ALI-ABA - Coursebook - Charitable Giving Techniques

Charitable Giving Techniques

Cosponsored by the ABA Section of Real Property, Trust and Estate Law and the ABA Section of Taxation

Thursday-Friday
July 9-10, 2009
Hotel Monaco
Seattle, WA

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Printed Coursebook

The Table of Contents for this coursebook can be found below. For further information about the program, please use the links on the lefthand side under "Course Details".

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1.	Setting the Stage for Charitable Giving By Martin Hall and Jerry J. McCoy	1
	Table of Contents	2
	Study Materials	3
2.	Charitable Remainder Trusts: Charity Can Begin at Home By Lawrence P. Katzenstein	59
	Study Materials	61
	Appendix A: Memorandum re: section 7520 rate	90
	Appendix B: Sample Charitable Remainder Annuity Trusts	93
	Appendix C: Sample Charitable Remainder Unitrusts	96
3.	Investment of Charitable Remainder Trusts in Institutional Endowment Funds The Rulings By Martin Hall	101
	Exhibit A: Original Letter Rulings	104
	Exhibt C: Redemption of Endowment Units Produces Capital Gain	110
	Exhibit B: Backtracking on Lead Trusts	116
4.	Commingling CRT Assets in Endowments By Pamela G. Yang	131
5.	Giving to the Private Foundation, Donor-Advised Fund and Supporting Organization By Victoria B. Bjorklund	137
	Table of Contents	139
	Study Materials	141
	Exhibit A: Not More Than Incidental Benefits	175
	Exhibit B: IRS Announcement 2007-87	176
	Exhibit C: IRS Notice 2006-109	187
	Exhibit D: Private Letter Ruling 9021066, Section 4941	200
	Exhibit E: Matrix of Control	202
	Exhibit F: Family Charities Shift Assets to Donor Funds	203
	Exhibit G: Environmental Foundation Expires, as It Always Wanted	205
	Presentation Slides	207
6.	Charitable Lead Trusts By Edward Jay Beckwith	219
	Table of Contents	221
	Study Material	223
	Appendix A: Rev. Proc. 2007-45	282
	Appendix B: Rev. Proc. 2007-46	302
7.	The Use of Life Insurance in Charitable Planning By Lawrence Brody	311
	Table of Contents	313
	Study Materials	315
	Exhibit A: Charitable Life Insurance Guidelines	379
8.	Charitable Giving Tax Pitfalls: Avoiding; Climbing Out; Cyanide Capsule? By Conrad Teitell	383
	Table of Contents	384
	Study Materials	387
9.	Charitable IRA Rollover in 2010? 2011? By Professor Christopher R. Hoyt	511
	Study Materials	513
	Presentation Slides	582
10.	Charities as Beneficiaries Post-Mortem Issues By Lawrence P. Katzenstein	597
	Study Materials	599
	Appendix A: Example of Code to Calculate Interrelated Estate Tax	613
11.	Charitable Tax-Planning for Closely-Held Businesses and Their Owners By Professor Christopher R. Hoyt	621
	Study Materials	623
	Presentation Slides	660
	Questions Designed to Develop Proposed Intake Guidelines for Acceptance by Charity of Existing Life Insurance Policies Insuring the Lives of Its Donors	673
	Questions Designed to Develop Proposed Administrative Guidelines for Life Insurance Policies Owned by Charity Insuring the Lives of Its Donors	676