Planned Giving Insights and Information

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Dealing with a 1% IRS Discount Rate

Posted by Jeff Lydenberg on July 26, 2012

The trend of the ultra-low IRS discount rate introduces some risk to charitable gifts – specifically, it increases the likelihood that some gifts won’t pass tests that have been deemed important. Additionally, the current 1.0% rate could pose a particular problem if it persists after September 30 and the 1.2% look back is no longer available. 

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Topics: working with donors, charitable gift annuities, IRS discount rate, charitable trusts

Change in Disclosure Requirements for Names of Split-Interest Trusts

Posted by Alison O'Carroll on January 17, 2012

A Price Waterhouse Coopers alert reports that organizations filing Schedule R, Related Organizations and Unrelated Partnerships, will no longer have to disclose the names of split-interest trusts in Part IV of that schedule. Schedule R is part of a charity’s annual tax filing, IRS Form 990 - Return of Organization Exempt From Income Tax.

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Topics: disclosure requirements, split-interest trusts, charitable trusts

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