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Charitable Planning and Organizations Group

ABA Section of Real Property, Trust & Estate Law

Charitable Planning and Organizations Group

Mission Statement

The committees of the Charitable Planning and Organizations Group are concerned with both sides of the charitable giving process and with the federal and state regulation of charitable giving and charitable donees. The focus of the Charitable Planning Committee is on the various tax and non-tax issues for the donor, while the charity's concerns are addressed by the Charitable Organizations Committee. The Committee on Legislative and Regulatory and Issues focuses on the federal and state regulatory issues related to charitable giving and charitable entities.

Programs, Meetings, and Events

Committee Events

Quarterly Membership Conference Call
March 27, 2013

Please be sure to join us on our quarterly membership call on Wednesday, March 27, 2013 at 12:00 PM Central (1:00 PM Eastern) time.

This quarter's presentation is: "The Impact of the American Taxpayer Relief Act of 2012 (ATRA) on Charitable Giving: Do Tax Deductions Matter?" Grace Allison, Adjunct Professor of Law at the University of New Mexico School of Law and the Co-Chair of our Charitable Organizations Committee, will cover the basics of ATRA as they apply to charitable giving, including tax rates, the Pease limitation on itemized deductions, the IRA Rollover, and other topics. Then Ramsay Slugg, Managing Director of U.S. Trust/Bank of America Private Wealth Management and our Group Chair; Grace; and other members of our Group will discuss the various schools of thought on if and how much these changes may affect donations.

As always, the call will also provide an update on the Group's current projects, including a preview of the Spring Symposia CLE meeting.

Mark your calendars and join the call on Wednesday, March 27, 2013 at 12:00 PM Central (1:00 PM Eastern) time. Here is the dial-in information:

Call-in number: 866-646-6488 (International: +1 707-287-9583)
Participant pass code: 53807002591

 
Section Events
May 20, 2013 - May 21, 2013
American Bar Association
Chicago,
IL
Format: Live/In-Person

May 21, 2013
Location: N/A
Format: Webinar/Teleconference

May 22, 2013
American Bar Association
Chicago,
IL
Format: Live/In-Person

CLE Materials, Related Resources & Other Links

Resource: Conrad Teitell's 2/26/2013 Treasury Comments on Behalf of ACGA
Resource: Conrad Teitell's 2/14/2013 Statement to House Ways and Means Committee on Behalf of ACGA
Resource: Conrad Teitell's 4/26/2012 Statement to House Ways and Means Committee on Behalf of ACGA
Resource: Conrad Teitell's 1/31/2012 Statement to the Senate Finance Committee on Behalf of ACGA
Resource: December 2011 Follow-Up: Senate Finance statement of Conrad Teitell (on behalf of ACGA)
Resource: December 2011 Quarterly Group Call: Year-End Planning by Chris Hoyt (full slides)
Resource: December 2011 Quarterly Group Call: Year-End Planning by Chris Hoyt (handout)
Resource: 2010 Presentation on Bank of America Study of High Net Worth Philanthropy
Resource: 2009 Summary of Proposed Regulations on Type III Supporting Organizations
Resource: 2008 Charitable Review
Resource: Steve Akers' Christiansen Formula Disclaimer Analysis
Resource: Group Comments to House Ways and Means Committee on Provisions Relating to Tax-Exempt Organizations in the Pension Protection Act of 2006 - August 3, 2007
Resource: Comments Regarding Sections 509 and 4943 submitted January 3, 2008
Resource: ABA-RPTE submission to IRS on donor advised funds - April 9, 2007
Link: Planned Giving Design Center
Link: National Committee on Planned Giving
Link: Council on Foundations
Link: Publication 78, Cumulative List of Organizations described in 170(c) of the Internal Revenue Code of 1986,
CLE: 2008 Fall: UMIFA and UPMIFA: The Law of Endowments
CLE: 2008 Fall: Uniform Prudent Management of Institutional Funds Act
CLE: 2008 Fall: Uniform Prudent Management of Institutional Funds Act drafted by the National Conference of Commissioners on Uniform State Laws
CLE: 2008 Fall: The Uniform Unincorporated Nonprofit Association Act – A Vast Improvement and A First Attempt at International Collaboration
CLE: 2008 Fall: Black Letter of the Model Nonprofit Corporation Act (without comments)
CLE: 2008 Fall: Principles used in drafting the various uniform nonprofit laws
CLE: 2007 Spring: Charitable Giving 101
CLE: 2007 Spring: 2006 Federal Land Conservation Tax Code Changes Explained
CLE: 2007 Spring: Conservation Easements and the Pension Protection Act of 2006
CLE: 2007 Spring: Conservation Easements and The Pension Protection Act of 2006 - Table of Contents
CLE: 2007 Fall: Definition of a Donor-Advised Fund
CLE: 2007 Fall: Comments of Individual Members of the ABA Section of RPTE, Charitable Planning and Organizations Group, Concerning IRC Sections 170, 4966, 4967 and 4958, in Response to Notice 2007-21
CLE: 2007 Fall: Comments on Provisions Relating to Tax- Exempt Organizations in the Pension Protection Act of 2006
CLE: 2007 Fall: Comments in Response to IRS Notice 2006-21 on Treasury Study on Donor Advised Funds and Supporting Organizations
CLE: 2007 Fall: Council of Foundations Comment Letter in Response to IRS Notice 2007-21
CLE: 2007 Fall: Summary of Charitable Provisions in the Pension Protection Act of 2006 (PPA)
CLE: 2005 Spring: Charitable Planning and Exempt Organizations Group Roundtable
Resource: Grace Allison's Outline: 2013: What Hath Congress Wrought

Related Products

The Estate Tax-What Is Going On and What to Do Before 2011 (Or, Wandering Through Alice's World) Audio Download
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Leadership

Chair:  Ramsay H Slugg

Vice-Chair:  Elaine Waterhouse Wilson

Committee Roster (298 total members)

Listserves

rpte-charitable
Contact members of the Charitable Planning and Organizations Group
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Modified by Adam Bielawski on May 2, 2013

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