We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

Under Sec. 170(f)(8), to claim a charitable contribution deduction for any contribution of $250 or more, a donor must obtain from the donee charity a contemporaneous written acknowledgment containing ...

Pursuant to New York Estates, Powers and Trusts Law (EPTL) §2-1.5, an individual may advance part or all of his or her estate to a beneficiary. Making an advancement to a child or other intended ...

Analysis Substantiating Charitable Gifts: Specimen Letter to Clients Now is a good time to tell your clients how to substantiate their charitable gifts on their 2021 federal income tax returns—due by ...

I don’t know much about art, but I know what I like. Attributed to Orson Welles (but likely said by others much earlier) He knows all about art, but he doesn’t know what he likes. Cartoon caption, The ...