Professional Tax and Estate Planning Notes

Read issues of our free publication for attorneys and other professional advisors below, or e-mail pronotes@nyct-cfi.org if you or one of your colleagues would like to be on our mailing or e-mail list for Professional Notes. 

2013 Series: Changing Donor-Imposed Restrictions

• Changing Donor-Imposed Restrictions: Non-Judicial Modification (March 2013) (Download as PDF)

2012 Series: Charitable Gifts

• Timing of Charitable Contributions (October 2012) (Download as PDF)
• Donating Mutual Funds to a Charity (June 2012) (Download as a PDF) 
• Charitable Gifts of Publicly Traded Securities (March 2012) (Download as PDF)

2011 Series: Nonprofit Investing & NYPMIFA

• Endowment Spending Under NYPMIFA (October 2011) (Download as PDF)
• Investment Standards for Not-for-Profit Corporations under NYPMIFA (July 2011) (Download as PDF)
• Investment Standards for Charitable Trusts Under New York Law (March 2011) (Download as PDF)

2010 Series: Unusual Charitable Gifts

• Charitable Contributions of Real Estate (December 2010)
• Contributions of Art (October 2010)
• Considerations in Making Charitable Gifts of Interests in Pass-through Entities (June 2010)
• Charitable Gifts Using Illiquid Securities (March 2010)

2009 Series: Private Foundation Considerations

• Transferring a Private Foundation to a Community Foundation (March 2009)
  
• A Private Foundation or a Fund in a Community Foundation: Weighing the Options (June 2009)
  
• A Private Foundation and a Fund in a Community Foundation: Does Your Client Need Both? (October 2009)

2008 Series: CLTs, CRTs, and CLUTs

• Charitable Remainder Trusts (March 2008)
  
  
• Charitable Remainder Unitrusts (June 2008)
  
  
• Charitable Lead Trusts (October 2008)
  This issue discusses a planned giving vehicle for which The Trust is an ideal beneficiary—the charitable lead trust (CLT). Often described as a reverse CRT, it also is an irrevocable trust with both charitable and non-charitable beneficiaries.
   

2007 Series: The Pension Protection Act

• The Pension Protection Act of 2006: Implications for Charitable Giving (March 2007)
• Impact of the Pension Protection Act on Supporting Organizations (June 2007)
• Impact of the Pension Protection Act on Donor-Advised Funds (October 2007)

2006 Series: Family Estate Planning

• Estate Planning for Married Couples (March 2006)
• Spousal Right of Election in New York (June 2006)
• Estate Planning for Individuals and Non-Traditional Families (October 2006)

2005 Series: Legislative Proposals to Reform Charities

• Legislative Proposals to Reform Charities: Chapter 1 (March 2005)
• Legislative Reform: Chapter 2 (July 2005)
• Legislative Reform: Chapter 3 (September 2005)

2004 Series

• Use of Qualified Disclaimers in Estate Planning (March 2004)
• Estate Planning Using Retirement Assets (October 2004)

2002 Series

• Grants by Private Foundations to Individuals and Foreign Organizations (March 2002)
• Grants by Public Charities to Individuals (June 2002)
• Grants by Public Charities to Foreign Organizations (October 2002)

2001 Series

• Gifts of Partial Interests (June 2001)

2000 Series

• Charitable Gifts Using Life Insurance (October 2000)

This material was developed by The New York Community Trust for the use of professionals. It is published with the understanding that neither the publisher nor the authors are engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.