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IRA Charitable Rollovers During Legislative Limbo

The Charitable IRA has been a popular, albeit elusive planning tool. Nothing has changed currently. The option has still not been renewed by the IRS and uncertainty remains as to whether it will be....

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IRS Approves Amendment to ESOP to Provide Minimum Annual Allocation From CRT...

An interesting confluence of CRT and ESOP presented by Richard Fox. Read more »Richard L. Fox, Esq.

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Charitable Extenders Legislation Signed into Law by President Obama on...

A more detailed look at the Charitable Tax Extenders. Read more »Richard L. Fox, Esq.

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"Token Benefit" Limitations for 2015 Charitable Contributions

Charity and Donor alert: author Richard Fox clarifies new interpretations of the "Token Benefit". Read more »Richard L. Fox, Esq.

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CCA 201443019 Provides a Reminder That Fair Market Value Deduction Not...

Author Richard Fox examines a recent IRS finding that cautions that charitable contribution deductions by "dealers" in property may be treated as ordinary income property. Read more »Richard L. Fox, Esq.

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Chief Counsel Advice Applies Substance-Over-Form Doctrine in Disallowing...

Richard Fox analyzes a recent CCA which points to a substance over form issue on a complex charitable transaction. Caution to overly aggressive planners.Read more »Richard L. Fox, Esq.

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Recent Cases Denying Charitable Income Tax Deduction Provide Reminder of Need...

Richard Fox explores recent cases to clarify our understanding of the deductibility of the donation of various types of easements.Read more »Richard L. Fox, Esq.

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IRS Private Letter Rulings 201446024 and 201510050; Reminder that Imposition...

Richard Fox provides a thorough view of the self-dealing rules by analyzing two recent Private Letter Rulings. Read more »Richard L. Fox, Esq.

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Tax Court Issues Opinion on Valuing Remainder Interest in NIMCRUT for...

Author Richard Fox explores the implications of a recent Tax Court Case, Estate of Schaefer, on the calculation of the 10% Remainder Interest qualification necessary when establishing Charitable...

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Jeopardy Investments

Richard Fox examines a recent IRS notice which favorably impacts the ability of Private Foundations to make mission related investments. Read more »Richard L. Fox, Esq.

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Charities in Financial Distress: The Impact of Bankruptcy on Donor-Restricted...

What happens to your gift when the charity goes bust? That's the question that Richard Fox examines based on several recent cases.Read more »Richard L. Fox, Esq.

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Case of First Impression

Richard Fox explores a recent case, Green vs. US, which opens up some interesting planning opportunities Read more »Richard L. Fox, Esq.

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An IRS Retreat: Withdrawal of Recently Proposed Regulations Creating New...

Richard Fox explains the recent IRS retreat from the contemporaneous filing requirement of donations in excess of $250.00 and we're all relieved.Read more »Richard L. Fox, Esq.

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Protecting Americans from Tax Hikes ("Path") Act of 2015 Amends IRC Section...

Finally the IRS has provided definitive guidance on the early termination of CRTs that removes the valuation guesswork. Read more »Richard L. Fox, Esq.

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Is Mark Zuckerburg's Limited Liability Company the New Model for Charitable...

Much has been written about the gift made by Mark Zuckerberg and his wife, Dr Priscilla Chan. A lot of it has been critical. Author Richard Fox contributes a revealing article that thoroughly analyzes...

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Dieringer v. Commissioner: Estate Tax Charitable Deduction for Bequest of...

An interesting and perplexing case emerges from U. S. Tax Court and author Richard Fox provides cogent analysis.Read more »Richard L. Fox, Esq.

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Court Halts Efforts by California Attorney General to Obtain Charity's IRS...

A recent court case holds in favor of a non-profit's rights to keep the names of donors private under the First Amendment.Read more »Richard L. Fox, Esq.

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Vanderbilt University Pays $1.2 Million to Donor In Order to Rename...

Richard Fox explores some of the complex issues of naming rights, including cautions when things go bad.Read more »Richard L. Fox, Esq.

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Settlor Not Claiming Charitable Deduction Allows Charitable Remainder Trust...

Richard Fox analyzes and clarifies a recent PLR involving a CRT. There are interesting opportunities to explore subsequent to this ruling.Read more »Richard L. Fox, Esq.

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Recently Issued PLRs Offer Cautionary Tale to Trustees Failing to Administer...

Richard Fox lends us a cautionary tale about the need for proper administration of Charitable Trusts. A recent Private Letter Ruling demonstrates the dire consequences of retaining the wrong person for...

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