Firm Newsletter (formerly referred to as Charity Advisor Resource (CAR) Newsletter)
The Firm Newsletter will discuss practical and technical aspects of creating, operating and funding charitable organizations, both from the perspective of the charitable organization and the donor, and will address estate planning, trust planning and topics relating to the probate process. The Firm Newsletter should be of interest to charity representatives and development staff, accountants, attorneys, financial planners, trust officers, and investment and insurance professionals, as well as the general public.

Regulating Charitable Solicitations – A Primer for Charitable Organizations, Planned Giving Today, September, 2022, Volume 33, Number 9
Lessons from President Biden’s Tax Proposals, Planned Giving Today, November 2021, Volume 32, Number 11
Charitable Lead Trusts: Why Now? Why Ever!, Planned Giving Today, September 2020, volume 31, Number 9
Current Conditions in our Profession,
Planned Giving Today, August, 2019, Volume 30, Number 8

Nonexempt Charitable Trusts – Issues and Solutions
Planned Giving Today, June 2019, Volume 30, Number 6
See Firm Newsletter, Vol 6.1 (2019) for Part I
See Firm Newsletter, Vol 6.2 (2019) for Part II

Really?... Estate Tax Repeal - What's Next for Charitable Gift Planning
Planned Giving Design Center, November 2010
The CRT Stock Redemption Strategy for Philanthropic and Business Succession Planning
Journal of Gift Planning, September 2009
View article in pdf format. (6.7 MB)

Charitable Gift Planning Trends
Southeast Wealth Management Business, January 2009

If income or capital gains tax rates are increased, the tax savings associated with a lifetime charitable gift are correspondingly increased. [more...]

Trends in Gift Planning
Southeast Wealth Management Business, January 2008

We are seeing the following trends in gift planning emerge: Increase in Use of Certain Tools and Assets, Heightening Scrutiny, and an Increase in Collaboration. [more...]

How Can the Private Letter Ruling Process Benefit the Gift Planner?
Charitable Gift Planning News

When structuring a sophisticated planned gift ... a lack of clarity may arise with some frequency, as many different technical tax disciplines collide. For this reason, gift planners may need to address the benefits and burdens of submitting a private letter ruling (PLR) request to the IRS. If significant tax dollars are at risk and a guarantee of tax result is desired, gift planners should consider the propriety of requesting a PLR. [more...]

The Planned Giving Value Chain
Planned Giving Today

Manufacturers started it, and the technologists refined it and applied it to the economics of information. I'm talking about the concept of the Value Chain. As established by Michael Porter of the Harvard Business School, the Value Chain was originally defined as how a business receives raw materials as input, adds value to the raw materials through various processes in the middle of the chain and sells finished products to consumers. [more...]

Final CRT Regulations-Trick or Treat?
The Journal of Gift Planning®, Vol. 3, No. 2, 2nd Quarter 1999

On December 10, 1998, the Treasury Department and the IRS issued final regulations under Code 664 and 2702 as outlined in Treasury Decision 8791. In addition to the explanatory material discussing the proposed regulations in the Notice of Proposed Rulemaking published in the Federal Register on April 18, 1997, the IRS included a discussion of the proposed regulations in the 1999 CPE Text. (The CPE Text is an IRS document used for internal professional education.) These background materials indicate that the IRS developed the new regulations in part to deal with concerns about the abuse of CRTs, including the "accelerated" charitable remainder trust, which was the target of IRS Notice 94-78, as well as certain self-dealing issues. [more...]

NCPG President's Corner
The Journal of Gift Planning®, Vol. 6, No. 1, 1st Quarter 2002

Today, as never before, the concept of unity has taken on greater significance as our country reacts to the horrific crimes against humanity perpetrated on our own soil. A new and heightened uncertainty exists in our lives, yet our ability to join together for the common good has been profoundly demonstrated in many ways. For instance, the September 11th relief funds are receiving an incredible outpouring of financial support. What has been happening in and to our country affects us all on many levels-as citizens, as individuals, and even as members of a professional community. [more...]

NCPG President's Corner
The Journal of Gift Planning®, Vol. 6, No. 2, 2nd Quarter 2002

We have all been caught in a "fog" at some point in time. In a way, the next steps in NCPG's evolution have been delayed due to fog. Prior to the adoption of individual memberships, a significant number of services were provided by NCPG directly to individuals who were members of local councils, but were not directly members of NCPG. [more...]

NCPG President's Corner
The Journal of Gift Planning®, Vol. 6, No. 3, 3rd Quarter 2002

LEAVE A LEGACY update. As gift planning professionals, we know that on one end of the planning spectrum is a charitable designation in a will or trust. On the other end is an array of sophisticated planning vehicles with fancy acronyms and varying degrees of complexity that take into account the charitable, financial, tax and estate planning desires of a potential donor. On both ends of the spectrum, the goal is to fulfill a variety of the donor's needs, especially the philanthropic need. [more...]

NCPG President's Corner
The Journal of Gift Planning®, Vol. 6, No. 4, 4th Quarter 2002

A new day has dawned for LEAVE A LEGACY. The strategic planning task force, chaired by Kathryn Miree, unveiled its board approved "Strategies for Increasing the Effectiveness of LEAVE A LEGACY" at both the LEAVE A LEGACY Workshop and the Assembly of Delegates in Indianapolis. [more...]

How to Get a Private Letter Ruling?
The Journal of Gift Planning®, 3rd Quarter 1998
The First Annual Revenue Procedure -
The Ten Commandments of the Letter Ruling Process
When structuring a planned gift, an analysis of the Code, the Regulations, IRS pronouncements and the case law may not produce a clear answer with respect to a particular federal tax issue. In the charitable gift planning arena, a lack of clarity may arise with some frequency, as many different technical tax disciplines collide. [more...]