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.

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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.