Maximizing Benefits from Gifts of Interests in (or Income from) Business Entities, Part 2
Alex E. Nakos
PROBATE& PROPERTY MAY/JUNE 2005 47 This is Part 2 of a two-part article on maximizing benefits from charitable gifts of interests in (or income from) business entities. Part 1, which appeared in the March/April 2005 issue, presented a general overview of the charitable contribution rules for contributions by individuals and trusts. Part 2 will begin with an overview of the charitable contribution rules for contributions by C corporations, S corporatioons and partnerships and then will discuss...