New opportunity to align charitable planning with estate planning.

Christopher P. Woehrle explains the effect on charitable giving resulting from the reforms to the alternative minimum tax.

Family values can’t be passed on all at once. It takes time.

Frank Perdue’s widow, and daughter of the co-founder of Sheraton hotels, knows a thing or two about family businesses.

Donor-advised funds can complement private foundations.

Not sexy—but important to know, nonetheless.

Will this well-intentioned provision end up being exploited?

A steady decline in charitable donations, coupled with the new tax laws, should give Congress pause.

Robert F. Sharpe, Jr. explains the effect of changes in the federal estate and gift tax laws on philanthropic estate planning.

Inadequate cash reserves, negative income margins and technical insolvency loom large.