Maximizing Benefits from Gifts of Interests in (or Income from) Business Entities, Part 1
Alex Nakos
PROBATE& PROPERTY MARCH/APRIL 2005 65 Adonor must successfully navigaat through a complex set of rules to obtain the most bang for the buck out of a charitable contributtion The donor must analyze matteer such as (1) the identity of the donor (individual, C corporation, S corporation, partnership, estate, or trust), (2) the donor’s expected adjustee gross income (AGI) or in the case of a trust, its unrelated business taxable income (UBIT) for the year of the gift (and possibly in the five...