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Charitable Planning in a Low Interest Rate Environment  

Author:  Sarah H. B. Kahl.

Source: Volume 25, Number 04, Summer 2008 , pp.57-64(8)

Journal of Taxation of Investments

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Investors interested in giving to charity in 2008 may be worried. The Pension Protection Act, with its anti-abuse measures, has contributed to an environment of heightened skepticism in the tax-exempt community. The downturn in the economy, which has hit charities’ endowments as well, also discourages investors from making significant gifts. Yet donors are now being urged by charities to take advantage of low interest rates. Low interest rates do offer sound planning opportunities with certain techniques; however, they offer complexity with others. This article explores a few charitable giving techniques that are affected by these historically low interest rates, and the positive and negative consequences that result, primarily from a donor’s perspective.


Affiliations:  1: Venable LLP.

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