Charitable Giving Series
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This year’s Institute features a new series of programs focusing on Charitable Giving. These programs clarify the legal and ethical issues associated with nonprofit board service, explore the charitable tax planning implications of alternative investments, and review the nuts and bolts of CRTs and CLTs.


Tuesday, January 12, 2016 (2:50 – 3:40 p.m.)
Navigating the Shoals of Nonprofit Board Service: The Legal and Ethical Issues that Can Take You off Course

Kathryn W. Miree

How well prepared are you and your clients for nonprofit board service in an era of increasing scrutiny from state Attorneys General, federal agencies, donors, and even nonprofit staff? Gain a clear understanding of the legal, ethical, and fiduciary obligations of nonprofit board service as well as best practices in board governance and liability management.


Wednesday, January 13, 2016 Special Session I-E (2:00 – 3:30 p.m.)
Alternative Investments: What Are They? How Do They Work?

David A. Shevlin

This program will examine alternative investments in-depth. It will cover the different types of alternative investments, how such investments are structured and key provisions of material importance. The program will also focus on the tax implications of such investments, including the charitable tax planning considerations that may arise.


Wednesday, January 13, 2016 Special Session II-E (3:50 – 5:20 p.m.)
When Good Intentions Go Awry: Case Studies, Cautionary Tales, Ethics, and Advice for Nonprofit Board Service

Kathryn W. Miree, Ann F. Cohen

Do you or your clients serve on a nonprofit board? Learn how to be more effective in that board role and manage personal liability in an interactive discussion of recent lawsuits and common fact situations.


Thursday, January 14, 2016 Fundamentals Program (2:00 – 5:20 p.m.)
The Nuts and Bolts of Charitable Remainder and Charitable Lead Trusts: Tax Rules, Drafting Guidelines, and Creative Planning Ideas

Michele A.W. McKinnon, Richard L. Fox

Charitable remainder and lead trusts offer significant income and transfer tax benefits, while enabling a donor to achieve philanthropic and personal objectives. Effective use of CRTs and CLTs requires an b understanding of the applicable tax laws and the planning opportunities as well as careful attention to drafting and administration. For each type of trust, this program will address (1) the tax rules and the creative planning opportunities, (2) the IRS sample forms and appropriate modifications, (3) the application of the private foundation and unrelated business income tax rules, and (4) proper administration and tax filings.

Heckerling Institute on Estate Planning
University of Miami School of Law, 1311 Miller Drive, Room C-423, Coral Gables, FL 33146
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