Topic Index: Corporate Charitable Giving

Alternative Corporate Giving Formats

Introduction Currently, the two most common formats for corporate charitable giving are direct outright gifts and gifts made through corporate private foundations. While these formats afford some advantages, they are by no means the optimal modes available, and the explanation for their widespread use is probably simply lack of information about alternatives. In rather stark […]

Another Way to Reach the Family Business Owner

A potentially significant, if little-known, opportunity for charities was created by the complicated valuation rules applicable to family limited partnerships and corporations, and (indirectly) limited liability companies (“LLCs”), under Internal Revenue Code Section 2704, adopted in 1990. This may well turn out to be a good example of an opportunity for the charity to solve […]