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S-Ox & Congressional Charitable Reform
New World for Non Profits?
September 29, 2005
Michael H. Chanin
This White Paper summarizes discussions held at the Powell Goldstein/Grant Thornton Not-for-Profit Roundtable Michael I. Sanders, Senior Tax Partner with Powell Goldstein and Michael H. Chanin, also with Powell Goldstein, is a Partner who focuses his practice on corporate matters and trade associations.
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IRS Determines Certification Programs Constitute Unrelated Trade or Business for Section 501(c)(3) Organizations
Tax
ASAE Special Report
July 2005
This article discusses whether the administration of certification programs, defined herein as the formal process of ensuring that an individual is qualified in a particular knowledge or skill, may be deemed to be a charitable activity by the IRS.
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A Primer on New Markets Tax Credits
May 2005
Colin W. Uckert
As explained in this article, the New Markets Tax Credit Program is a valuable tool for various participants in the real estate industry. Borrowers, lenders and investors all can benefit from thoughtful consideration of including the NMTC Program in their approach to financing real estate projects.
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Litigation Issues for Non-Profit Corporations & Charitable Organizations
Georgia Non-Profit Law Seminar Paper
April 21, 2005
Thomas S. Richey
This paper discusses litigation issues that members, directors and officers of non-profit corporations and charitable organizations should be aware of.
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Charities Should Protect Themselves
National GIft Planning Council Newsletter
Planned gifts are an increasingly important source of revenue for charitable institutions. The proliferation of planned giving programs has led to an increasing awareness of various forms of charitable bequests and has also resulted in charitable institutions working closely with clients to incorporate various types of planned gifts into their estate plan. At the same time, it is commonplace for heirs of a decedent to have a sense of entitlement to that individual's estate even though there is no legal entitlement on their part. When these factors are combined with an increasingly litigious society, there is a clear and present danger for charities that planned gifts may be challenged by disgruntled heirs who feel that they, rather than the charitable institution, should be receiving all of the decedent's assets. This article will discuss steps that charities can take to protect their planned gifts and to help insure that they withstand challenge. The answer is often that common sense and ethical behavior will prevent problems.
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Best Practices for Nonprofits to Stop Unintended Funding of Terrorists
May 20, 2003
Reproduced with permission from Daily Tax Report, No. 96, pp. J-1 - J-4 (May 19, 2002). Copyright 2003 by the Bureau of the National Affairs Inc. (800-372-1033)
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Making a Prima Facie Case for Solemn Form Probate after Singelman v. Singelman
February 5, 2003
For over 150 years, the Georgia Supreme Court consistently held that to make a prima facie case to probate a contested will in solemn form, all living witnesses to the will who are also subject to the jurisdiction of the court must be produced by the one offering the will as the valid will of the deceased testator, the propounder
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Tax Ideas & Strategies
October 14, 2002
Anthony R. Boggs
Like-Kind Exchanges and Partnerships
S Corporation With ESOP Should Consider S Corporation Status
Bank Customer Service Opportunity: Tax Deferred Exchange Qualified Intermediary Program
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Choice of Business Entity
Anthony R. Boggs
The form of entity through which you choose to transact your business is a crucial decision for its future. In this presentation we discuss certain issues you should consider when making this choice.
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New Tax Law Increases the Benefits of Subchapter S
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The Effects of September 11th on Chariable Giving:
The September 11th tragedy is one of many factors with impact on charitable giving.
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The Tax Relief Act of 2001, Death and Reincarnation of the Estate Tax
February 2002
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