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Abstract: 

Charitable philanthropy is a bedrock of our society, and large sections of the tax code are devoted to rules that foster charitable giving while ensuring that gifts meet real and important social needs. The complexity of the law requires that potential donors consider a variety of factors prior to making charitable gifts. This article surveys a broad range of considerations in order to cultivate a deeper understanding of the planning options that help foundation founders, boards, and administrators in carefully assessing not only their ability to give but their financial and charitable goals in the future.

Keywords: Private Foundation vs. Public Charity as Donee; tax benefits; scholarship and grant programs; crowdfunding

Affiliations:  1: Horwood Marcus & Berk; 2: Horwood Marcus & Berk.