Charitable Giving

This year’s Institute features a series of programs on Charitable Giving. This track of programs offers guidance on choosing the most effective tax-exempt vehicle to implement a client’s charitable intentions – including alternatives to the private foundation, and how to approach planned giving in a changing landscape.

Tuesday, January 23, 2018 (3:55 – 4:45 p.m.)
Beyond the Private Foundation
Martin Hall

A private foundation may not be the most effective tax-exempt vehicle to implement a client’s charitable intentions. This program will explore the use and structuring of other options, including donor-advised fund accounts, supporting organizations and 501(c)(4) social welfare organizations.

Wednesday, January 24, 2018 Special Session I-F (2:00 – 3:30 p.m.)
Structuring Philanthropy: What Works When
Martin Hall, Erik Dryburgh, Michele A.W. McKinnon

A critical question for philanthropic clients is what structure or combination of structures should be used to fulfill their goals. This session will consider not only the more standard options of private foundations, private operating foundations, donor-advised fund accounts and supporting organizations, but will also review the use of section 501(c)(4) social welfare organizations and LLCs to meet the needs of different donor profiles.

Thursday, January 25, 2018 (10:55 – 11:45 a.m.)
What’s a Donor to Do? Planned Giving in a Changing Tax Landscape
Michele A.W. McKinnon

This program will cover the manner in which donors should approach planned giving under uncertain or new tax laws as well as changes affecting the charitable deduction and their impact on planned giving techniques. It will also explore other reasons donors make gifts and whether these considerations are likely to outweigh new tax limitations in a donor’s gift considerations.

Thursday, January 25, 2018 Special Session III-D (2:00 – 3:30 p.m.)
Creative Use of Planned Giving Techniques in an Uncertain Tax Environment
Michele A.W. McKinnon

This program will look at specific planned giving techniques and their continued benefits to donors under new or proposed tax law changes with a focus on charitable gift annuities, remainder trusts, and lead trusts.