Publications and Presentations
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Charitable Contribution by Corporation of Substantial Assets to Charity or Conversion to § 501(c)(3) Tax-Exempt Status Presents Potential Income Tax Trap, Bloomberg Tax (November 2022).
Charitable Contribution by Corporation of Substantial Assets to Charity or Conversion to § 501(c)(3) Tax-Exempt Status Presents Potential Income Tax Trap, Bloomberg Tax (May 2022).
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Richard L. Fox On Estate of Hoensheid v. Commissioner: Cautionary Tale to Donors Making Charitable Contributions of Stock Prior to Sale of Company, Steve Leimberg's Charitable Planning Email Newsletter - Archive Message #329, July 5, 2023.
CRAT Tax Scheme on Appreciated Property Sales Brings Big Losses, Bloomberg Tax, June 22, 2023.
Widely Promoted CRAT Tax Elimination Scheme Fails to Deliver, Bloomberg Tax, Jun 15, 2023.
Tax Court Provides Harsh Lesson to Donor Claiming Charitable Income Tax Deduction for Donation of Art, Estate Planning Journal, January 2023
NBA Owner's $10 Million Fine Is No Slam Dunk as a Tax Deduction, Bloomberg Tax, Sep 20, 2022.
District Court Provides Harsh Reminder to Donors of Potential Application of Assignment of Income Doctrine and Requirement to Obtain Contemporaneous Written Acknowledgment, Bloomberg Tax, September 2022.
Charitable Contributions by Corporations of Substantial Assets to Charity or Conversion to Section 501(c)(3) Tax-Exempt Status Presents Potential Income Tax Trap
Recent Case Highlights Estate Tax Risk of Splitting Charitable Bequest of Property Between Separate Charities, Estate Planning Journal, Volume 48, Number 10, October 2021.
IRS Final Regulations Deal Fatal Blow to SALT Limitation Workarounds, Bloomberg Tax, Daily Tax Report, Parts 1, 2 and 3 (June 27, June 28 and July 1, 2019); Bloomberg Law, Tax Management Memorandum (July 8, 2019); and Bloomberg Law, Estates, Gifts and Trusts Journal (July 3, 2018)
Is the Charitable Deduction a Double-Edged Sword for a Nonexempt Trust? Bloomberg Tax, Tax Management, Estates, Gifts and Trusts Journal, July 12, 2018
Proposals by States to Recast SALT Payments as Charitable Contributions, Are These a Valid End-Run Around the New $10,000 Limitation? Trusts & Estates, June 2018.
Planning for Charitable Contributions by Estates and Trusts, Estate Planning, January 2017
Dieringer v. Com'r; Estate Tax Charitable Deduction Reduced by Post-Death “Shenanigans” - A Flawed Result, Steve Leimberg's Charitable Planning Newsletter, April 6, 2016
Recent Cases Denying Charitable Income Tax Deduction Provide Reminder of Need to Strictly Adhere to Statutory Requirements for Deductibility of Façade Easements, Steve Leimberg's Charitable Planning Newsletter, April 2015
Charitable Planning to Avoid New 3.8% Tax on Investment Income, Estate Planning, August 2013
Chief Counsel Advice Applies Substance-Over-Form Doctrine in Disallowing Deduction for Charitable Contribution of Partnership Units, Planned Giving Design Center, March 2015
CCA 201443019 Provides a Reminder That Fair Market Value Deduction Not Available for Donor Deemed to Be a Dealer of Property Contributed to Charity, Steve Leimberg's Charitable Planning Newsletter, February 2015
Tax Court Rescues Tax Deductions for a Charitable Cat Lady, Estate Planning, May 2012
PLR 200202032 Paints Picture of Success for Restrictions on Charitable Bequests of Art, Steve Leimberg’s Charitable Planning Newsletter, February 2006
Practical Charitable Planning for Employee Stock Options, Estate Planning, May 2005
Planning for Donor Control and Other Strings Attached to Charitable Contributions, Estate Planning, September 2003
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New Jersey Appeals Court Requires Refund of Contribution Where Charity Unilaterally Decides Not to Honor the Donors' Originally Expressed Purpose, Steve Leimberg's Charitable Planning Newsletter, July 2014
Lawsuit Against Johns Hopkins Alleging Violation of Donor Intent Finally Comes to an End as Maryland's Highest Court Lets Stand Decisions of Lower Courts in Favor of Johns Hopkins, Steve Leimberg's Charitable Planning Newsletter, July 2014
Lawsuit Against Johns Hopkins University Alleging Violation of Contract and Deed Restrictions and Donor Intent Heads to Trial, Steve Leimberg’s Charitable Planning Newsletter, July 2012
Breach of Trust: VA Violates Its Duty To Use Land As A Home For Veterans, The Strawberry Gazette, Vol. 1-Special Issue: Evidence of Home, Issue 7, January 2011
Princeton and Robertson Family Settle Bitter and Long-Standing Litigation over Donor Intent, Steve Leimberg’s Charitable Planning Newsletter, February 2009.
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Private Foundations Can Now Own 100% of Business Enterprise, Estate Planning, November 2018
Plan Now to Avoid the Private Foundation Excise Tax Rules, Estate Planning, February 2018
Final Regulations Revise Rules on Grants to Foreign Charities by Private Foundations, Journal of Taxation, March 2016
Avoid Unintentional Self-Dealing With Private Foundations, Estate Planning, August 2015
Private Foundations Get Expanded Program-Related Investment Options, Estate Planning, January 2013
Streamlined Method for a Private Foundation to Make Grants to Foreign Charities, Steve Leimberg’s Charitable Planning Newsletter, November 2012
Proposed Regulations Clarify That Program-Related Investments May Be Made by Private Foundations to Accomplish a Wider Variety of Charitable Purposes Through a Wider Range of Investment Vehicles, Steve Leimberg’s Charitable Planning Newsletter, June 2012
The Life Span of a Private Foundation: Perpetual or Limited, Estate Planning Journal, September 2011
Help for Charitable Trusts That Made Erroneous Conversions, Estate Planning, January 2011
IRS Argument That Control by Donor of Private Foundation Disallows Charitable Income Tax Deduction a Loser in Court, Steve Leimberg’s Charitable Planning Newsletter, November 2009
Yeckel – An Important Decision Involving Private Foundations & Excessive Compensation, Steve Leimberg’s Charitable Planning Newsletter, July 2009
IRS Guidance Allows Foundations and Donor-Advised Funds to Rely on Third Parties for Determination of Charity Status, Steve Leimberg’s Charitable Planning Newsletter, April 2007
Planning for Contributions to Foreign Charities by Individuals and Foundations, Estate Planning, July 2005
Is a Basis Step-Up Available On Foundation Founder's Death?, Estate Planning, February 2004
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Richard Fox on Pinkert v. Schwab Charitable Fund – Another Unsuccessful Donor Advised Fund Lawsuit; Steve Leimberg’s Charitable Planning Newsletter, July 1, 2021
Recent Decision in Donor Advised Fund Lawsuit Provides Lessons for Sponsors and Donors; Thomas Reuters Checkpoint/Taxation of Exempts, July/August 2021
Recent Court Decision in Donor Advised Fund Lawsuit Against Fidelity Investments Charitable Gift Fund Provides Lessons for Sponsors and Donors Alike; Thomson Reuters/Tax & Accounting, Estate Planning Journal, Volume 48, Number 06, June 2021
Richard L. Fox – New Court Case on Donor Advised Funds: A Cautionary Tale to Sponsors and Donors on Gift Conditions; Taxation of Exempts, January/February 2021
New Court Case About Donor-Advised Funds: A Cautionary Tale to Sponsors and Donors, Thompson Reuters Checkpoint, Taxation of Exempts, January/February 2021
Can a Disclaimant Serve as Advisor to a Donor-Advised Fund Receiving Disclaimed Assets? IRS Ruling Says “Yes,” Steve Leimberg’s Charitable Planning Newsletter, April 23, 2014
Nevada Supreme Court Lets Donor-Advised Fund Ignore Donor’s Advice, Estate Planning, May 2011
Nevada Supreme Court Addresses Issue of First Impression for Donor-Advised Funds, Steve Leimberg’s Charitable Planning Newsletter, February 2011
National Heritage Foundation Debacle Offers Lesson About Donor-Advised Funds, The Chronicle of Philanthropy, February 2010
Recent DAF Cases Raise Issues of Charities Facing Financial Difficulties, Estate Planning Journal, January 2010
Recent Events Raise Issues About Donor-Advised Funds, Steve Leimberg’s Charitable Planning Newsletter, September 2009.
Ray Styles v. Friends of Fiji: Big Winner at Slots a Big Loser with Nevada Charity, Steve Leimberg’s Charitable Planning Newsletter, March 2009.
IRS Guidance Allows Foundations and Donor-Advised Funds to Rely on Third Parties for Determination of Charity Status, Steve Leimberg’s Charitable Planning Newsletter, April 2007
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Compliance Tips for Type III Supporting Organizations, Estate Planning, March 2014
Proposed Regulations Provide New Guidelines for Type III Supporting Organizations, Estate Planning, March 2010
IRS Continues Ban on Applications for Functionally Integrated Type III Supporting Organizations Except for Those Meeting Advance Notice, Steve Leimberg’s Charitable Planning Newsletter, November 2007
Big Changes In Store for Type III Supporting Organizations, Steve Leimberg’s Charitable Planning Newsletter, August 2007
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Former State Senator Subject to Section 4958 Excise Tax on Misused Charity Funds Despite Having No Official Affiliate With Charity; Taxation of Exempts (WG&L); Sep./Oct. 2021
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Planning and Strategies for Nonexempt Charitable Trusts Part II, Taxation of Exempts, July/August 2009
Planning and Strategies for Nonexempt Charitable Trusts Part I, Taxation of Exempts, May/June 2009
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New Valuation Rules for NICRUT/NIMCRUT Early Termination, Estate Planning, July 2016
Tax Court Issues Opinion on Valuing Remainder Interest in NIMCRUT for Purposes of 10% Remainder Interest Requirement, Net Income Limitation Must be Ignored, Steve Leimberg's Charitable Planning Newsletter, August 2015
Proposed Regulations Apply Special Basis Rules to Combined Sale of Interests in Charitable Remainder Trust, Journal of Taxation, September 2014
A Guide to the IRS Sample Charitable Remainder Trust Forms, Estate Planning, January 2006
New Prop. Regs. On Distributions From CRTs Provide Opportunity, Estate Planning, April 2004
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https://www.pgdc.com/pgdc/validity-shark-fin-clats-remains-doubt-despite-irs-guidance
https://lawprofessors.typepad.com/trusts_estates_prof/2010/11/validity-of-clats-remains-in-doubt-despite-irs-guidance.htmlValidity of Shark-Fin CLATs Remains in Doubt Despite IRS Guidance, Estate Planning, October 2010
A Guide to the IRS Sample Charitable Lead Trust Forms Part II, Estate Planning, May 2009
A Guide to the IRS Sample Charitable Lead Trust Forms Part I, Estate Planning, April 2009
A Guide to IRS Sample Charitable Lead Trust Forms, Steve Leimberg’s Charitable Planning Newsletter, May 19, 2009
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Using Employee Relief Funds to Help Employees Effected by COVID-19, Practical Tax Strategies (May 2020)
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Shield Donations From Bankrupt Charities Creditors, Estate Planning Journal, January 2016
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Emergency Assistance Foundation: Employee Relief Funds, July 7, 2022
CFA Society Philadelphia: Structuring Philanthropy for Intentional Impact, June 16, 2022
SECURE Act and CRTs, BDITs and QSSTs: Good Opportunities for Some Clients, Shankman Law Webinar, June 9, 2020
Charitable Remainder Trusts and Charitable Lead Trusts, The Mid-Atlantic Fellows Institute of the American College of Trust and Estate Counsel (ACTEC), November 8, 2019.
Donor Philanthropy: One Size Doesn't Fit All, Planned Giving Council of Greater Philadelphia's 2019 Planned Giving Day Conference, October 30, 2019.
News in the News, Current Issues in Nonprofit Journalism, American Bar Association Section of Taxation Meeting, May 10, 2019.
Funding Local News: The Philadelphia Experience, 2019 Knight Media Forum, February 26, 2019, Miami, Florida.
Protecting Endowment and Restricted Funds to Further Donor Intent, 2018 Planned Giving Day Conference, October 25, 2018, Planned Giving Council of Greater Philadelphia.
New Models in Philanthropy, Neumann University, The Center for Leadership, December 6, 2017.
Not-for-Profits and Investments: Doing Well While Doing Good, Bryn Mawr Trust Company, Merion Cricket Club, November 15, 2016.
The Creation of the Institute for Journalism in New Media, Financial Planners Association of Philadelphia’s 29th Annual Spring Symposium, St. Joseph’s University, May 11, 2016.
Grantmaking and Fundraising in the Digital Age, Neumann University, The Center for Leadership, April 9, 2016.
Charitable Giving and Tax-Exempt Organization Changes Under the PATH Act of 2015, Webinar, Advisors in Philanthropy, February 16, 2016.
Charitable Contribution of Philadelphia Newspapers to Newly Formed Institute for Journalism in New Media, Temple University Beasley School of Law Media & Communications Law Society, February 9, 2016.
The Nuts and Bolts of Charitable Remainder and Charitable Lead Trusts: Tax Rules, Drafting Guidelines, and Creative Planning Ideas, The 50th Annual Heckerling Institute on Estate Planning (University of Miami Law School), January 14, 2016.
Charities in Distress, Bankruptcy and Impact on Restricted Gifts, Mid-Atlantic Regional Meeting of the American College of Trust and Estate Counsel (ACTEC), September 12, 2015.
Selected Topics in Philanthropic Planning, Princeton Area Community Foundation, May 7, 2015.
Private Foundations: Tools to Add to Your Planning Arsenal to Achieve Your Clients’ Goals, The International Association of Advisors in Philanthropy, April 28, 2015.
Tax Law: Issues Relating to Memberships, Donations and Benefits and Other Nonprofit Concerns, Independence Foundation, March 24, 2015.
Gifts of Property - Do You Know What You Don’t Know?, The Univest Foundation, May 1, 2014.
2014 Charitable Giving in America: The Tax Update, The Community Foundation of South Jersey, March 4, 2014.
The Top Ten Ways Private and Family Foundations Get into Trouble, The Philadelphia Foundation, Private and Family Foundation Seminar, October 1, 2013.
Nonprofit and Philanthropic Tax Issues, Pennsylvania Institute of Certified Public Accountants, Annual Tax Form, November 8, 2012.
Selected Topics in Philanthropy & Tax-Exempt Organizations, Philadelphia Bar Association - Probate and Trust Section, Tax Committee, September 24, 2012.
What Every Estate Planner Needs to Know About Tax-Exempt Organizations and Charitable Gift Planning, The 46th Annual Heckerling Institute on Estate Planning (University of Miami Law School), January 11, 2012.
Private Foundations: Perpetual or Limited Lifespan, The Philadelphia Foundation, November 4, 2011.
Creating Nonprofit Organizations, Daytime With Donna Radio Show, TOGINET Radio, July 15, 2011.
The Power of Charitable Trusts in Planned Giving, Univest Foundation – 6th Annual Planned Giving and Development Seminar, May 5, 2011.
Question and Answer Panel, Ethics and Law Course Presentation, New York University Heyman Center for Philanthropy and Fundraising, April 26, 2011.
Charitable Planning in a Time of Low Interest Rates, ALI-ABA Seminar, December 2010.
Doing Well By Doing Good, Or Hadash Synagogue, March 2010.
Private Foundations: Governance, Duration and Other Hot Topics, Not for Profit Organization Symposium, Washington D.C., November 2008.
Nonprofit Governance and NFP Professionals Serving on Boards, Not For Profit Organization Symposium, Washington D.C., November 2008.
The Art of Philanthropy - Do You Know What You and Your Clients Don't Know: Tools & Techniques for Advisors and Their Clients, Central Indiana Community Foundation, March 2008.
Gifts of Property - Do You Know What You Don't Know?, Current Topics: Private Foundations and Supporting Organizations, Planned Giving Council of Houston, September 2007.
Using Philanthropy to Add Value to Your Clients Relationships, Presentation at the American College, Professional Advisors' Seminar, June 2007.
Luncheon Speech Regarding the Sallie B. and William B. Wallace Chair in Philanthropy at the American College, Advisors in Philanthropy Conference, Chicago, Illinois, April 2007.
Private Foundation Workshop, The Annenberg Foundation, Annual Retreat, November 2006.
Charitable Planning Ideas, Temple University School of Medicine Reunion Day, October 2006.
Donor-Created Entities to Support Public Charities Planned Giving Council of Greater Philadelphia, 2006 Planned Giving Day Conference, Greater Philadelphia Planned Giving Council, October 2006.
Gifts of Property - Do You Know What You Don't Know, Planned Giving Council of Greater Philadelphia, September 2006.
Getting to the Heart of Charitable Giving, Temple University Planned Giving Day, April 2006.
Donor-Created Entities to Support Public Charities, Lorman Educational Services and Penn State University 60th Annual Tax Conference, March and May 2006.
Hot Topics for Academic and Nonprofit Institutions: Essential Issues in Executive Compensation, Dilworth Paxson LLP Seminar, February 2005