Estate and Elder Law

Recent Posts

Kathleen M. Sablone on Private Operating Foundations
Posted on 4 Oct 2010 by Kathleen M. Sablone

A private operating foundation is a hybrid charitable organization that combines aspects of a private foundation and a public charity. Whereas private foundations traditionally make grants to other organizations, a private operating foundation conducts... Read More

Ballard Spahr LLP: IRS Announces that Gifts to Single-Member LLCs Owned by Charitable Organizations Are Deductible
Posted on 16 Aug 2012 by Ballard Spahr LLP

By Jean C. Hemphill and Christopher A. Jones The IRS has published welcome, long-awaited guidance regarding the deductibility of contributions made to a single-member limited liability company (LLC) owned by a charitable organization. For a variety... Read More

Ballard Spahr LLP: IRS Announces that Gifts to Single-Member LLCs Owned by Charitable Organizations Are Deductible
Posted on 16 Aug 2012 by Ballard Spahr LLP

By Jean C. Hemphill and Christopher A. Jones The IRS has published welcome, long-awaited guidance regarding the deductibility of contributions made to a single-member limited liability company (LLC) owned by a charitable organization. For a variety... Read More

Kathleen M. Sablone on Private Operating Foundations
Posted on 4 Oct 2010 by Kathleen M. Sablone

A private operating foundation is a hybrid charitable organization that combines aspects of a private foundation and a public charity. Whereas private foundations traditionally make grants to other organizations, a private operating foundation conducts... Read More