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PFP 5326: Advanced Charitable Planning
Description This course reviews sophisticated charitable planning techniques with a special emphasis on creative uses of private foundations, donor advised funds, charitable remainder trusts, and advanced charitable estate planning techniques. Emphasis will be on simultaneous use of multiple planning techniques in a large transaction context to maximize tax benefits, donor control, and nonprofit benefit. Financial analysis of nonprofit organization strength and effectiveness will also be covered. Previously or simultaneously taking PFP 5325 Introduction to Charitable Planning and PFP 5398 Estate Planning is recommended but is not a prerequisite.
Syllabus
Course Outline
Introduction to complex charitable planning Motivations for sophisticated planning Review of charitable planning and tax concepts
Management of Private Foundations Establishment Operation Limitations on restricted gifts Termination Family values and family foundation structures
Management of Charitable Remainder Trusts & Charitable Leads Trusts Creation & Operation Trustees Payouts Charitable Deductions Debt Investments
Complex Applications: Charitable Leads Trusts CLT/Family Limited Partnerships Combinations CLT/Charitable Remainder Trusts Combinations CLAT/CLUT Combinations CLTs, Dynasty Trusts, and Generation Skipping Transfer Tax
Complex Applications: Charitable Remainder Trusts CRT/Irrevocable Life Insurance Trust Combinations CRT/Qualified Terminable Interest Property Combinations Education CRTs
Charitable planning and retirement Planning with retirement plan assets NIM-CRUTs FLIP-CRUTs FLEX-CRUTs “Spigot” Trusts
Charitable planning with closely held business interests
International Giving
State Fundraising Regulation
Philanthropic Impact Assessing nonprofit organizations Nonprofit governance
Planned giving cultivation and solicitation |
