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Managing foundations and charitable trusts : essential knowledge, tools, and techniques for donors and advisors /
"Establishing a private foundation is not only of benefit to tax and estate planning, but is a powerful way to help your community and build a permanent legacy. Managing Foundations and Charitable Trusts is an essential guide to setting up a private foundation, whether you are looking to establ...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken, N.J. :
Bloomberg Press,
2011.
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| Colección: | Bloomberg financial series.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Machine generated contents note: ch. 1 Basics of Charitable Giving
- Direct Gifts
- Supporting Organizations
- Donor-Advised Funds
- Private Foundations
- Conclusion
- ch. 2 Tax Incentives and Limitations
- Four Powerful Tax Incentives
- Details on Tax Deduction Limits
- Finding the Best Giving Strategy
- $1.6 Trillion Loss
- Estate Taxes
- Conclusion
- ch. 3 Charitable Planning and Taxes
- Giving Approach
- Tax Planning Complexity
- Guidelines for Analytical Expenditure: Or Is Analysis Worth It?
- What to Do When Tax Rates Are Uncertain
- Timing of Gain Realization
- Charitable Remainder Trusts and Deferral
- Conclusion
- ch. 4 Planning with Charitable Lead Trusts and Charitable Remainder Trusts
- Charitable Lead Trusts
- Charitable Remainder Trusts
- Flexibility and Irrevocability
- ch. 5 Foundations and Children
- Affluenza
- Bringing Families Closer
- Transmitting Values
- Providing Valuable Skills
- Conclusion
- ch. 6 Benefits of Giving While You're Still Alive
- Personal Satisfaction
- Create a Legacy
- Problem with Waiting
- From the Grave: Control-But Not Too Much
- What about Too Little Direction?
- Who Gets Control?
- Conclusion
- ch. 7 Effective Foundations: The Business of Philanthropy
- Mission Revisited
- Getting Started
- Know Your Charities
- Governing for Effectiveness
- Approaches to Grant Making
- You Get What You Negotiate
- Stand on the Shoulders of Others
- Outside Experts Can Make the Difference
- Types of Support: Periodic versus Endowment, General versus Program
- Is Measurement Worthwhile?
- Establishing Measures
- Provide Feedback
- Give Wisdom in Addition to Wealth
- Give Strategically
- Exercise of Leverage
- Make Foreign Donations Deductible
- Use Public Relations Effectively
- Create Financial Leverage through Tax-Exempt Financing
- Let Your Foundation Do the Dirty Work
- Conclusion
- ch. 8 Road to Hell: Beware of Unintended Consequences
- Food Aid
- Private Charity and Unintended Consequences
- Fungible Money and Inadvertent Funding of Terrorism
- How to Give Restricted Grants
- Poverty-Again
- ch. 9 Developing an Appropriate Foundation Investment Policy
- What to Include in an Investment Policy
- Conclusion
- ch. 10 Developing and Implementing a Foundation Asset Allocation Policy
- Differences between Corporation and Foundation Investment Plans
- Seven Deadly Sins of Foundation Asset Allocation Policy
- Developing a Good Asset Allocation Policy
- Should an Asset Allocation Policy Change over Time?
- Capturing the Rebalancing Bonus
- Active Management versus Indexing
- Who Is Responsible for the Asset Allocation Policy?
- Conclusion
- ch. 11 Main Themes in Legal Compliance
- Some Compliance Errors May Seem Funny, but They're Not
- Fail-Safe System
- Required Activities
- Prohibited Activities
- Conclusion
- ch. 12 Fraud, Inflation, and Market Risk
- Stanford Case
- Enron
- Baptist Foundation of Arizona Case
- Bre-X Fraud
- Allied Capital
- Fraudulent or Not? You Decide
- What Is XYZ?
- How Will Social Security End?
- Promised Benefits
- Real Terms
- Inflation: A Brief History
- Inflation Indexing
- Foundations and Endowments Are Highly Exposed to Inflation
- Avoiding Fraud
- ch. 13 Other Planned Giving Vehicles
- Charitable Gift Annuity
- Gift Annuities versus Regular Annuities
- Partial Exclusion of Annuity Payments from Income Tax
- Bargain Sale
- Charitable Gift Annuity versus CRT
- Remainder Gifts with Retained Life Estate
- Pooled Income Funds
- ch. 14 Donor-Advised Funds
- History
- Guidelines
- Highlights
- Fees and Costs
- ch. 15 Building Assets with Charitable Planning
- Professionally Managed, Turnkey Private Foundations
- Foundation Manager s Role
- Conclusion
- ch. 16 How to Select a Foundation Manager
- Choosing a Full-Service Manager
- Conclusion
- ch. 17 What Can You Donate to Charity?
- Publicly Traded Securities
- Nonpublicly Traded Business Interests
- Tangible Personal Property
- Intangible Personal Property
- Qualified Retirement Plans
- Real Estate
- Conclusion
- ch. 18 When the Shoe No Longer Fits
- Private Foundations
- Charitable Remainder Trusts
- Getting Rid of Other Charitable Vehicles.