Bulk operations
New Section 4943(g) now allows Private Foundations to overcome the excess business holdings rule. While strict in many ways, it does...
Spotlighting an overlooked tool of personal philanthropy

Private operating foundations are a little understood and under utilized planning tool. Dennis Walsh provides great insight and useful...

16 Mar 2016 | Foundations | National Publication, Richard L. Fox, Esq. | Article | 3 comments
Much has been written about the gift made by Mark Zuckerberg and his wife, Dr Priscilla Chan. A lot of it has been critical. Author Richard Fox contributes a revealing article that thoroughly analyzes much of the reasoning behind this structure.

David Wheeler Newman gives us an excellent analysis of excess business holdings and unrelated business taxable income (UBTI) based on a recent PLR.

22 Nov 2013 | Foundations | National Publication | News story

The Aspen Institute has announced the release of two brand new free online publications as a follow-up of its 2010 study for artists interested in creating a private foundation and we have them for you right here!


Writing for The Wall Streeet Journal, Arden Dale reports that although a lot of people like the idea of having a private charitable foundation of their own, financial advisers caution they're not suitable for everyone and this is an attractive alternative...

22 Feb 2011 | Foundations | National Publication | News story
Writing on behalf of Caplan & Drysdale, Michael Durham has thanked the Treasury for agreeing to meet with the Wisconsin Alumni Research Foundation for the purpose of discussing the contours of the currently proposed "Government Entity Exception" allowing...
1 Feb 2011 | Foundations | National Publication | News story | 2 comments
Writing for The New York Times, Paul Sullivan discusses the issues and alternatives survivors face with maintaining a private foundation following the death of its founder.

Many people who control private non-operating foundations find they do not offer as much planning flexibility as other types of giving vehicles and entities...

14 Aug 2002 | Foundations | National Publication | Article | 2 comments
"I have a private non-operating foundation. What do I do now?" In this edition of Gift Planner's Digest, The Community Foundation for Greater Atlanta's own Bryan Clontz uses numerous case studies to illustrate ten ways in which community foundations and other like...
This may seem like an all-encompassing title, but according to Los Angeles attorney Jeffrey Davine, his firm received so many inquiries from clients and their advisors regarding type 3 supporting organizations, they decided to draft an explanation for advisors and...

Thinking about a private foundation? Maybe you should consider an alternative. In this article, Los Angeles attorneys David Wheeler Newman and Jose Silva examine the roles that public charities, common funds, and supporting organizations can play accomplishing...

Individuals with significant wealth frequently create family foundations to help organize their philanthropy. Historically, private nonoperating foundations have been the vehicle of choice in filling this role. In this week's edition of Gift Planner's Digest, Helen...
28 Apr 1999 | Foundations | National Publication | Article | 1 comments
In this edition of Gift Planner's Digest, New York attorney Patrick Martin discusses the technical requirements, operation, and uses of supporting organizations as described under Section 509(a)(3).
The Planned Giving Design Center editors take issue with an article that appeared in the May 28, 1998 edition of the Wall Street Journal -- "How to Succeed in Philanthropy without Really Giving Anything."
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