Brianna L. Marquis

The charitable deduction is meant to incentivize taxpayers to contribute to charities, not find ways to cheat the system

There will always be reasons to be charitable. But, if your client is looking to claim a deduction, be sure she follows the rules.

IRS deems disclaimer of trust interest not subject to gift tax.

A recent PLR showcases risks associated with modifying grandfathered generation-skipping transfer trusts.

Will donors now think twice before pledging?

Tenth Circuit rules deduction is limited to an amount up to its basis in the property contributed to a charitable organization.