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The Saint Paul Foundation

Community News

New Community Groups

Eric Weiner, PhD
Anthony Glomski
Steven Zeiger
The Financial Awareness Foundation
Rick Pendykoski
Dan Rice, Philanthropy Architect
Jane Peebles, Attorney
Russell N. James III, J.D., Ph.D., CFP

Discussions

Can Charitable Remainder Trusts Avoid The Self-Dealing Rules?

"I am thinking if none of the private excise tax rules apply, the taxpayer could put 100% of a closely held business into the "Un-Charitable Remainder..." from rnja8c.
"Note, too, that it wasn't just the self-dealing rules that didn't apply. It was all of the Chapter 42 private foundation excise tax rules that..." from Richard.
"My guess is that they were trying to avoid the self-dealing rules, so that the property contributed to the trust could have been sold to a..." from Richard.
"So, grantor sets up a CRT for himself, names a charity and retains the right to change it -- no gift to himself and no completed gift to charity for..." from Nancy Marx.

Charitable Planning CSI Style - Dissecting A Tax Return

"Phil, Thanks for your comments. All of them on point, as usual" from randy a. fox.

Recently Issued PLRs Offer Cautionary Tale to Trustees Failing to Administer Charitable Remainder Trusts in Accordance with Governing Instrument

"In this case, the State law did not permit payments from corpus. Will the result be different if the State law has a "total return" definition of..." from h.schechter.

Changes to federal policies could drastically affect philanthropists, nonprofits

"Small donors usually do not have tax deduction as a primary concern when giving. Before income taxation (you referred to times back to our founding..." from John Patterson.