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Houston is home to the top charities in the United States for the second year in a row, according to Charity Navigator's 2016 Metro Market Study. The survey compared the median performances...
Prior to the Tax Reform Act of 1969 (the 1969 Act), there was limited guidance in the federal Tax Code for those contemplating the terms of charitable remainder trusts (CRTs), charitable lead trusts and other charitable gifts with retained...
Recently, the tide seems to have turned with regard to pooled income funds, with savvy practitioners establishing new funds to take advantage of current low applicable federal rates.
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...