Charitable Planning & Tax Exempt Organizations Articles

Tax Deductions and Public Policy

by Jeffrey A. Galant Abstract Public policy continues to inform the interpretation of applicable law, including the tax law. The language of a tax provision ...

July 31, 2025

The Chronicle of Philanthropy: What Do Donor Revolts Mean for Fundraising?

Avi Z. Kestenbaum, Co-Chair of Meltzer Lippe’s Trusts & Estates practice group was featured in The Chronicle of Philanthropy in an article titled “What Do ...

March 5, 2024

WealthManagement.com: Philanthropists Are Pulling the Plug on Donations to Major Universities

Avi Z. Kestenbaum, Co-Chair of Meltzer Lippe’s Trusts & Estates practice group was featured in WealthManagement.com in an article titled “Philanthropists Are Pulling the Plug ...

November 1, 2023

New York Law Journal: A Reminder That Partnership Tax Status Requires Business Purpose and Profit Sharing

By Jeffrey A. Galant Likely, either the partnership or limited liability company is the most flexible of entities now available for business-or investment-related ventures. Whether ...

August 29, 2023

Steve Leimberg’s International Tax Planning Newsletter: Israeli Income Taxes Lurking in Your US Estate Plan

Many United States citizens or residents have children, grandchildren or other beneficiaries who live in Israel. When estate planning for these clients, care must be ...

December 5, 2022

Trusts & Estates Magazine: Should Practitioners Advocate Charitable Giving?

By Avi Z. Kestenbaum and Shaya Slomovics An issue that often arises in the attorney-client relationship, as within some other professions, is the nature and ...

February 1, 2022

NY Post: Charity in hot water over Epstein connection

When a problem or audit relates to a charity or a nonprofit affecting the celebrated or, as in this case, the notorious, journalists and clients ...

July 16, 2019

Steve Leimberg’s Charitable Planning Newsletter: Stepping-Up CLATS, a Win-Win for Beneficiaries and Charities

In an article published in the January 12, 2016 issue of the LISI Charitable Planning Newsletter, Avi Z. Kestenbaum and Mary P. O’Reilly, both co-chairs ...

April 1, 2016

Practical Tax Strategies: Numerous Pension Act Changes Affect Charitable and Estate Planning

Charitable organizations and their donors need to cope with a variety of provisions in the Pension Protection Act and a few changes can ...

April 27, 2007

Taxation of Exempts: The New Age of Corporate Governance for Non-Profit Organizations

With the abundance of corporate governance scandals and abuses in recent years, and the remedial measures and penalties imposed by the legislature and ...

September 1, 2005