Through 2013, people age 70 1/2 and older can transfer up to $100,000 of IRA assets to public charities without triggering federal income taxes today or estate tax in the future. This fact sheet from the Council on Foundations outlines the legislation and the details.
The Accountability Self-Assessment Tool is a comprehensive and flexible resource that private foundations (family, independent or corporate) can use to help ensure that they are complying with all relevant federal laws and regulations
Do you want to know how a new structure can help your community foundation on the path to sustainable growth? Are you curious about the structural options available to help your foundation leverage expertise, promote philanthropy, and amplify community leadership and program strategy?