Managing Foundations and Charitable Trusts

Roger D. Silk 지음

Bloomberg Press 2011년 06월 09일 출간

작품소개

책소개

The insider's guide to charitable organizations for donors and their advisorsDo you know when to use a private foundation, a donor-advised fund, or a charitable remainder trust or other charitable vehicle? Do you know the different tax benefits, limitations, and control rules for each alternative? Do you have an appropriate investment policy for your endowed charities? Do you have a rubric for avoiding fraud? Do you know what to look for to make sure that your charitable donations don't do the opposite of what you intend? In Managing Foundations and Charitable Trusts, Roger D. Silk and James W. Lintott provide a comprehensive guide for charitable donors and their advisers. Additional topics include:Foundation GovernanceWhen to seek additional professional helpWhen and how to turn a CRT interest into cashKey tax issuesCreating a legacyWhy tax planning is so difficult, and how to approach itStraightforward and authoritative, Managing Foundations and Charitable Trusts is a handy, easy-to-read guide that all donors and their advisors will want to keep on hand.

목차

Preface.Acknowledgments.Chapter One: The Basics of Charitable Giving.Direct Gifts.Supporting Organizations.Donor-Advised Funds.Private Foundations.Conclusion.Chapter Two: Tax Incentives and Limitations.Four Powerful Tax Incentives.Details on Tax Deduction Limits.Finding the Best Giving Strategy.The $1.6 Trillion Loss.Estate Taxes.Conclusion.Chapter Three: Charitable Planning and Taxes.Giving Approach.Tax Planning Complexity.Guidelines for Analytical Expenditure; Or, is Analysis Worth it?What to Do When Tax Rates are Uncertain.Timing of Gain Realization.Charitable Remainder Trusts and Deferral.Conclusion.Chapter Four: Planning with Charitable Lead Trusts and Charitable Remainder Trusts.Charitable Lead Trusts.Charitable Remainder Trusts.Flexibility and Irrevocability.Chapter Five: Foundations and Children.Affluenza.Bringing Families Closer.Transmitting Values.Providing Valuable Skills.Conclusion.Chapter Six: Benefits of Giving While You&-re Still Alive.Personal Satisfaction.Create a Legacy.The Problem with Waiting.From the Grave: Control&-But Not Too Much.What About Too Little Direction?Who Gets Control?Conclusion.Chapter Seven: Effective Foundations: The Business of Philanthropy.The Mission Revisited.Getting Started.Know Your Charities.Governing for Effectiveness.Approaches to Grant Making.You Get What You Negotiate.Stand on the Shoulders of Others.Outside Experts Can Make the Difference.Types of Support: Periodic versus Endowment, General versus Program.Is Measurement Worthwhile?Establishing Measures.Provide Feedback.Give Wisdom in Addition to Wealth.Give Strategically.Exercise of Leverage.Make Foreign Donations Deductible.Use Public Relations Effectively.Create Financial Leverage through Tax-Exempt Financing.Let Your Foundation Do

작가정보

저자(글) Roger D. Silk

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Roger D. Silk, CEO of Sterling Foundation Management, is widely recognized as a leading expert in the field of private foundations and charitable trusts. As a founder and board member of several nonprofit organizations, former bond trader at the World Bank, and Stanford-trained PhD economist, Dr. Silk possesses a unique blend of experience, practical knowledge, and theoretical insight that has enabled him to help build Sterling Foundation Management into the market leader that it is today.James W. Lintott is Chairman of Sterling Foundation Management and a board member of Dean and Deluca and several private investment companies. He has over two decades of experience working with wealthy individuals and families. In addition, Mr. Lintott serves on the boards of a number of nationally recognized charities, including the Freer/Sackler Galleries of the Smithsonian Institution, the U.S.-Japan Foundation, and Best Buddies International.