Maximize your foundation’s tax savings and minimize its exposure on the 990-PF.
If you are charitably minded, but would like more control over your charitable contributions and want your charitable impact to extend past your death, setting up a private foundation can be an important part of your estate planning.
There are circumstances in which donations of real estate to a private foundation make sense, both for the foundation and the donor, as outlined in this article.
This guide will help wealth and legal advisors identify those scenarios where a private foundation may be the right solution for their clients’ planning needs. It looks at investment planning, tax and estate planning, and charitable planning. These scenarios are covered at a high level and are not intended as investment, tax, or legal advice.
A guide by Foundation Source with step-by-step instructions and formulas for calculating a private foundation’s annual 5% distribution requirement.
Conduit elections allow foundations to get a fair-market-value deduction for contributions of appreciated, long-term capital assets.
With careful planning, a private foundation can reduce its excise tax rate from 2% to 1% in select years.
Learn about several strategies private foundations can employ to reduce their tax liability and preserve the value of their endowments.
This article provides details on the elimination of a special provision colloquially known as the “tipping rules.”