In disheartening and divisive times, charitable acts can enable your clients to view the glass as “half full”

The recently issued Revenue Procedure 2016-42 helps solve a common problem

The Protecting Americans from Tax Hikes Act of 2015 (PATH) represented the successful culmination of efforts to make permanent the provision that allows individuals over age 70½ to make tax-free distributions to qualified charities from a traditi...

Signing bonus paid by individual for conductor Jaap Van Zweden raises issue of what qualifies for charitable deductions

Taxation only possible when private foundation is deemed to be in a trade or business

In addition to the personal fulfillment many individuals find by supporting charitable causes special to them, a thoughtfully planned and implemented charitable giving strategy can result in greater tax savings and after-tax results. For investors...

A summary of charitable giving provisions in the Blueprint

What I’ve learned from my practice