Rebecca Bibleheimer

Senior Complex Gifts Officer at The Oregon Community Foundation

4 年

Has there been any updated or further guidance on this issue? I thought I heard that some were reversing their thinking on this but I am having trouble finding anything. Thank you for this great article and always being a wonderful resource!

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Russell James, J.D., Ph.D., CFP?

Professor of Charitable Financial Planning at Texas Tech University

4 年

The Joint Committee on Taxation from Congress report now supports the idea that cash gifts to fund a CRT do not qualify. This agrees with the position taken in the article. The new report states, "thus, contributions to, for example, a charitable remainder trust?generally are not qualified contributions, unless the charitable remainder interest is paid in cash to an eligible charity during the applicable time period." https://www.jct.gov/publications.html?func=download&id=5256&chk=5256&no_html=1

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Lynda Sands

Attorney, Consultant, Speaker and Author in High Net Worth Estate Planning and Planned Giving

4 年

Thanks for this wonderful, short, clear article! As usual, your work is just great!

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Linda G.

Major Gift and Planned Giving Fundraiser

4 年

Thank you so much for your wonderful analysis, Russell!

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