Charitable Trust Planning Resources

CRT Planning and Books

CONTACT US FOR A FREE PRELIMINARY CASE STUDY FOR YOUR OWN CRT SCENARIO or try your own at Donor Direct. Please note -- there's much more to estate and charitable planning than simply running calculations, but it does give you a chance to see how the calculations affect some of the design considerations. Which tools work best in which planning scenarios? Check with our office for possible solutions.

The CRT offers clients an excellent and creative opportunity to control their social capital.

Do you have a classic case and need a hypothetical computerized evaluation? Send us data on your asset and income projections, and we'll provide a preliminary keep asset vs. sell asset vs. tax saving CRT scenario for your own CRT or CLT.

CRT Planning and Books

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• JHAM Radio Considerations in the Design and Administration of Charitable Trusts MP3 File Part I - (January 8, 2008) and MP3 File Part II - (January 15, 2008) with Vaughn W. Henry
• Vaughn Henry, of Henry and Associates, and Randy Zipse, VP and Senior Counsel, John Hancock Advanced Markets Group discuss some of the challenging issues associated with Charitable Planning as the discussion revolves around the problems of existing contracts and policies lapsing, to the threat of Investor Owned Life Insurance. Randy and Vaughn also examine what to consider when using life insurance as part of the charitable plan and the not so common idea of using life insurance as a risk management tool. 42 MB MP3 file - Charitable Planning June 24, 2008
• Updates on the latest estate tax legislation from Henry & Associates
• National Committee on Planned Giving, NCPG, 233 McCrea Street, Suite 400, Indianapolis, IN 46225. Tel: 317-269-6274. Fax: 317-269-6276 NCPG EMail
• American Council on Gift Annuities
• Study Fundraising a hub for student resources on all things fundraising
• Association of Fundraising Professionals AFP, 1101 King Street, Suite 700, Alexandria, VA 21614-2967. Tel: 703-684-0410
• Association for Healthcare Philanthropy 313 Park Avenue, Suite 400 • Falls Church, Virginia 22046 Tel: 703-532-6243 • 703-532-7170 (Fax).
• The Regional Association of Grant makers and resources for professional advisors Donors of the Future Online Knowledge Center Suite 650, 1111 19th Street, NW, Washington, DC 20036 Tel: 202-467-1120 Fax: 202-467-0055.
• Forum for Fundraising provides high quality web-based seminars
• Indiana University - Center for Philanthropy, 550 W. North St. Suite 301, Indianapolis, IN 46202-3162. Tel: 317-274-4200
• Council for Advancement and Support of Education CASE, 1307 New York Avenue NW, Suite 1000, Washington, DC 20005-4701, Tel: (202) 328-5900 or 202-328-2273 and Fax: 202-387-4973
• Renaissance Inc., The Social Capital Company, 6100 W. 96th Street, Suite 100, Indianapolis, Indiana 46278, Tel: 317-843-5400.
• Southestern Michigan's Leave a Legacy Program A good example of community interaction and professional support for other new groups. Also see Pennsylvania and Hampton Roads
• Gift Planning Resources Front Desk - Canadian and Canadian Association of Gift Planners
• Planned Giving Design Center, New TAM out - Resources for Donor and Advisor Support
• Gift Law -- Resources for Professional Advisors and a Midwest Regional GiftLaw Resource from the Salvation Army
• The Nonprofit Manager's Resource Directory, 2nd Edition by Ron Landskroner, Editor, John Wiley & Sons
• Nonprofit Websites: Cutting Through the E-Maze a free downloadable e-book from Todd Baker, 2001 Grizzard, Inc.
• Web site development for nonprofit organizations by Stelter & Co. Des Moines, Iowa. Tel: 866-STELTER.
• Instant Web Pages for Planned Giving Future Focus, Pleasant Hill, CA
• NCPG Planned Giving Discussion Email List Subscription c/o GIFT-PL listserv@iupui.edu or archive and easy subscription management at Gift-Pl, for general fundraising professionals, try fundsvcs use the "join or leave the list" link, and the CASE organization has compiled an excellent electronic forum listing for professionals.

• Subscribe to "Planned Giving" here Join the Planned Giving Email Discussion Group







• American Philanthropy Review -- Newslist and New Web-Forum Subscriptions Charity Channel Gift Plan Women in Philanthropy, Mentors in Planned Giving, Grantwriting, etc. Or send an email message to Listserv@CharityChannel.com, and in the body of the message, type: SUBSCRIBE GIFTPLAN yourFirstname yourLastname (example: SUBSCRIBE GIFTPLAN Jane Smith)
• Fund Raising - FUNDSVCS Mailing List at Duke University Subscribe or To subscribe to fundsvcs follow the "join or leave the list" link
• Henry & Associates - Workshops for Financial Services Firms, Professional Groups, Estate Planning Councils and Gift Planners to Develop the Reluctant or Latent Philanthropists. Develop more proactive boards and planned giving committees to encourage more integrated planning for donors.

Advisors in Philanthropy and their April, 2007 Conference Philanthropy in Chicago. **The discussion group is an forum for Planner to share legislation, planning ideas, product placement, and professional interaction with the charitable community.

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• Charitable Giving Tax Service, R&R Newkirk, 213 W Institute Place, Suite 509, Chicago, IL 60610. Tel: 800-342-2375.
• Charitable Gift Planning News by Moerschbaecher, McCoy & Simmons, P.O. Box 214373, Dallas, TX 75221. Tel: 214-978-3325 or LMNOP Tel: 415-485-3744.
• The Planned Gifts Counselor by Practical Publishing, LLC, 1602 W. 1050 N., Provo, UT 84604-3062, Planned Gifts Counselor includes in-depth interviews with front-line planned giving officers in which they talk frankly about what works and what doesn't.
• Planned Giving Today, G. Roger Schoenhals editor/publisher, 100 2ND AVE S, STE 180 Edmonds, WA 98020. Tel: 425-744-3837 (PG-4EVER) 800-525-5748 (KALL-PGT).
• Taxwise Giving by Conrad Teitell, 13 Arcadia Rd, Old Greenwich, CT 06870. Tel: 203-637-4553.
• The Tidd Letter by Johnathan Tidd, 9 Beaver Brook Rd, West Simsbury, CT 06092. Tel: 203-651-8937.
• Leimberg Information Services, Newsletters on Estate Planning, Financial Planning, Employee Benefits.
• The Estate Planner, American Institute for Cancer Research, Washington D.C. 20069. Tel: 800-843-8114.
• Special Report: Planned Giving Philanthropy Journal (A J Fletcher Foundation)
• Philanthropy Journal Online
• The Journal of Gift Planning, a quarterly publication by the NCPG. 233 McCrea Street, Suite 400, Indianapolis, IN 46225. Tel: 317-269-6274.
• Advancing Philanthropy, The Quarterly Journal of the National Society of Fund Raising Execuctives. 1101 King Street, Suite 700, Alexandria, VA 21614. Tel: 703-684-0410.
• Trusts & Estates, P O Box 41369, Nashville, TN 37204-9965. Fax: 615-377-0525.
• CCH Financial and Estate Planning - Ideas & Trends, 4025 W. Peterson Ave., Chicago, IL 60646. Tel: 800-835-5224.
• AccountingWeb a resource for accounting professionals. Articles, seminars and news updates.
• The Philanthropy Monthly, NonProfit Report Inc., P.O. Box 989, New Milford, CT 06776. Tel: 860-354-7132.
• Non-Profit Tax Policy Resources and IRS CPE Text
• State Individual Income Tax Rates and State Tax Rates
• State Tax Trends for Nonprofits, National Council of Nonprofit Associations, 1001 Connecticut Avenue, NW, Suite 900, Washington, DC 20036.
• JMP Charitable Management Services Charitable Remainder Trusts, Reference Edition and Newsletter. J. Michael Pusey, 606 N. Larchmont Bl., Suite 210, Los Angeles, CA 90004.
• CRT Pro 800-422-3316. Trust administrator
• Renaissance the Social Capital Company, a Trust Administrator 800-843-0050
• Planned Giving Concepts a Trust Administrator 314-849-0741
• Charitable Trust Administration Company 800-562-2045
• Yellowstone Trust Administration Services
• Life Fund Services Trust administrators
• WSJ - Harris Poll on Charity - December, 2006.
• Giving USA 2007 $295.02 billion given to charity annually.
• Giving USA Update, "Annual Survey of State Laws Regulating Charitable Solicitations", American Association of Fund-Raising Counsel, Trust for Philanthropy. Tel: 888-544-8464.
• Young - Preston Associates Planned giving newsletters on disk. PO Box 280, Cloverdale, VA 24077 Tel: (800) 344-5701.
• The Directory of Associations is a comprehensive source of information on associations and professional societies including business and trade associations, 501c non-profit, and other charity and community organizations.
• State Registration Requirements
• Multi-State Filings for Charities
• NASCO National Association of State Charity Officials. A state by state contact list of all agencies that have oversight of charitable solicitations. Links to their Web sites are provided for additional information and forms.
• Unified Registration Statement (URS) consolidates the information and data requirements of all states that require registration of nonprofit organizations performing charitable solicitations within their jurisdictions. The effort is organized by the National Association of State Charities Officials and the National Association of Attorneys General.
• Fund-Raising Regulation: A State-by-State Handbook of Registration Forms, Requirements, and Procedures by Seth Perlman and Betsy Hills Bush, John Wiley and Sons Publ., New York, NY.
• Florida Charity Registration Solicitiation of Contributions. Illinois Charitable Registration and Reporting
• The Complete Guide to Fund-Raising Management by Stanley Weinstein, 1999, John Wiley and Sons Publ., New York, NY.
• Charity Lobbying in the Public Interest Lobbying and the Law, Resources and Strategies
• Nonprofit Issues and Public Support Tests P O Box 482, Dresher, PA 19025-0482. Tel: 888-NP-ISSUE.
• Worth On-Line Magazine Giving Section

• Broken Trust Princess Bernice Pauahi Bishop, the last direct descendant of the Hawaiian monarch Kamehameha the Great, placed the bulk of her estate in charitable trust to establish and maintain “two schools, one for boys and one for girls, to be known as, and called the Kamehameha Schools.
• CRT Document Drafting Manual, Steven R. Bone JD CLU, Renaissance Inc., 6100 W. 96th Street, Suite 100, Indianapolis, Indiana 46278. Tel: 317-843-5400.
• Charitable Trusts, George B. Jewell © 2003, Aspen Publishers, New York, NY 10036. Tel: 800-638-8437
• Charitable Giving and Solicitations by Stewart, Schumacher & Martin, c/o Warren, Gorman, & Lamont, 31 St. James Avenue, Boston, MA 02116-4112. Tel: 800-950-1210.
• The Tools & Techniques of Charitable Giving, First Edition, Published November, 2001 - 396 pages. Leimberg, Allen, Hays, MacNab, Shumaker, Yang, Zipse
• What is a CLAT - Forbes by Ashlea Ebling, With interest rates low, an old trust turns new tricks.
• Planning and Documenting Charitable Gifts By Alan F. Rothschild Jr.
• Regulating Insurance Planning with Charities
  Charitable Split Dollar Court Case Aggressive Planning Fails Court Challenge. WSJ on CHOLI Charity Owned/Financed Life Insurance or Investor Owned Life Insurance. Also Stranger-Owned Life Insurance ("SOLI"): Killing the Goose That Lays Golden Eggs! or another by Steve Leimberg and NAIFA on Investor Owned Life or National Conference of Insurance Legislators and Writer Seeks to Derail Promotion of Charity-Owned Life Insurance and NAIC Hearing - CHOLI IOLI IILI Leimberg Comments
  and Why Insurable Interest is Important or Insurance Fraud. Louisiana Department of Insurance Rejects IOLI Concept Bulletin 06-05 or CHOLI Charitable Life Insurance
• Life Insurance as a Charitable Planning Tool: Part I Stephan Leimberg
• Estate Planning Strategies: The Top Ten List Evelyn Capassakis, PriceWaterhouseCoopers LLP, New York, NY
• Combining Estate Planning with Asset Allocation Fidelity Gift Fund Article
• Charitable Gifts, 2nd Ed. by James W. Colliton, c/o Warren, Gorman, & Lamont, 31 St. James Avenue, Boston, MA 02116-4112. Tel: 800-950-1210.
• Planned Giving Design Center Trust Forms Sample CRT documents from the law offices of Kallina & Ackerman. and PGDC - Life Estate Agreements
• Privately-Held Business Interests Charitable Business Planning and Entities
• Federal and State Taxation of Exempt Organizations by Hill and Kirschten, c/o Warren, Gorman, & Lamont, 31 St. James Avenue, Boston, MA 02116-4112. Tel: 800-950-1210.
• Warren Gorham & Lamont/RIA Estate Planning Tel: 800-950-1216.
• Beyond Death & Taxes, Gregory J. Englund, Estate Planning Press, P O Box 97, Boston, MA 02101, Tel: 617-451-5057.
• Vendors and providers of programs Debra Ashton .. Frank Minton .. Larry Stelter .. Robert Sharpe .. Ellen Estes .. R & R Newkirk .. Vaughn W Henry
• Trapped with Land in a Corporation? a PowerPoint Lecture Series by Ron Feinman JD, One World Legacy and Estate Planning, Lynchburg, VA 24504-1519
• Charitable Planning with Timber & Timberland By Nancy J. Brucker, J.D.
• A Hidden Trap for Generous Corporations 337 Regulations affecting corporate gifts of assets.
• Is the IRS Turning Gift Planning on Its Head? IRC Section Gift Tax 2511 Problems in 2010
• Notice 2006-96 Guidance Regarding Appraisal Requirements for Noncash Charitable Contributions
  Recent PPA 2006 Tax Law Changes May Affect People Giving to Charity
  Exempt Organization Provisions of PPA 2006
  TECHNICAL EXPLANATION OF H.R. 4, THE “PENSION PROTECTION ACT OF 2006”
  The Joint Committee on Taxation has released a brief description of the present law governing section 501(c)(3) organizations, a summary description of the section 501(c)(3) organization-related provisions of the Pension Protection Act of 2006 and related proposed legislative proposals for a House Ways and Means Oversight Subcommittee hearing conducted on July 24.
  Detailed Summary of Charitable Provisions by the Committee on Ways and Means
Charities to Congress - We want more IRAs Forbes 3/21/2007 article.
• The Pension Protection Act of 2006 has many charity provisions
  PPA 2006 and IRA Gifts
  New EO Guidelines for Donors after PPA 2006, signed August 17, 2006
  Tax Guide for Churches and Religious Organizations Post PPA Rules
  Major Exempt Organization Provisions of the Pension Protection Act of 2006 Barnaby Zall and Mark Weinberg summarize.
  Charitable Giving from Your IRA
  Two-year 'window' for IRA charitable gifts created by the Pension Protection Act of 2006
  What Estate Planners Should Know About the IRA Charitable Rollover
  Charitable Provisions of the Pension Protection Act of 2006 signed into law August 24, 2006
  Pension Protection Act of 2006: A Guide to Charitable IRA Rollovers
  Resources - Robert Sharpe IRA Rollover Memo - Robert Sharpe
  Legislative changes in PPA 2006 from Renaissance
  Pension Act and Charitable IRA
  PPA 2006 - Donor Advised Fund Crackdowns Donor Advised Funds: New Provisions in Pension Protection Act of 2006 Conservation Easements Primer
  Conservation Easement & Appraiser Penalty Provisions in PPA 2006 PPA 2006 Keebler ABA New Appraisal Requirements for PPA 2006
  To help taxpayers comply with the new rules, the Treasury Department and the Internal Revenue Service recently issued Notice 2006-96, published in Internal Revenue Bulletin 2006-46, dated November 13, 2006
  
  
• Senate Finance Committee Testimony Charity Oversight and Reform: Keeping Bad Things from Happening to Good Charities
• High-Net Worth Philanthropy Study and Most Affluent Americans Earn Their Wealth, Feel More Secure During Economic Downturns, PNC Survey Reveals
• Conservation Easements
  Conservation Easements PRESERVING FAMILY LANDS by Stephen J. Small, Esq., CONSERVATION EASEMENTS: A FLEXIBLE TOOL FOR LAND PRESERVATION, 3 Envtl. Law. 319 (1997) by John L. Hollingshead; A PRACTITIONER'S GUIDE TO DRAFTING CONSERVATION EASEMENTS AND THE TAX IMPLICATIONS, 4 Great Plains Nat. Resources J. 143 (2000) by Maureen Rudolph & Adrian Gosch; CONSERVATION EASEMENTS BENEFIT BOTH THE TAXPAYER AND THE ENVIRONMENT, 28 J. Real Est. Tax'n 49 (2000) by Craig L. Byrne & Lance S. Hall; BEFORE-AND-AFTER VALUATION OF CONSERVATION EASEMENTS, 27 J. Real Est. Tax'n 184 (2000) by Christopher J. Kayser; TAX INCENTIVES AND LAND PROTECTION TECHNIQUES, ALI-ABA Course of Study on Historic Preservation Law (October 15-16, 2001) by Stephen J. Small; PRESERVATION EASEMENTS: AN APPRAISER'S PRIMER ON TAX RULES AND VALUATION ISSUES, ALI-ABA Course of Study on Historic Preservation Law (October 15-16, 2001) by Richard J. Roddewig.
• Star Ledger on Fraudulent Violin Valuations and Violin Frauds?
• McGuire Woods - A Guide to Charitable Giving
• Katrina Relief Act and RIA Tax Relief for Victims of Hurricane Katrina
• Philanthropy 400 in 2004, gifts to the largest 400 charities rebounded according to a Chronicle of Philanthropy article
• What Factors Determine Why an Individual will Add or Remove a Charitable Bequest from Their Estate Plans?
• How Do Individuals Identify with the Organizations They Want to Support?
• One Gift - Three Numbers (CASE, FASB and NCPG all require different assumptions to count charitable gifts) By: Derek R. Bryan, J.D., CPA, 09/30/05
• Developing a Code of Ethics for your organization
• Sudden Wealth Syndrome Money, Meaning & Choices Institute, Kentfield, CA.
• Raising Rich Kids! Growing Up Wealthy...And Human - basic advice about children and money
• Philegatia: Living a Vision, Leaving a Legacy. by Glenn Young-Preston. PO Box 280, Cloverdale, VA 24077 Tel: 800-344-5701.
• When It Comes to Philanthropy, Is Your Client a Dynast?
• Pinpointing Affluence: Increasing Your Share of Major Donor Dollars by Judith Nichols, c/o The Compleat Professional's Library, P O Box 338, Medfield, MA 02052-0338. Tel: 508-359-0019.
• Pinpointing Affluence in the 21st Century by Judith Nichols, Precept Press
• Estate Tax Repeal: Historical Data Indicate Philanthropy May Suffer
• The Fuzzy Future of the Federal Estate Tax Ronald D. Aucutt, Esq.
• Trusts & Estate magazine report on "Charitable Giving and the Great American Wealth Transfer" with an analysis of tax law changes by Robert F. Sharpe, Jr
• Katrina Tax Relief Act - Gifts of Retirement Plan Assets were an Option Until 12/31/2005 Technical Explanation from the JCT
• Clients Should Plan to Donate Retirement Assets Fidelity Gift Fund - IRA inheritors may lose a lot to taxes
• Retirement Assets and Charitable Gifts : A Guide for Planned Giving Professionals, Financial Planners, and Donors (Wiley Nonprofit Law, Finance and Management Series) 2001, by Christopher R. Hoyt, Bruce R. Hopkins. Wiley & Sons, 605 Third Avenue, New York, NY. Tel: 800-879-4539.
  
• The Coming Boom In Charitable Trusts - Barlow T. Mann and Robert F. Sharpe, Jr.
• Planning and Documenting Charitable Gifts by Alan F. Rothschild Jr.
• Stretch This Using a CRT for Retirement Plan Assets. Christopher Hoyt
• US Treasury - Bonds a summary of planning options
• Advanced NIMCRUT Design by David Wheeler Newman, and Final Regulations (1998) Released by Jonathon D. Ackerman
When a CRUT Will Beat a Stretch IRA by Christopher R. Hoyt
CRT + IRD + Estate Tax = Problem by Christopher R. Hoyt
JCT Releases Technical Explanation of Katrina Emergency Tax Relief Act of 2005 KETRA 2005 and KETRA Planning: IRA Withdrawal or LTCG Stock Sale -- Which is Better? and Indirect IRA Rollovers and KETRA Rollovers and Computations Using the IRD Deduction to Improve Wealth Preservation, The CPA Journal
IRD - The Art of Charitable Planning - Baltimore Giving Project

• Largest charities saw donations rise 13% in 2005
• Fund Raisers Urged to Overhaul Approaches in Wake of Major Societal Changes
• Tax Planning with the New Minimum Distribution Rules RMD and Charitable Planning for Retirement Plan Assets
  The Benefits of Net Unrealized Appreciation On Lump Sum Distributions and NUA audio clip with Roy Adams and Eileen Trost
• A Smart Idea For Giving To Charities And Family Using a Charitable Family Partnership By Roy M. Adams
• Gifts of S Corporation Stock and Charitable Traps by Christopher Hoyt, and Privately Held Business Interests or Encumbered Property and a CRT
• Advisors and Clients in the Brave New World of Philanthropy by Jim Grote.
• When Donors Want Their Gift Back
• More Advisor Resources Advisors Focus on Donor Values and Family, Philanthropy Top Priorities for Ultra-Wealthy and Profiles in Family Giving and Six Steps to a Successful and Stress-Free Family Meeting and Foundation Growth
• Center for Effective Philanthropy Articles and studies on Foundations
• Beyond the Rhetoric: Foundation Strategy and Beyond Compliance: The Trustee Viewpoint on Effective Foundation Governance and Five Reasons to Offer Philanthropic Planning and The Art of Charitable Planning Developed by the Baltimore Giving Project and Q & A Advisor: Donor Motivations, Interests, and Challenges and The Donor Advisor: The Critical Role of the Advisor in Family Philanthropy and Rich Donors Cite Displeasure With Financial Advisors Holly Hall, Chronicle of Philanthropy article, and Many big donors prefer anonymity
• Advisors Selling Charitable Gift Annuities NASD Position on charitable gift annuities. See page 26. Nonprofit organizations don't have the same prohibitions as long as they follow the rules as set out in the Philanthropy Protection Act 1995, the Charitable Gift Annuity Relief Act of 1995, and the Charitable Donation Antitrust Immunity Act of 1997.
• Gift Annuity Survey 2003, American Council on Gift Annuities (ACGA) Gift Annuity RATES Survey
• Texas Acts Against National Foundation of America Selling gift annuities triggers cease and desist orders
• Mortality of Beneficiaries of Charitable Gift Annuities
• Gift Annuities Benefit Many
• Life Insurance as a Charitable Planning Tool: Part I by Stephan R. Leimberg and Albert E. Gibbons and Life Insurance as a Charitable Planning Tool: Part II by Stephan R. Leimberg and Albert E. Gibbons
• Charitable Gifts of Life Insurance and Annuities and Life Insurance Advisors, Articles for Charities on Insurance
• Forbes - What is a CLAT by Ashlea Ebling and Assignment of Vested Remainder in a CLAT or here
• WSJ.com - Some Companies Insure Lives Of Current, Former Directors or WSJ.com - Dying to Donate: Charities Invest in Death Benefits
• Donor Control Issues
• Cautionary planning articles for professional advisors - Ten Charitable Planning Mistakes to Avoid Henry & Hays. Charitable Lead Trusts Randy Zipse. PGDC - The Charitable Lead Nonreversionary Trust, a thorough overview with examples. Charitable Remainder Trusts from You Know Where Ted Batson Jr.
• Reflections on Deductibility of Contribution of Items of Tangible Personal Property to Museums
  Tangible Personal Property
  
• PGDC - Gifts of Tangible Property and Donations of Art to Charitable Organizations
• IRS - The Nature of Self-Dealing (IRC 4941)
• Donor Advised Funds - IRS information for Examination and New Excise Tax Liabilities
• IRS checklist and supporting instructions to be used by agents to document governance issues when examining information returns of exempt entities.
• U.S. Department of the Treasury Antiterrorism Financing Guidelines: Best Practices for U.S.-Based Charities" -- Guidelines Antiterrorism Rules released October 2006.
• Foreign Activities for US Charities and US Treasury - Office of Foreign Assets Control and Guidance on Charitable Best Practices New regulations in a post 9/11 world for charities.
  IRS Revenue Ruling 63-252 on Foreign Charitable Organizations with US Affiliates
• Reports from the 2003 Phillip E. Heckerling Institute on Estate Planning have been posted on the ABA RPPT web site
• Exempt Purposes, "Organizational Test - IRC 501(c)(3)" by Elizabeth Ardoin, an IRS EO CPE Text.
• IRS online training tools, web-based mini-courses to keep your organization’s exempt status intact. consists of five interactive courses: Tax exempt Status; Unrelated Business Income; Employment Issues; Form 990; and Required Disclosures.
• Compliance Guide for Tax-Exempt Organizations (other than 501(c)(3) Public Charities and Private Foundations)
• Compliance Guide for 501(c)(3) Public Charities. Internal Revenue Service Tax Exempt and Government Entities Exempt Organizations Compliance Guide for 501(c)(3) Public Charities Covers: Activities that may jeopardize a charity's exempt status.
• Nominal Gifts IRS standards for what constitutes a "nominal" gift; other searches for laws and regulations. FindLaw and the CFR is at Code of Federal Regulations and the USC is at United States Code and the new Tax Shelter disclosure rules (why charities shouldn't be signing "nondisclosure agreements" on creative planning opportunities)
• Tax Calculators Estate, Income, Gift, etc.
• Death Clock mortality calculations for those people ticking off the seconds.
• Life Expectancy Calculators
• Consumer Price Index Calculator Why inflation is an insidious influence in your financial and estate planning.
• Fiscal Sponsorship: 6 Ways to Do It Right by Gregory Colvin JD, six models of sponsorship that have been approved and accepted by the IRS. He is also the author of Seize the Initiative and The Rules of the Game: An Election Year Legal Guide for Nonprofit Organizations.
• The Complete Guide to Planned Giving New and Revised Third Edition 2004, Debra Ashton, 24 Robertson St., Quincy, MA 02169 Tel: 617-472-9316.
  Jerold Panas says: “I consider this the greatest contribution of any planned giving book in the field. From technical legal matters to the art of the business—it is without parallel the most understandable step-by-step guide to planned giving that has ever been written.” Read the review and Buy now at The Complete Guide to Planned Giving
• Debra Ashton's Incredibly Practical Marketing Tips If you're running a planned giving program, you are probably wasting a lot of time, money and resoures on marketing activities. This article will help focus your efforts on productive strategies that save money and get more gifts.
• Chronicle of Philanthropy - CASE Survey Survey of College Fund Raisers Says That Gender Has Biggest Impact on Salary.
• The Art of Planned Giving: Understanding Donors and the Culture of Giving by Douglas White, John Wiley & Sons, Inc., 605 Third Avenue, New York, NY. Tel: 800-879-4539.
• Deferred Gifts: How to Get Them by George V. King, The Taft Group, 27500 Drake Road, Farmington Hills, MI 48331-3535. Tel: 800-877-TAFT.
• "Fund Raising In the United States: Its Role in America's Philanthropy" by Scott M. Cutlip.
• The majority of wealthy Americans who have wills in place have not attached strings for their heirs, according to the results of a survey./LI>
• A Survey of the New Rich, The Economist, June 16, 2001
• Giving It Away - Planners need more education and tools on charitable gift planning. Financial Planning Interactive
• The Charitable Estate Planning Process (How to Find and Work With the Philanthropic Affluent), by Prince, McBride & File, Lexington House, 98 Dennis Dr., Lexington KY 40503.
• The Charitable Giving Handbook by Prince, Rathbun and Steiner, National Underwriter, 505 Gest St., Cincinnati, OH 45203-1716. Tel: 800-423-2168.
• Private Wealth - Insights into the High Net Worth Market, Russ Alan Prince Institutional Investors Tel: 212-224-3800
  Cultivating the Affluent - How to Segment and Service the High Net Worth Market, Russ Alan Prince and Karen Maru File
  Cultivating the Affluent II - Leveraging the High Net Worth Client and Advisor Relationships, Russ Alan Prince and Karen Maru File
• Delighted and Disgusted Donors, GiftLaw Article by Charles Schultz JD, Crescendo Software.
• Disconnected: The First Nonprofit Survey A Survey of Nonprofit Organizations on Use of Email to Build Community, Michael Gilbert, The Gilbert Center.
• Technology Articles - The Support Center of Washington. Mobile Technology in the Non-Profit World (full PDF report) and An Introduction to Internet Service Providers (ISPs) for the Non-Profit Community
• National Center on Philanthropy and the Law
• NonProfit Risk Management Center
• Roberts Rules of Order - "Question and Answer Forum"
• American Society of Association Executives
• Giving while living creates legacy today Karin Grablin CPA CFP
• "Raising Charitable Children" by Carol Weisman
• Links to Professional Organizations on the Concepts of Responsible Family Wealth and its Influences.
• Hurwit & Associates' Nonprofit Law Resource Library
• High Impact Philanthropy: How Donors, Boards, and Nonprofit Organizations Can Transform Communities. Kay Sprinkel Grace and Alan L. Wendroff, John Wiley & Sons, Inc., 2001
• Is Your Board Ready to Recruit?
• Riding the Horse the Way It’s Going -- A Different Approach to Boards and Fundraising by Hildy Gottlieb, Help 4 NonProfits, 4433 E. Broadway Blvd. Suite 202 Tucson, Arizona 85711
• 4944 Jeoparizing Investments IRS Code for Trusts and Charitable Organizations
• Title 26 - Income Taxes - Code of Federal Regulations
• Final IRS Exempt Organization Executive Compensation Compliance Project.
• PGDC - Proposed Regs on Recognition of Tax-Exempt Status and on Intermediate Sanctions
• User friendly article on new "Excess Benefits" affecting board members and more technical approach to IRS Section 4958 by Lisa Nachmias Davis, Esq., Tyler Cooper & Alcorn, LLP, 205 Church Street, P.O. Box 1936, New Haven, CT 06509-1910
• Income and remainder factors in Publication 1457, Book Aleph, and unitrust factors 1458, Book Beth
• WHERE DO OUR TAX DOLLARS GO?
• Excess benefits affecting charitable boards, a Chronicle of Philanthropy article.
• Excess Benefits Taxes Should Be Imposed on Founder of Charity and Family and Former, Current IRS Officials Discuss Intermediate Sanctions and Rebuttable Presumption Procedure and Intermediate Sanctions Compliance
• The Law of Intermediate Sanctions: A Guide for Nonprofits by Bruce Hopkins, John Wiley & Sons; (January 10, 2003)
• Public Confidence in Charities 2006
• Profiles of Charities in the USA, based on IRS 990 reports
• IRS Statistics of Income Tax Returns for 2000
• Preventing Fraud: How to Safeguard your Organization, By Andrew S. Lang and Tammy Cicciardella and KDV and Fraud and Preventing and Detecting Fraud
• The Numbers Don't Support the Hype Private Annuity Trusts, an evading scam or capital gains avoidance mechanism to compete with the CRT?
• Charitable Installment Bargain Sale This arrangement can be attractive when a charity doesn’t have the current cash flow to purchase the donor's property in one payment or the donor prefers to receive cash flow over a term of years.
• Philanthropy: Moving from Reaction to Pro-Action, Jennifer Ladd, Ed.D., Class Action - Provide workshops regarding making, spending, managing and decision-making around money. 245 Main Street, #207, Northampton, MA 01060 413-585-9709
• Yale University - The Partnership on Nonprofit Ventures
• Charity in America 2006 and another news article Who Gives to Charity see Arthur Brooks' Who Really Cares, 2006
• Family Philanthropy and Community Foundations and Community foundation statistics and Foundation Expenses Tied to Operating Style
• Giving Back, the Silicon Valley Way - Survey 2002 Silicon Valley Community Foundation
• Tax-Saving Opportunities for Charities Owning Subchapter S Stock
• Even celebrities with advisors are voluntary taxpayers. Peter Jennings' Estate as an example of tax-inefficient planning. Private foundations should be effective and go beyond ego driven motivations.
• PGDC - Symbiotic Ways Private Foundations Use Community Foundations and PGDC - Private Foundation Excise Tax Rules
• Supporting Organizations MSU Planned Giving Answers Online
• Everything You Ever Wanted to Know About Type 3 Supporting Organizations
• Supporting Organizations: Creation, Operation, and Use
• Life Cycle of an Exempt Organization and Life Cycle of the Private Foundation IRS Checklists, by-laws and articles
• Starting a Private Foundation Council on Foundations
• Family Foundation Handbook (2011) by Jerry J. McCoy & Kathryn W. Miree
• Planning For Donor Control And Other Strings Attached To Charitable Contributions, Richard L. Fox, Esq.
• Donor Advised Funds Family Giving News
• Family Foundations: Donor Advised Funds and Supporting Organizations as Alternatives to Private Foundations
• A Look At Alternatives To Private Foundations
• SUPPORTING ORGANIZATIONS: A Primer By MacKenzie Canter, III and Index of Articles
• Volunteer Management / Service Leadership Online Resources Tools, Handouts, Studies for Managing Charities' Volunteers
• Designing a Communications Plan to Enhance Your Fund-Raising Campaign and Promoting and Marketing Nonprofit Organizations.
• Nonprofit Compliance Articles, Lisa Nachmias Davis, Esq.
• Nonprofit Governance and Management, edited by Victor Futter and published by the ABA
• All About Boards Materials and Governance Issues
• Governance Matters provides nonprofit leaders with the governance resources needed to strengthen their boards
• Sitemap Establish a Nonprofit Organization the Foundation Center tutorial
  File the certificate of incorporation
  Select individuals to serve on the board of directors
  Develop vision and mission statements
  Establish bylaws and board policies
  Obtain an employer identification number (EIN)
  Open a bank account and establish check signing procedures
  File for federal tax exemption
  Follow state and local nonprofit regulations
  Find office space and obtain office equipment
  Recruit staff and prepare a personnel manual
  Establish a payroll system and procure necessary insurance coverage
  Develop an overall fundraising plan
• Starting a Nonprofit Organization
• Starting a Nonprofit - FAQ's from the Nonprofit Forum and Putnam Barber.
• Resources suggested by Donald A. Griesmann, Esq. of the Community Services Support Center, Inc.
  Nonprofit Incorporating - The Business Plan
  Grant Writing Tools Web Sites
  U.S. Federal Grants Web Sites
  The Best E-Newsletters for Grants and Nonprofit Leaders
  Insurance Questions for Nonprofits
  Nonprofit Organizations - Disclosure of Information: What Must We, What Can We Disclose to the Public, Staff, Board and Clients?
  Opportunities for grants
  Insurance Questions for Nonprofits
  Nonprofit Incorporating - Business Plan
  Nonprofits and Lawyers - Part 1
  Nonprofits and Lawyers - Part 2
  Insurance Guide for Nonprofit Organizations
  
  A sample board agenda or Parlimentarians' Agenda or Planning a Great Meeting
  The official Robert's Rules site and An outline for Robert's Rules and Two-page outline and National Parliamentarian Association Resources, Writing minutes, Counting a quorum and board meeting issues Rules for Board Meetings
  
• What Goes on Behind Foundation Doors, OR, a Day in the Life of a Program Officer By Renata J. Rafferty
• Starting and Managing a Nonprofit Organization - A Legal Guide, Bruce R. Hopkins, John Wiley & Sons, 605 Third Avenue, New York, NY 10158
• Sandy Deja, Author of Prepare Your Own 501(c)(3) Application an ebook for lay people - help with the 1023 application
• Rev. Proc. 2007-52 which sets forth the procedures for issuing determination letters and rulings on exempt status of organizations under sections 501 and 521. These procedures also apply to revocation and modification of determination letters or rulings, and provide guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under section 7428.
• Donor's Forum and Small Foundations The Splendid Legacy: The Guide to Creating Your Family Foundation, ordered by calling 202-293-3424 or Jerry McCoy's book: Family Foundation Handbook, call 800-638-8437. Donor resources for those interested in family foundations
• IdeaEncore, a nonprofit resource center and a community of people who exchange information
• Foundation Source services for private foundations
• Private Foundations: The Essential Elements and Private Foundations and Business Transactions
• The Legislative Labyrinth - A Map for Not-For-Profits, Walter P. Pidgeon, John Wiley & Sons, 605 Third Avenue, New York, NY 10158
• The Law of Tax-Exempt Healthcare Organizations, 2nd Edition, Thomas K. Hyatt and Bruce R. Hopkins, John Wiley & Sons, 605 Third Avenue, New York, NY 10158
• Creating Foundations for American Schools by Dan H. McCormick, David G. Bauer, Daryl E. Ferguson ©2000 Aspen Publishers, Inc. A review 200 Orchard Ridge Drive, Gaithersburg, MD 20878. Tel: 800-638-8437.
• Getting Started in Planned Giving, Understanding Planned Gift Forms, Marketing Planned Gifts, a 3 volume set by Kathryn Miree Associates, Birmingham, AL. Tel: 205-939-0003.
• UNDERSTANDING AND DRAFTING NONPROFIT GIFT ACCEPTANCE POLICIES, Kathryn W. Miree, J.D.
• Professional Advisors' Guide to Planned Giving Aspen Publication, 200 Orchard Ridge Drive, Gaithersburg, MD 20878. Tel: 800-638-8437.
• Planned Giving Essentials: A Step by Step Guide to Success by Richard D. Barrett and Molly E. Ware, Aspen Publication, 200 Orchard Ridge Drive, Gaithersburg, MD 20878. Tel: 800-638-8437.
• Planned Giving Simplified by Robert F. Sharpe, Sr., John Wiley & Sons, Inc., 605 Third Avenue, New York, NY. Tel: 800-879-4539.
• Wealthy and Wise by Claude Rosenberg, Jr., Little, Brown & Company, Canada.
• Nonprofit Investment Policies: Practical Steps for Growing Charitable Funds by Robert P. Fry Jr., 1998, John Wiley & Sons.
• Prudent Investment Practices Handbook from the Center for Fiduciary Studies
• Investing and Managing Trusts Under the New Prudent Investor Rule: A Guide for Trustees, Investment Advisors, and Lawyers. 1999, by John Train and Thomas A. Melfe, Harvard Business School Press.
• Fiduciary Duty of Trustee to Utilize Alternative Risk Management Techniques
• Managing Family Trusts: Taking Control of Inherited Wealth, 1999, Rob Rikoon et al.
• National Center for Family Philanthropy and Splendid Legacy: The Guide To Creating Your Family Foundation, Edited by Virginia M. Esposito
• Charitable Remainder Trusts, by Peter Fagan, Irwin and IAFP, 5775 Glenridge Dr. NE, Atlanta GA 30328. Tel: 800-945-4237.
• Vehicle Donations: Taxpayer Considerations When Donating Vehicles to Charities. GAO-03-608T. IRS Guidance on Vehicle Donations and 1098-C Forms New Rules in 2006
• Board Source Documents Nonprofit board resources
• The Good Practice Guide provides resources and tools for use by nonprofit and foundation professionals
• Nonprofit Finance Fund is a national leader in helping nonprofits strengthen their financial health
• Tricky gifts, accept with caution.
  For donors: Why and how to donate a boat, acceptance policies, and forms Maine Maritime Academy
• Committee for Vessels Donated - Terms of Reference University of Miami
• Online Vessel Donation Form World Vision
• A Guide to Gifts of Non-Cash Property by Jonathan Tidd, 9 Beaver Brook Road, West Simsbury, CT 06092. Tel: 203-651-8937.
• The Harvard Manual on Tax Aspects of Charitable Giving, Osteen and Donaldson, Harvard University PG Office, 124 Mt. Auburn Street, Cambridge, MA 02138. Tel: 617-495-4647.
• Harnessing the Power of the Charitable Remainder Trust, 6th Edition - 2002, Marc D. Hoffman & Leland E. Hoffman, Jr., PhilanthroTec Inc. Publishers of ARTIS, SCENARIO and Compliance Now Software. Tel: 704-845-5527 or 800-332-7832 Ext. 102.
• Planned Giving for the One Person Development Office, Taking the First Steps by David Schmeling, Deferred Giving Services, 614 South Hale Street, Wheaton, IL 60187. Tel: 630-682-4301.
• The Planned Giving Idea Book, Robert F. Sharpe & Co., 5050 Poplar Avenue, Memphis, TN 3817. Tel: 901-680-5300.
• Planned Giving Management, Marketing and Law (includes forms diskette) by Katelyn Quynn & Ron Jordan, John Wiley & Sons, Inc., 605 Third Avenue, New York, NY. Tel: 800-879-4539.
• Nonprofit Organization Management Forms, Checklists & Guidelines By Jamie Whaley, Managing Editor and Jeff Stratton, Research Editor, Published 2001 by Aspen Publishers, Inc., Gaithersburg, MD
• Conducting a Successful Capital Campaign: A Comprehensive Fundraising Guide for Nonprofit Organizations, by Kent E. Dove, 1988. Jossey-Bass.
• Major Gifts and Capital Campaign type books. RelationShift: Revolutionary Fundraising by Michael Bassoff and Steve Chandler. Storytelling for Grantseekers: The Guide to Creative Nonprofit Fundraising by Cheryl A. Clarke. The Insider's Guide to Grantmaking by Joel J. Orosz. Demystifying Grant Seeking by Larissa Golden Brown and Martin John Brown.
• Planned Giving in a One or Two Person Development Office by David Schmeling, Deferred Giving Services, 614 South Hale Street, Wheaton, IL 60187. Tel: 708-682-4301.
• Practical Guide to Planned Giving - 2000, The Taft Group, 27500 Drake Road, Farmington Hills, MI 48331-3535. Tel: 800-877-TAFT.
• Tax Economics of Charitable Giving, 2006/2007 Edition, formerly from Arthur Andersen & Co,. Order through RIA Tel: 800-950-1216.
• Leave A Legacy and Affiliated Links
• Leave A Legacy - West Michigan has PowerPoint files available for those interested in how to leave a legacy in their planning.
  General Audience Version [831 KB]
  Estate Planning Version [942 KB]
  Non-profits' version [1,195 KB]
  
• CRT Slide Show on the basics and some background information on Who Should be the Beneficiary of Your IRA Slide Show by James Berge JD
• Values-Based Estate Planning - A Step-by-Step Approach to Wealth Transfer for Professional Advisors, Scott Fithian, John Wiley & Sons.
• Women in a Planned Giving Environment by Cheryl L. Altinkemer, PGDC Article
• "A Call for Change ..." Women as Consumers and the Marketing to Females, by Dailey & O'Brien
• Women's Philanthropy Institute - Inspiring women to fulfill their philanthropic potential
• Women in Philanthropy


• Rating Charities - Charity Navigator - Guiding Charitable Giving or Forbes magazine ratings or Worth magazine - "America's Top 100 Charities." or Council of Better Business Bureaus or American Institute of Philanthropy's Charity Watch or Guidestar - National Database of Nonprofit Organizations or Ministrywatch for rankings and criteria.
• Standards for Charity Accountability BBB Wise Giving
• Give Well
• Global Giving
• The Center for High Impact Philanthropy
• Preparing for the Intergenerational Transfer of Wealth
• Museum Marketing Tips Marketing and Management Resource
• Fundraising for Small NonProfits - It's Right There in the Palm of Your Hand
LI The National Council of Nonprofit Associations offering a state by state list of resources for new nonprofit organizations
• BBB Wise Giving Alliance Give.org
• Growing Your Organization by Carter McNamara, MBA, PhD, The Management Assistance Program for Nonprofits, Suite 28, 2314 University Ave. West, St. Paul, MN 55114-1863 Tel: 651-647-1216 MAP Management Resources for non-profits or Management Topics
• Mega-Law Legal Research Resources The Lawyer's Window to the Web.
• Charitable Remainder Trust Forms 12 specimen documents from Kallina & Ackerman, LLP, Baltimore, MD.
• The Tax Law of Charitable Giving by Bruce Hopkins, John Wiley & Sons, Inc., 605 Third Avenue, New York, NY. Tel: 800-879-4539.
• The Law of Tax-Exempt Organizations, 9th ed., Bruce Hopkins, John Wiley & Sons, Inc., 605 Third Avenue, New York, NY. Tel: 800-879-4539.
• Stewart L. Oleck, Nonprofit Corporations, Organizations and Associations, 6th edition, Prentice Hall.
• PGDC - Ten Charitable Planning Mistakes to Avoid Vaughn Henry and Johni Hays JD CLU
• Social Capital Planning - Why Insurance Producers Should Understand It George Jewell, JD
• Charitable Planning: CRTs, CLTs and the Increasing Payment CLAT
• Closing Up Shop: How to Successfully Shut Down a Private Foundation
• Donor-Advised Funds: Preparing for Closer Scrutiny
• Advising Private Foundations
• Capital With a Conscience
• CHARITABLE REMAINDER TRUSTS: Income Deferral Abuse and Forbes - Loose Cannons Fraudulent planning in the charitable arena.
• Mid-America Foundation's charitable gift annuity program turned out to be a Ponzi scheme -- SEC vs. Robert Dillie and State of Maine and Securities Administrator vs. Paul E. Richard for fraudulent securities sales of Mid-America gift annuities. Senate Finance Committee Testimony on Charity Abuses. Overselling NIMCRUTS NASD sanctions advisor
• Internal Revenue Service Publication 1828, a tax guide for churches, religious organizations and faith-based organizations. Covering --Tax Exempt Status, Jeopardizing Tax Exempt Status, Unrelated Business Income Tax (UBIT), Employment Tax Special Rules for Compensation of Ministers, Payment of Employee Business Expenses, Recordkeeping Requirements, Filing Requirements Charitable Contributions - Substantiation and Disclosure Rules, Special Rules Limiting IRS Authority to Audit a Church, Glossary, Help From the IRS
• IRS On-line EIN Apply for Trust Tax ID (avoid using punctuation)
• IRS Publication 4221, Compliance Guide for 501(c)(3) Tax Exempt Organizations
• Publication 1771, "Charitable Contributions -- Substantiation and Disclosure Requirements," Release on New IRS publication on rules documenting charitable deductions. IRS Pub. 1771
• IRS Commissioner on Abusive Charity Practices Senate Testimony 4/22/04. Publication 4302, "A Charity's Guide to Car Donations," addresses issues that charities need to know to properly operate car donation programs. The second publication, Publication 4303, "A Donor's Guide to Car Donations," is focused on individuals who make such donations.
• IRS Publication 78 and IRS Business Master File (BMF) List of Charitable Organizations
• IRS Searchable Database - Online Publication 78, a list of all charitable organizations in the US.
• Search for IRS Publications 1457, 1458, 1459, Valuing a Life Interest - 1457 Superintendent of Documents, US Government Printing Office, Washington DC 20402.
• Publication 4220, Applying for 501(c)(3) Tax-Exempt Status -- Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations
• IRS Exemption Requirements - § 501(c)(3)
• Tax Links - Find a Revenue Ruling
• Recently released - IRS Revenue Procedures 2005-52 through 2003-59, are sample charitable remainder uni-trusts
  1. Sample Inter Vivos CRUT Declaration for One Measuring Life - Rev. Proc. 2005-52
  2. Sample Inter Vivos CRUT Declaration for a Term of Years - Rev. Proc. 2005-53
  3. Sample Inter Vivos CRUT Declaration for Consecutive Measuring Lives - Rev. Proc. 2005-54
  4. Sample Inter Vivos CRUT Declaration for Concurrent and Consecutive Measuring Lives - Rev. Proc. 2005-55
  5. Sample Testamentary CRUT Declaration for One Measuring Life - Rev. Proc. 2005-56
  6. Sample Testamentary CRUT Declaration for a Term of Years - Rev. Proc. 2005-57
  7. Sample Testamentary CRUT Declaration for Consecutive Measuring Lives - Rev. Proc. 2005-58
  8. Sample Testamentary CRUT Declaration for Concurrent and Consecutive Measuring Lives - Rev. Proc. 2005-59
  
  
  IRS Revenue Procedures 2003-53 through 2003-60, are sample charitable remainder annuity trusts replacing the forms issued in 1989 and 1990.
  1. Inter vivos charitable remainder annuity trust (CRAT) for one measuring life - Rev. Proc. 2003-53.
  2. Inter vivos CRAT for a term of years - Rev. Proc. 2003-54.
  3. Inter vivos CRAT with consecutive interests for two measuring lives - Rev. Proc. 2003-55.
  4. CRAT for concurrent and consecutive interests for two measuring lives - Rev. Proc. 2003-56.
  5. Testamentary CRAT for one measuring life - Rev. Proc. 2003-57.
  6. Testamentary CRAT for a term of years - Rev. proc. 2003-58.
  7. Testamentary CRAT with consecutive interests for two measuring lives - Rev. Proc. 2003-59.
  8. Testamentary CRAT with concurrent and consecutive interests for two measuring lives - Rev. Proc. 2003-60.
  
  Sample Charitable Remainder Trusts Bulletin No. 2003-31


Revenue Procedures 2007-45 and 2007-46 provide sample forms, annotations and alternate provisions for inter vivos and testamentary charitable lead tnnuity rust documents.

Rev. Proc. 2008-46 - Specimen Testamentary CLUT Forms and Rev. Proc. 2008-45 - Specimen Inter Vivos CLUT Forms are found in the Internal Revenue Service Bulletin 2008-30. Besides the CLT forms, there are new rules that affect charities that offer charitable remainder trusts and charitable lead trusts.



• Internal Revenue Bulletin: 2007-29, Issued July 16, 2007 Rev. Proc. 2007-45 annotated sample of trust and alternate provisions for prototype CLT documents.




• INTERNAL REVENUE CODE 'Subtitle A' Income Taxes and 'Subtitle B' Estate and Gift Taxes
  The IRS Site on Charitable Organizations with IRS Publication #561, Determining the Value of Donated Property and IRS Publication #526, Charitable Contributions, available by calling 1-800 TAX FORM or IRS Publication 526 Charitable Contributions in PDF. Publication 1771 - Charitable Contributions - Substantiation and Disclosure A new publication explains the federal law for organizations (such as charities and churches) receiving tax-deductible contributions and for taxpayers who make contributions.
  Tax on Unrelated Business Income of Exempt Organizations UBTI
  
• IRS Publication #557, Tax Exempt Status for Your Organization and Compliance Guide for Public Charities and Charitable Contributions - Substantiation and Disclosure
• Tax-Exempt Organizations - Improvements Possible in Public, IRS, and State Oversight of Charities, a report from the GAO
• Gifts to Certain Charitable Organizations Outside Canada . Registered Charities: Operating Outside Canada . T4016 Exempt U.S. Organizations - Under Article XXI of the Canada - United States Tax Convention. Listing of Canadian Charities On-line charity Listing in Canada Canadian Donor's Guide: The Charity Checklist
• Canadian Association of Gift Planners
• Planned Giving Services -- International Services
• Planned Giving for Canadians by Frank Minton
• "Cross Border Gifts", Journal of Gift Planning (2nd Quarter 1999), NCPG
• European Association for Planned Giving
• The Handbook of International Philanthropy, Bonus Books (Chicago, 1998)
• "Tax Planning for Cross-Border Philanthropy by U.S. Donors," Trusts & Estates Magazine (May 1998)
• Charitable Giving Handbook by Prince, Rathbun & Steiner, National Underwriter, 505 Gest St., Cincinnati, OH 45203. Tel: 800-423-2168.
• The Seven Faces of Philanthropy: A New Approach to Cultivating Major Donors, R. M. Prince and K. M. File, Jossey-Bass, San Francico. 1994.
• The Perfect Legacy by Russ Prince, Gary Rathbun & Karen Maru File, National Underwriter, 505 Gest St., Cincinnati, OH 45203. Tel: 800-423-2168.
• High Net Worth Psychology by Russ Prince and Karen Maru File, and Winning the War for the Wealthy by Russ Prince, National Underwriter, 505 Gest St., Cincinnati, OH 45203. Tel: 800-423-2168.
• Model Major Gift Policy Manual - Stephen C. Nill, 30021 Tomas Street, Suite 300, Rancho Santa Margarita, California 92688. Tel: 714-589-4318.
• Policy Manual for Accepting Non-Cash Gifts by Joseph McKay JD CPA, Houston, TX. Tel: 888-563-6252.
• The Portable Planned Giving Manual by Conrad Teitell, 13 Arcadia Rd, Old Greenwich, CT 06870. Tel: 203-637-4553.
• Philanthropy & Taxation (2 volumes) by Conrad Teitell, 13 Arcadia Rd, Old Greenwich, CT 06870. Tel: 203-637-4553.
• Funding Sources for Community and Economic Development 1998: A Guide to Current Sources for Local Programs and Projects - The Oryx Press Tel: 602-265-2651.
• The Law of Fund-Raising, second edition. By Bruce R. Hopkins, Published by John Wiley & Sons, Inc., 605 Third Avenue, New York, NY. Tel: 800-879-4539.
• Family Foundation Topics
  Private Foundations: Tax Law and Compliance by Bruce R. Hopkins and Jody Blazek. Published by John Wiley & Sons Inc., 605 Third Avenue, New York, NY. Tel: 800-879-4539.
  Who Can Sue You? W. B. McKeown Patterson, Belknapp, Webb & Tyler LLP
  Charity Channel's Nonprofit Boards and Governance Review Directors and Officers Insurance - Part 1 by Pamela Davis
  IRS articles “Public Charity Classification and Private Foundation Issues: Recent Emerging Significant Developments,” by Ron Shoemaker and Bill Brockner
  Splendid Legacy: The Guide to Creating Your Family Foundation
  The Practice of Family Philanthropy in Community Foundations
  The Trustee Notebook: An Orientation for Family Foundation Board Members
• Tax Planning and Compliance for Tax-Exempt Organizations, 3rd Edition, Jody Blazek, John Wiley & Sons, 605 Third Avenue, New York, NY 10158
• The First (and) Second Legal Answer Book for Fund-Raisers, Bruce R. Hopkins, John Wiley & Sons, 605 Third Avenue, New York, NY 10158
• The Legal Answer Book for Private Foundations, Bruce R. Hopkins, Jody Blazek, October 2001, John Wiley & Sons, 605 Third Avenue, New York, NY 10158
• Excess Business Holdings IRS guidelines affecting lead trusts and private foundations
• Joint Ventures Involving Tax-Exempt Organizations , 2002 Cumulative Supplement, 2nd Edition, Michael I. Sanders, September 2002
• 990 Handbook - A Line by Line Approach, Jody Blazek, John Wiley & Sons, 605 Third Avenue, New York, NY 10158
• New e-filing requirements for charities
• 990 Instructions and What Charities Need to Make Public


• National Guide to Funding for Elementary & Secondary Education, edited by Elizabeth H. Rich. Softcover. New York: The Foundation Center, 4th Edition, May, 1997.
• The Management Assistance Program for Nonprofits Guide to Strategic Planning. Tel: 651-647-1216.
• Nonprofit management resources:
  Index of Topics in the Free Management Library and Internet Resources for Nonprofits from the UCP, and Interactive Knowledge for Nonprofits and Online Guides to Nonprofit Financial Management or A Guide to Budget Work for NGOs or Nonprofit Financial and Accounting Guide Practitioner's Publishing Company or Nonprofit Organization Management: Forms, Checklists, & Guidelines, Aspen Publishers
• Effective Fund Raising For Human Service Organizations and Support Center for Nonprofit Management
• Internet Resources for Nonprofit Organizations and Business Plans for Nonprofits Donald A. Griesmann, Esq. Ventnor NJ
• Grant writing assistance from --
  Understanding Corporate Giving: First Steps
  Greantselect
  Grant station
  SRA Int'l
  Network Analaysis
  Human Services Community
  A writing resource link
  Charity statistics
  Comparative Nonprofit Sector statistics and Nonprofit Employment Data Project Center for Civil Society Studies
  Grants info
  Online Grants Resources
  
• Development Jobs & Resources --
  Access Jobs
  WSJ Jobs
  CASE Jobs
  Charity Chennel Jobs
  Charity Village Jobs
  Christian Jobs
  devjobs (subscribe via "devjobs-subscribe@yahoogroups.com")
  Dot Org Jobs
  NYC Jobs
  Energize Jobs
  Execsearch Jobs
  Foundation Center Jobs
  Idealist Jobs
  Monster Jobs
  Nonprofit Jobs
  Oyster Jobs
  Nonprofit Times Jobs
  Opportunity Jobs
  Chronicle Jobs
  Chronicle of Philanthropy Jobs
  Philanthropy Network Jobs
  Management Center Jobs
  AFP Salary Survey
  Guidestar Salary Survey
  
• Psychology Today, Philanthropy: What Gives? Crisis fundraising fails to motivate donors.
• New Research Sheds Light on What Works in Charitable Appeals
• Donor Research --
  Wealth Engine
  CCS Research
  Marts & Lundy
  Target America
  
• Things to Do Planned Giving Now for Public Broadcasters
• Practical Guide to Planned Giving 1998 by Ballard, Clough, Clough and Estes, The TAFT Group Tel: 800-877-8238.
• "Looking the Gift Horse in the Mouth" National Assoc. of College and Univ. Attorneys One Dupont Circle, NW, Washington, DC 20016 Tel: 202-833-8390.
• Nonprofit Compensation, Benefits, and Employment Law, David G. Samuels and Howard Pianko. September, 1998. John Wiley & Sons, Inc., 605 Third Avenue, New York, NY. Tel: 800-879-4539.
• Associations Unlimited, 1996, searchable charity and association database on CD-ROM, The TAFT Group Tel: 800-877-8238.
• Vernon Jacobs' Articles on the CRT or CRT-II and Estate Planning Strategies & Newsletter.
• Alternatives to CRT Terminations In some situations, it may make sense for the donor to sell the income interest of an existing charitable remainder trust
• Barron's Low Interest Rates Add to Charity Trusts' Appeal and Power Donors and The Easy Way to Give Donor Advised Funds
• Historical Stock Prices Search Reference Site for Advisors Needing Fair Market Values.
• Evaluation Services, Inc., Valuations for the preparation of estate, stock and bond cost basis valuations for Trust tax, Estate tax and Gift Tax. Cost basis and income calculator software.
• Caritance - Giving More Efficiently. Stock Gifts Made Easy Why it's better to give appreciated stock instead of cash.
• Simple Planned Gifts - Funding Outright Gifts with Appreciated Securities from the Planned Giving Design Center
• Exclusion of Gain from the Sale of a Principal Residence - Section 121 Helping Donors Preserve Assets
• Giving USA - "Annual Survey of State Laws Regulating Charitable Solicitations" AAFRC Trust for Philanthropy
• Standardized Solicitations and State Registrations for all 50 states
• State Regulators for Charities and Regulatory Resources
• Excerpts from the Office of Tax Analysis with an Emphasis on Philanthropy "The Federal Estate and Gift Tax: Description, Profile of Taxpayers, and Economic Consequences"
• Wealth in Families, by Charles W. Collier, Harvard University, 2001
• Finders Keepers, by Jerry Panas, Precept Press, 160 E. Illinois St., Chicago, IL 60611, 1999.
• Planned Giving Simplified - The Gift, the Giver, and the Gift Planner, by Robert F. Sharpe, Sr., John Wiley & Sons, 1999.
• The Artful Journey - Cultivating and Soliciting the Major Gift, by William T. Sturtevant, Bonus Books Inc., 1997. Tel: 800-225-3775.
• The Great Philanthropists & The Problem of Donor Intent, by Martin Morse Wooster, Capital Reseach Center, 1513 16th Street, N.W., Washington, D.C. 20036, Tel: 202-483-6900.
• The Rules of the Road - A Guide to the Law of Charities in the United States, by Betsy Buchalter Adler, Council on Foundations, PO Box 98293, Washington, DC 20090-8293. Tel: 888-239-5221.
• Millionaires and the Millenium New Estimates of the Forthcoming Wealth Transfer and the Prospects for a Golden Age of Philanthropy. New Physics of Philanthropy (I) and (II) (Will the repeal of an estate tax increase or decrease philanthropic planning?) ... Social Welfare Research Institute, McGuinn Hall 515, Boston College, Chestnut Hill, MA 02467. Tel: 617-552-4070.
  Estate Planning Research on the Wealthy and Their Planning
  Children and Wealth
  Charitable Giving by the Wealthy
  The Mind of the Millionaire State-by-State Assessment of U.S. Charitable Giving
• CHARITABLE REMAINDER TRUSTS: AN OVERVIEW by MacKenzie Canter, III, 2001
• Planned Giving Design Center Resources The “Top Ten” Common Errors to Avoid in Charitable Trust Planning and Kallina and Ackerman Sample Charitable Trust Documents
• Historical Discount Rates used by the Federal Reserve
• Senate Finance Committee's Charity Oversight Panel
  A copy of the memo prepared by aides to the Senate Finance Committee is available for download at: Staff White Paper.
  The hearing transcript is available at: Transcript
  A video of the hearing is available at: Video of June 22nd Testimony
  Press Release on Presenters for July 22nd Senate Fianance Committee Meeting
  Charity Roundtable Testimony July 22, 2004.
  Roundtable testimony of Vaughn W. Henry
  
• Need a searchable database for deceased donors or clients? Try Social Security Death Index or People Search or Accurint a locate and research tool
• Need to factor in planned gifts and calculate what likely social security benefits will be? Social Security Benefit Calculators
• Life Calculators life expectancy.

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CONTACT US FOR A FREE PRELIMINARY CASE STUDY FOR YOUR OWN CRT SCENARIO or try your own at Donor Direct. Please note -- there's much more to estate and charitable planning than simply running software calculations, but it does give you a chance to see how the calculations affect some of the design considerations. This is not "do it yourself brain surgery". When is a CRUT superior to a CRAT? Which type of CRT is best used with which assets? Although it may be counter-intuitive, sometimes a lower payout CRUT makes more sense and pays more total income to beneficiaries. Why? When to use a CLUT vs. CLAT and the traps in each lead trust. Which tools work best in which planning scenarios? Check with our office for solutions to this alphabet soup of planned giving tools.

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FOR YOUR OWN CRT SCENARIO or try your own at Donor Direct. Please note -- there's more to estate and charitable planning than simply running calculations, but it does give you a chance to see how the calculations affect some of the design considerations. Which tools work best in which planning scenarios? Check with our office for solutions.

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