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Posted March 24th, 2017

Let’s Take a Look at the Estate Tax Charitable Deduction

The estate tax charitable deduction is different from the income tax charitable deduction in several important ways. First, the estate tax charitable deduction is allowed for a gift (bequest) to a foreign charity, such as a university in England. The income tax charitable deduction is allowed only for gifts to U.S. charities. That’s why some… read more

Posted March 6th, 2017

It’s Important to Know About the “Partial Interest” Rule: Part 3

A lot of “planned” gifts are partial interest gifts that are deductible because of exceptions to the general rule of non-deductibility. For example, the gift of a remainder interest in a qualified charitable remainder trust is deductible. What about gift annuities? These are not partial interest gift plans. A gift annuity simply involves the transfer… read more

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