Charitable Planning

Topics

July 31, 2026

Planning for new charitable contribution limits

Thresholds and ceilings for individual and corporate deductions under the law known as the One Big Beautiful Bill Act may indicate a need for donation timing and other strategies.

July 9, 2026

IRS designates certain CRAT arrangements as listed transactions

The final regulations target arrangements that the IRS says improperly use charitable remainder annuity trusts and annuities to eliminate ordinary income and capital gain on the sale of property.

June 30, 2026

‘Stacking’ charitable contributions up to the 60% limit

The OBBBA sought to clarify AGI‑based charitable contribution deduction limits but instead added uncertainty over how those limits apply.

April 10, 2023

Safe-harbor language issued for amending conservation easement deeds

In response to a requirement in the SECURE 2.0 Act of 2022, the IRS issued a notice Monday that allows donors to amend conservation easement deeds to substitute the safe-harbor language for the corresponding language in the original deed.

December 1, 2022

Tax considerations on charitable giving of cryptoassets

This item discusses key tax considerations for donors and charitable organizations that wish to give or receive digital asset donations.

August 1, 2022

Bargain sales to charities: What are they and how do they work?

When considering a sale of the property, one planning opportunity that a taxpayer may explore is a bargain sale to a charity.

June 1, 2022

Considerations for philanthropic vehicle decisions

Philanthropic giving involves consideration of several structures and depends on factors including client control, level of contribution or investment, and the ability and willingness of the client’s family to participate in administrating the endeavor.

December 1, 2021