Charitable Planning Options
How is a donor to know what vehicle to use when gifting to charity? There are many options, each with their own benefits and burdens. This session will address the main giving vehicles, compare and contrast to help advisors determine the right method for giving.
The session will cover the following types of entities and issues :
- Public charities -- when does it make sense to use existing charities vs. starting something new
- Supporting organizations - what to know before setting one up, and the role of the supported organizations
- Private foundations - pros, cons and restrictions to be aware of, including the differences between private operating foundation and grantmaking foundations
- Donor advised funds - what are they, and when are they useful
- Gifting considerations -- what is being given and for what purpose?
- 501(c)(4) and for-profit vehicles -- when to consider giving without getting a tax deduction
The session is for advisors who work with nonprofits or donors, and accountants who work for nonprofits who receive donor questions.
Tracy Paglia, CPA, is a tax partner with Moss Adams LLP. She has over 19 years of public accounting experience identifying and meeting the tax and consulting needs of Not-for-Profit and exempt Healthcare clients, their for-profit affiliates and donors. Her expertise includes areas such as attaining, maintaining and termination of tax exempt status, preparing and analyzing the Form 990, state registration and filing requirements, intermediate sanctions, compensation issues, forming and operation ... View Full Profile