chevron-down Created with Sketch Beta.

    Charitable Planning and Exempt Organizations Group Committees

    The committees of the Charitable Planning and Exempt Organizations Group are concerned with both sides of the charitable giving process. The various tax and non‐tax issues for the donor are addressed by the Lifetime and Testamentary Charitable Planning Committee, while the donor organization perspective is the focus of the charitable Organizations Committee.

    Join our Community

    Charitable Organizations

    The committee focuses on charitable gift planning issues from the donee perspective such as, formation, governance and operation of charitable organizations, including choice of entity, qualification for tax- exempt status and qualification as private foundation or supporting organization. It also follows, proposes and participates in legislation and regulations projects that effect the organization of different types of charitable organizations, including community foundations and donor advised funds. The committee prepares comments on legislation and regulations, responds to requests from the Service and Treasury for comments on current issues, publishes information for Section members on these topics and participates in or sponsors Section CLE programs.

    The committees frequently join together on projects that impact donors and donees. Recent activities of both committees include comments to the Internal Revenue Service on donor advised funds and to the Subcommittee on Oversight of the Committee on Ways and Means of the United States House of Representatives on the impact of the Pension Protection Act of 2006.

    Charitable Planning

    This committee is concerned with charitable giving as a component of estate planning, including planning, drafting and administration. The committee prepares comments on legislation and regulations, responds to requests from the Service, Treasury, and Congress for comments on current issues, publishes materials for Section members on these topics, and participates in or sponsors Section CLE programs.

    Legislative and Regulatory Issues

    The committee focuses on federal and state charitable regulation and legislation that impacts charitable giving from both the donor and donee perspective. It addresses a wide range of issues, including federal and state income and estate tax, and state law issues relating to planned gifts, including donor restrictions and endowment spending, and more generally, the regulation of charitable entities.