Nonprofits & Charitable Giving

Cy Pres, Modification, and Dissolution of Nonprofits

Learn how the cy pres doctrine allows courts to modify charitable trusts and nonprofits, plus the rules governing nonprofit dissolution and asset distribution.

Founding a Nonprofit Organization

In this post, I discuss some considerations when founding a nonprofit organization, including choosing the organization's form.

Nonprofit Organizations

In this post, I discuss the basics of nonprofit organizations, why they are necessary, and the essential role they play in our society.

Charitable Trusts

Charitable trusts must benefit an indefinite class of the public and are exempt from the Rule Against Perpetuities. The cy pres doctrine lets courts modify purposes that become impossible.

Charitable Remainder Unitrust

In this post, I discuss the charitable remainder unitrust, the estate planning benefits it offers, and how it can provide you income now.

Timing and Limitations of the Charitable Donation Deduction

In this post, I discuss the charitable donation deduction, its limitations, and how knowledge of this information can help you with your tax planning.

Giving Gifts of Partial Interests to Charity

Learn how gifts of partial interests to charity can qualify for tax deductions, including remainder interests, fractional shares, and conservation easements.

Noncash Gifts to Charity

Donating appreciated property to charity avoids capital gains tax and provides an income tax deduction. Bargain sales offer a middle ground between full gifts and full sales.

Charitable Deductions

In this post, I discuss qualified charitable deductions for purposes of the income and estate taxes and how they can help lower your tax bill.