Charitable Planning

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.

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.

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.

Planning with charitable lead trusts

Today’s low interest rates make charitable lead trusts a more powerful option for tax-efficient estate planning.

Using donor-advised funds in 2021 (and beyond)

Donor-advised funds have increased in popularity because of recent legislative changes that affect charitable giving.

Changes to charitable giving rules for 2020

There is a unique opportunity this year for clients with charitable contribution carryforwards to 2020.

Tax Insider Articles

Tax Clinic

Marrying ESG initiatives to business tax planning

Early access to wages may require new employment tax analyses

Determining gross receipts under Sec. 165(g)(3)

Recent changes to the Sec. 179D energy-efficient commercial buildings deduction

IRS provides guidance on perfecting S elections and QSub elections

DEDUCTIONS

Business meal deductions after the TCJA

This article discusses the history of the deduction of business meal expenses and the new rules under the TCJA and the regulations and provides a framework for documenting and substantiating the deduction.

TAX RELIEF

Quirks spurred by COVID-19 tax relief

This article discusses some procedural and administrative quirks that have emerged with the new tax legislative, regulatory, and procedural guidance related to COVID-19.

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