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Tax Exempt Organizations ARTICLES

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Avi Z. Kestenbaum & Mary P. O’Reilly: “Stepping-Up” CLATS, a Win-Win for Beneficiaries and Charities “

By: Avi Z. Kestenbaum and Mary P. O'Reilly

“With today’s high federal income tax rates and the estate tax applicable to relatively few estates and at lower rates, there has been an increased focus in estate planning to achieve a step-up in income tax basis at death. However, in most cases moving assets outside of the taxable estate and receiving a step-up in […]

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Know the Differences – Why All Charitable Contribution Deductions Are Not Equal

By: Avi Z. Kestenbaum

Many tax and estate planing professionals are aware of the basic tax rules governing dedications for charitable contributions.  They know the general distinctions between the limits on income tax deductions for contributions to private foundations, and for contributions to public charities.

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Numerous Pension Act Changes Affect Charitable and Estate Planning

By: Avi Z. Kestenbaum

Charitable organizations and their donors need to cope with a variety of provisions in the Pension Protection Act and a few changes can actually produce tax savings.

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Proposed Revisions to the Uniform Management of Institutional Funds Act

By: Avi Z. Kestenbaum

Specialists in the charitable planning and nonprofit fields should be aware that proposed revisions to UMIFA, which are expected to be enacted in 2005, will have a significant impact on the management and spending of charitable funds.

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Duties and Liabilities of Nonprofit Directors and Officers

By: Avi Z. Kestenbaum

Recent developments have increased the duties and obligations of nonprofit corporation boards of directors and officers and may have increased their liabilities as well. This article focuses on some of the developments, provides insight into understanding the duties and obligations of nonprofit directors and officers, and offers guidance on affirmative steps to minimize the liability of these individuals.

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The New Age of Corporate Governance for Non-Profit Organizations

By: Avi Z. Kestenbaum

With the abundance of corporate governance scandals and abuses in recent years, and the remedial measures and penalties imposed by the legislature and judiciary at both the federal and state levels to address them, both the for-profit and non-profit sectors are experiencing a new age of corporate governance.

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