Last month's featured article explained the benefits to charity and donors of the gift of copyrights. This month, we discuss the gift of another form of intellectual property – the gift of a patent. As with gifts of copyright, a patent makes an excellent gift to charity. However, there are some specific considerations that donors and charities must keep in mind. >> More

Karl Hendricks was a man with the golden touch. Throughout his life, it seemed every investment idea that he touched turned to gold. By far, Karl was most successful with real estate investments. It was definitely his passion. >> More

Decedent's estate plan created a testamentary charitable lead trust (the trust). The estate filed Form 706 and claimed a deduction under Sec. 2055(a) on Schedule O. Later, with approval from the remainder and income beneficiaries, the trustees of the trust sought probate court approval to modify the payout method of the trust from a straight ten-year annuity to an increasing annuity payment. >> More

The GiftLaw Calculator is a planned gifts calculator for professionals that follows the IRS format. Click here to access and run charitable deduction calculations for the following gift plans. >> More