Outside the context of outright gifts of cash to a public charity, charitable giving can be complicated. Familiar examples of charitable giving techniques that can present challenges include charitable gift annuities, split-interest charitable trusts, farm or residence remainder interest gifts, gifts of equity in a closely-held entity and IRA charitable rollovers. This teleconference will go beyond those familiar examples and explore additional areas that can be traps for the unwary, including:

• Emerging Issues Surrounding Donor Advised Funds

• Conservation Easements

• Internal Revenue Code Section 642(c) Deduction

• Mismatch Between Gross Estate Inclusion and Charitable Deduction

RSVP to Kelly Sweet (button below). Free for Members! Non-members: $15. Pay via PAYPAL or mail a check: Donna Turner, Smith Watson & Company LLC, 7 North Street, Suite 205, Pittsfield, MA 01201. Thank you!