Charitable Gift Agreements: Restrictions, Naming Rights, Enforcement and Ensuring Deductibility of Contributions
Recording of a 90-minute CLE webinar with Q&A
This CLE course will provide estate planning counsel and advisers guidance on avoiding legal ramifications in the negotiation and drafting of charitable gift agreements. The panel will discuss critical developments in charitable giving in estate planning, offer real-life examples of the consequences of ineffective charitable gift agreements and offer techniques for negotiating and drafting charitable gift agreements to avoid litigation and negative impact to the donor's estate.
Outline
- Charitable giving in estate planning
- Legal issues stemming from ineffective charitable agreements
- Critical considerations in negotiating and drafting gift agreements
- The impact of conditions and restrictions on the deduction of donor contributions
- Best practices to avoid or manage litigation stemming from gift agreements
Benefits
The panel will review these and other key issues:
- Recent developments impacting charitable giving in estate planning
- Ramifications of ineffective charitable gift agreements
- Critical elements of gift agreements
- Conditions, restrictions and ensuring the deductibility of contributions
- Valuation issues and accurately recording contributions
- Best practices to ensure donor intent and an effective charitable estate plan
Faculty
Jennifer V. Abelaj
Senior Counsel
Davidoff Hutcher & Citron
Ms. Abelaj is Senior Counsel at the firm in the trusts and estates group. Her practice focuses on various areas of tax,... | Read More
Ms. Abelaj is Senior Counsel at the firm in the trusts and estates group. Her practice focuses on various areas of tax, with specific experience in estate planning and administration, not-for-profit organizations and charitable planning, and gift and generation-skipping transfer tax planning.
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Anta Cissé-Green
Associate General Counsel
NYU Langone Health
Ms. Cissé-Green received her J.D. from Brooklyn Law School, summa cum laude, and she received her L.L.M. in Tax... | Read More
Ms. Cissé-Green received her J.D. from Brooklyn Law School, summa cum laude, and she received her L.L.M. in Tax from NYU School of Law. Immediately prior to joining NYU Langone Health in 2016, Ms. Cissé-Green was Senior Counsel at Akin Gump Strauss Hauer & Feld LLP in the firm’s private client services section of the tax group where she advised wealthy individuals on the development of tax efficient vehicles for the transfer of wealth, complex estate and trust administration issues, charitable planning strategies and the formation and governance of tax exempt organizations. Previously, she was an associate with Sullivan & Cromwell LLP and law clerk to the Honorable Lois Bloom, U.S. Magistrate Judge for the Eastern District of New York.
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John R. Wiktor
Atty
Horwood Marcus & Berk
Mr. Wiktor is Chair of HMB's Trusts & Estates practice. He focuses his practice on business law, trusts and... | Read More
Mr. Wiktor is Chair of HMB's Trusts & Estates practice. He focuses his practice on business law, trusts and estates and charitable planning and believes that in order to properly counsel his clients, it is necessary that he go beyond a simple client questionnaire to deeply understand his client's family situation and the inner workings of his client's business.
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