Volume 59, Issue 1
This article discusses three income tax regimes regulating section 501(c)(3) public charities: the proscription against inurement, the proscription against more-than-incidental private benefit.
This article approaches the intricacies of donor advised funds by contrast to private foundations, with focus on their disparate treatment of disqualified persons and an eye towards potential legisla…
A lawyer who acts as an attorney-trustee of a trust may include a broad exculpatory clause in the relevant trust that protects the lawyer from liability should she act negligently or recklessly in th…