Steven Roy Management and Cambyses Financial Advisors, LLC
Effective Representation for Exempt Organizations and Their Donors
The Archive - Library: Access our "Most Read" Publications From one Location
This Page is Always Under Construction -- We are Currently Redesigning It.
Most Recent Additions (05/25/2021)
As with all prescriptive documents and templates: Run these by your legal counsel, tax representative, and investment advisor before you implement any of their provisions.
Donors - Deductibility and Reporting
Donations That Benefit Specific Individuals
Donations that are "earmarked" for a specific person are not deductible, no matter how well-intentioned. What is the logic behind the rule?
Exempt Organizations - Endowments and Investments
Model Gift Acceptance Policy
Every organization needs to set boundaries, even for the gifts they accept. A Gift Acceptance Policy helps staff and donors determine whether a proffered contribution is administratively feasible and fits the organizations needs and public image.
Exempt Organizations - Formation and Exemption
A Taxonomy of IRC 501(c)(3) Organizations
How the Service classifies organizations that are exempt under IRC 501(c)(3) {From IRS Sources}
Create an IRC 501(c)(3) Organization
A standard operating procedure for ideation, formation, and qualifying exempt IRC 501(c)(3) Organizations.
Exempt Organizations - Endowments and Investments
Managing Endowment and Reserve Funds
Essential Documents and Grounding
Samples and narrative about : Investment and Spending Policy Statements and Investment Committee Charters.
Donors - Deductibility and Reporting
COVID Relief Measures:
The AGI based charitable deduction limit was increased for 2020. That provision was extended for 2021. Congress also created a new, very limited. "above the line" charitable deduction for donors who don't itemize.
Create and Defend a Conservation Easement
In one of the more hotly audited and contested arenas - safely create and defend conservation easements by making sure the "picky" details are all properly addressed. (Most suitable for practitioners with strong representation backgrounds)
Donors - Direct Giving Strategies
Qualified Charitable Distributions
Donate your Required Minimum Distributions to a qualified organization. Gain a double benefit.