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Abstract: 

Hurricane Harvey, which made landfall near Corpus Christi, Texas, on August 25, 2017, is predicted to cost close to $160 billion, making it the most expensive natural disaster in U.S. history. Just a week later, on September 4, Hurricane Irma made its first Florida landfall at Cudjoe Key. More than 5 million people across Florida were ordered to evacuate, and thousands sought refuge in shelters. The 2017 hurricane season lasts through November, and additional storms might threaten the United States. Over the coming months, hundreds of thousands of people will need assistance rebuilding their lives and communities. This article examines the most effective ways family foundations can support the effort by making contributions to organizations and to individuals, and reviews some common, well-intentioned errors to avoid.

Keywords: Gifts to Public Charities; Private Benefit Considerations; Taxable Expenditure Considerations; Grants to “All (Qualified) Comers” vs. Grants to a More Limited Class

Affiliations:  1: Strasburger & Price, LLP.