Complete Issue
Author: Jerry McCoy.
Source: Volume 12, Number 02, January/February 2013 , pp.1-16(16)
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Abstract:
This issue features articles on the IRS’s new focus on charitable governance, previously the exclusive domain of the states; structuring gift acceptance agreements that can prevent conflicts between donor intent and foundation goals and management; and strategic non-cash gift options that reduce tax liability and thus increase both inheritance and donated gift value.Keywords: Foundation governance rules; Gift acceptance agreements; Non-cash charitable gifts
Affiliations:
1: Editor.