Videos: Tax Considerations for Private Foundations and Charitable Trusts

Brian Oard |
Wealth Planning

Wilmington Trust’s Brian Oard and Alvina Lo sat down with Doug Mancino, a Partner with Seyfarth Shaw, at the 2018 Hawaii Tax Institute Conference to discuss the factors families should consider when establishing private foundations and preserving their charitable legacy.Issues Facing Private Foundations Charitable Legacy Please see important disclosures at the end of each video.

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Making Your Charitable Estate Plan Great Again

Carol G. Kroch |
Tax Reform
Charitable Estate Plan NC.jpg

An overview of an important presentation at the 53rd Annual Heckerling Institute on tax saving strategies when making charitable gifts.As a result of the 2017 Tax Cuts and Jobs Act, the estimated number of itemizers has dropped from 37 million to 16 million.This is largely due to the $10,000 cap on the state and local tax deduction and the increasedstandard deduction.

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The Impact of Tax Reform on Charitable Giving

Carol G. Kroch |
Tax Reform
Tax Reform and Philanthropy NC.jpg

A donor’s guide to the new law and how it affects charitable giving. Reviewing the changes to the law from the lens of tax-efficient giving, it’s clear that the 2017 Tax Cuts and Jobs Act created some philanthropic winners and losers for the next few years.With the elimination of the phase-out of itemized deductions, donors who itemize can take advantage of the full amount of their charitable gifts, subject to AGI limits.

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