Charitable giving is a long-standing and important tradition in America. For many Americans who give to charity, the benefits are twofold - charitable gifts allow us to support causes that are important to us while reducing our taxes. Our panel of experts discusses what may motivate a client to give to charity, including philanthropy, legacy, estate planning and/or tax advantages. The panel also reviews the charitable deduction and the considerations that should be kept in mind when deciding on the type of property to give to charity. Finally, the panel provides an overview of various charitable giving vehicles, and how to choose and structure the technique to achieve your client's charitable goals.
Course Content
9:30 - 9:40 am- Reasons for Charitable Giving
- Aimee Fukuchi Bryant, Esq., Fiduciary Trust Company, Boston
- What Kinds of Property Can Be Gifted to Charitable Organizations?
- Aimee Fukuchi Bryant, Esq., Fiduciary Trust Company, Boston
- Best Practices for Performing Due Diligence on Potential Grantees
- Aimee Fukuchi Bryant, Esq., Fiduciary Trust Company, Boston
- Charitable Giving Vehicles
- Direct gifts to public charitiesPrivate foundations, including operating foundations, and an overview of the self-dealing rules and excess business holdings rulesDonor advised funds, including gifts of illiquid/ hard-to-value assets
- Charitable gift annuities
- Split-interest charitable trusts
- Kristin T. Abati, Esq., Choate Hall & Stewart LLP, Boston
- Aimee Fukuchi Bryant, Esq., Fiduciary Trust Company, Boston
- Courtney N. Carr, Esq., Choate Hall & Stewart LLP, Boston
- Christina S. Dawson, Esq., Fidelity, Dallas
- 11:20 - 11:30
- Key Takeaways
- Panel
- Please Note
- MCLE webcasts are delivered completely online, underscoring their convenience and appeal.
- There are no published print materials. All written materials are available electronically only.
Speakers
Chair- Christina S. Dawson, Esq., Fidelity, Dallas
- Kristin T. Abati, Esq., Choate Hall & Stewart LLP, Boston
- Aimee Fukuchi Bryant, Esq., Fiduciary Trust Company, Boston
- Courtney N. Carr, Esq., Choate Hall & Stewart LLP, Boston
