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ABA Techshow® 2004 "60 Sites in 60 Minutes"

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IV.G. Charitable Planning

LREP > IV. SPECIFIC EP TOPICS > G. Charitable Planning

As mentioned on my Home Page, I am very thankful and honored that Legal Research for Estate Planners (LREP) has evolved to a national resource on estate planning (with reviews provided by many fellow practitioners) from its single page beginning. To allow efficient research, LREP is divided into six (6) systematic categories, descending from more general estate planning (EP) research information to more specific, practical information on estate planning. This LREP subcategory of EP TOPICS features information on and tools to do charitable planning. I hope that you find this category of sites helpful.

1. Organizations

Council on Foundations ("Job Bank," "Publications" (by topic), a "Community Foundation Locator," and more) ( 5/22/2005)

Association on Small Foundations (ASF) ("for foundations with few or no staff") (1/23/2005)

Association of Fund Raising Executives ( 6/21/2001)

2. General Charitable Planning Sites

Planned Giving Design Center (superb: the best charitable planning site that I have seen and free to professionals who register; has free charitable trust forms for registered users, digest articles, and also helpful news updates about once per week; major website update implemented as of April 2004) ( 4/18/2004)

Charitable Trust Planning - Vaughn Henry & Associates (Springfield, IL) (very good charitable planning site)

Planned Giving Home - The Able Trust (excellent charitable planning resources produced by Crescendo Interactive, Inc. and made available via The Able Trust's website; most resources available under the "Professional Advisors" area; "Tax References" area includes access to GiftLaw Pro, an Internet-based treatise on charitable gift planning produced by Crescendo Interactive, Inc.) (1/23/2005)

Taxation and Employee Benefits Publications – McGuire, Woods et al. (Richmond, VA) (many helpful articles including "Charitable Giving Alternatives" and the "Charitable Giving and Tax-Exempt Organizations Handbook"; see complete listing under V. EP LITERATURE)

Lawyer Profile: Victoria B. Bjourkland - Simpson, Thatcher & Bartlett (New York, NY) (some of the best charitable gift planning articles on the Internet written by one of the area's leading practitioners; articles include "Choosing How To Give To Charity: Direct Giving and the Private Foundation and Donor-Advised Fund Alternatives," "Overseas Grantmaking in the Face of Anti-Terrorist Financing Initiatives," "Forming and Operating a Private Foundation," and numerous others) (1/23/2005)

A Road Map to Charitable Giving - TIAA/CREF On-line Publications (excellent discussion of charitable giving techniques including discussion of income, gift, and estate tax consequences of charitable giving as well as charitable trusts and other "Giving Arrangements" such as private foundations, supporting organizations, and donor-advised funds; easy to navigate using arrows at bottom of pages) (5/8/2004)

Planned Giving Answers Online - Michigan State University (another excellent and much more comprehensive discussion of charitable planning in "e-book" format with expandable/collapsable table of contents; extensive coverage of "Charitable Bequests," "Charitable Gift Annuities," "Charitable Remainder Trusts," "Retirement Plan Assets," "Appreciated Securities," "Other Gifts," "Gift & Estate Planning Concepts," "Charitable Tax Rules," and more, with "Graphics" chapter that provides illustrations similar to those available on The Capital Trust Company of Delaware website (below under "7. Technology for Charitable Planning")) (5/8/2004)

Harvard University Planned Giving (very helpful "Planned Giving Basics" and "Planned Giving In Depth" areas, as well as case studies under "Real-Life Solutions"; also includes PG Calc's "Planned Giving Calculator" to run most charitable gift calculations under "Other Resources") (5/22/2005)

The Slate 60 ("... the 60 largest American personal charitable contributions") (8/26/2000) ( 6/16/2002)

Rev. Procs. 90-30 (charitable remainder unitrust (CRUT)), 90-31 (net income with make-up unitrust (NIMCRUT)), and 90-32 (charitable remainder annuity trust (CRAT)) - IRS model trust agreements (not available on-line via the IRS site or TaxLinks.com; also lacking some key provisions according to my Miami LL.M. professor Conrad Teitell, who has modified the model trusts (see his site under Charitable Planning Publications above to order)) (NOTE: New IRS models will be forthcoming) ( 6/21/2001)

Planned Giving Design Center - Kallina & Ackerman, LLP (twelve specimen charitable remainder trust form documents (probably also based on the model trusts), available freely in the Advisor Resources section to professionals who register) (main listing above under 2. General Charitable Planning Sites)

GuideStar - The National Database of Nonprofit Organizations (a searchable database of "more than 700,000 U.S. nonprofit organizations" and arguably the most user-friendly) (8/26/2000)

Charities & Non-Profits - IRS ( 12/6/2002)

The Capital Trust Company of Delaware (free charitable planning information under "Personal Trust Services" > "Trusts" > "Philanthropic Estate Planning": Adobe Acrobat one-page overviews on charitable remainder trusts (CRTs), charitable remainder annuity trusts (CRATs), charitable remainder unitrusts (CRUTs), net income CRUTs with make-up provisions (NIMCRUTs), and charitable lead trusts (CLTs) as well as Microsoft PowerPoint presentations on charitable trusts, "Advantages of a NIMCRUT using a Common Trust Fund as the Investment Vehicle," and "Charitable Trusts Case Studies" (main listing under IV. SPECIFIC TOPICS > G. Charitable Planning and secondary listing under VI. EP PRACTICE TOOLS) (1/28/2001) ( 3/21/2004)

The Foundation Center (very good charitable research tools, including incredible "Literature of the Nonprofit Sector," a Java-based searchable database that "incorporates the unique contents of the Foundation Center's five libraries and contains more than 20,900 full bibliographic citations, of which more than 13,700 have descriptive abstracts"; features helpful annotated "FAMILY FOUNDATIONS: A Resource List") ( 3/21/2004)

Jason E. Havens, A Sample of the Estate Planning Vocabulary of the Holy Scriptures, St. Simon's on the Sound Episcopal Church (May 12, 2005) (special thanks to Ronald D. Aucutt, Esq. for the inspiration to create this presentation) (5/22/2005)

Jason E. Havens, A Christian Counselor’s Guide to Creating Computer-Generated Charitable and Other Estate Planning Documents ( 10/31/2004 with imbedded hyperlinks), Institute for Christian Gift Planning (Workshop #1), Christian Legal Society National Conference (Oct. 28, 2004) (10/31/2004)

Jason E. Havens & Thomas O. Wells, Faithful Legal Services for the Benefit of Religious Organizations, 17 Prob. & Prop. 22 (ABA Sept./Oct. 2003) (republished by the Planned Giving Design Center (main listing under IV. SPECIFIC TOPICS, G. Charitable Planning, 2. General Planning Sites) in their Gift Planner's Digest on Oct. 21, 2003 (citation #GPD-20031021163252)) (discussing the tax issues of churches and religious organizations from the entity's perspective, including charitable planning techniques that apply to all charitable organizations) (10/12/2003) ( 10/10/2004)

Main Street - CharityVillage (excellent Canadian charitable site with "News," "Jobs," "Online Resources," "Online Discussions," "Online Tools," "How-to Articles," "Book Reviews," and more) ( 10/11/2003)