Estate and Elder Law

Recent Posts

Charitable Giving is on the Rise, Even During Slow Economic Times
Posted on 4 Aug 2011 by Brian A. Boys

A recent report from the Giving USA Foundation and the Center on Philanthropy at Indiana University shows that charitable giving nationwide rose 3.8% in 2010. This increase comes after two years of steep declines. The study estimates that donations from... Read More

McNees Wallace & Nurick LLC: Tax-Advantage Charitable Giving
Posted on 18 May 2012 by McNees Wallace & Nurick LLC

By David M. Watts, Jr. If you are charitably inclined, there are tax-advantaged ways to make a gift to a favorite charity while enjoying the income from that gift for your lifetime. Many educational and charitable organizations offer plans that combine... Read More

McNees Wallace & Nurick LLC: Pennsylvania Supreme Court Affirms Constitutional Test Must be Met by Those Seeking Charitable Exemptions
Posted on 8 Jun 2012 by McNees Wallace & Nurick LLC

By Randy L. Varner In a 4-3 decision, the Pennsylvania Supreme Court, in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, No. 16 MAP 2011 (April 25, 2012) (" Mesivtah") [ enhanced version available to lexis.com... Read More

Charitable Giving is on the Rise, Even During Slow Economic Times
Posted on 4 Aug 2011 by Brian A. Boys

A recent report from the Giving USA Foundation and the Center on Philanthropy at Indiana University shows that charitable giving nationwide rose 3.8% in 2010. This increase comes after two years of steep declines. The study estimates that donations from... Read More

Morrison & Foerster LLP: Charities, S Corporations and UBIT: Why a Charitable Gift of S Corporation Stock May Not Be the Best Option
Posted on 28 Feb 2012 by Morrison and Foerster LLP

By Danielle T. Zaragoza , Esq., Morrison & Foerster LLP Not all charitable gifts are created equal, and a charity is not required to accept any and all donations of property, especially property that may be difficult to own or liquidate in furtherance... Read More

Ballard Spahr LLP: Back to the Future for Real Estate Tax Exemptions and PILOTs/SILOTs? Charities Must Meet HUP Test and Act 55, Pennsylvania High Court Rules
Posted on 6 Jun 2012 by Ballard Spahr LLP

By Philip B. Korb and Wendi L. Kotzen For charitable organizations in Pennsylvania, obtaining and preserving real estate tax exemptions just got a little more difficult. The Pennsylvania Supreme Court has ruled that the statute intended to clarify... Read More

Funding the Family Foundation: Considerations for Donors of Privately Held Securities
Posted on 1 Feb 2011 by Morrison and Foerster LLP

By Sonja K. Johnson , Esq., Morrison & Foerster LLP Private family foundations have long been a popular vehicle for high net worth individuals to take advantage of valuable tax planning opportunities while maintaining ongoing involvement with the... Read More

Substantiating Charitable Deductions
Posted on 3 Feb 2012 by John Dedon

Taxpayers who claim income tax deductions for charitable contributions must request and obtain the written acknowledgement from the charity that the contribution was made. It is due by April 17, 2012, the time the income tax return is filed. Failure... Read More

Substantiating Charitable Deductions
Posted on 3 Feb 2012 by John Dedon

Taxpayers who claim income tax deductions for charitable contributions must request and obtain the written acknowledgement from the charity that the contribution was made. It is due by April 17, 2012, the time the income tax return is filed. Failure... Read More

McNees Wallace & Nurick LLC: Pennsylvania Supreme Court Affirms Constitutional Test Must be Met by Those Seeking Charitable Exemptions
Posted on 8 Jun 2012 by McNees Wallace & Nurick LLC

By Randy L. Varner In a 4-3 decision, the Pennsylvania Supreme Court, in Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County Board of Assessment Appeals, No. 16 MAP 2011 (April 25, 2012) (" Mesivtah") [ enhanced version available to lexis.com... Read More

Ballard Spahr LLP: Back to the Future for Real Estate Tax Exemptions and PILOTs/SILOTs? Charities Must Meet HUP Test and Act 55, Pennsylvania High Court Rules
Posted on 6 Jun 2012 by Ballard Spahr LLP

By Philip B. Korb and Wendi L. Kotzen For charitable organizations in Pennsylvania, obtaining and preserving real estate tax exemptions just got a little more difficult. The Pennsylvania Supreme Court has ruled that the statute intended to clarify... Read More

Funding the Family Foundation: Considerations for Donors of Privately Held Securities
Posted on 1 Feb 2011 by Morrison and Foerster LLP

By Sonja K. Johnson , Esq., Morrison & Foerster LLP Private family foundations have long been a popular vehicle for high net worth individuals to take advantage of valuable tax planning opportunities while maintaining ongoing involvement with... Read More

McNees Wallace & Nurick LLC: Tax-Advantage Charitable Giving
Posted on 18 May 2012 by McNees Wallace & Nurick LLC

By David M. Watts, Jr. If you are charitably inclined, there are tax-advantaged ways to make a gift to a favorite charity while enjoying the income from that gift for your lifetime. Many educational and charitable organizations offer plans that combine... Read More

Morrison & Foerster LLP: Charities, S Corporations and UBIT: Why a Charitable Gift of S Corporation Stock May Not Be the Best Option
Posted on 28 Feb 2012 by Morrison and Foerster LLP

By Danielle T. Zaragoza , Esq., Morrison & Foerster LLP Not all charitable gifts are created equal, and a charity is not required to accept any and all donations of property, especially property that may be difficult to own or liquidate in... Read More