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Home→Tags Charitable gifts

Tag Archives: Charitable gifts

Charitable Gift Annuity “De-Risking” Contracts

Posted on December 31, 2022 by Daniel EvansDecember 31, 2022

The Act of November 3, 2022, No. 152, P.L. 2145, amends the Charitable Gift Annuity Exemption Act (No. 127 of 1996) to allow charities to purchase “de-risking annuity contracts” from insurance companies to make the payments required by charitable gift … Continue reading →

Posted in News, Statutes | Tagged Charitable gifts, Charitable organizations

Charity May Sell Building with Exterior Mosaic

Posted on October 21, 2020 by Daniel EvansOctober 21, 2020

When a charitable nonprofit corporation did not agree to maintain a mosaic on the outside of the building it owns, the preservation of the mosaic would be expensive and is not within the charity’s exempt purposes, and the decision of … Continue reading →

Posted in Opinions | Tagged Charitable gifts, Charitable organizations

New Act on Charitable Endowments

Posted on July 24, 2020 by Daniel EvansJuly 24, 2020

H.R. 2484 was signed into law by Governor Wolf on July 23, 2020, becoming Act 71 of 2020. The act amends Titles 15 and 20 to allow nonprofit corporations and charities to pay out more than 10% of their charitable … Continue reading →

Posted in News | Tagged Charitable gifts, Charitable trusts

New Exempt Organization Information Resource

The Internal Revenue Service has introduced a new online service that can provide additional information about tax-exempt organizations. According to IR-2018-116, the new Tax Exempt Organization Search (TEOS) replaces EO Select Check (a more limited service available since 2012) and makes … Continue reading →

Posted in News | Tagged Charitable gifts, Charitable organizations, Charitable trusts

Attorney General Offices and Notices

Posted on July 5, 2015 by Daniel EvansFebruary 24, 2025

There are several circumstances under which notice must be given to the Attorney General of Pennsylvania: When a will has been probated that includes gifts to charities of more than $25,000, or which will not be be paid in full, … Continue reading →

Posted in Directories, Tips | Tagged Charitable beneficiary, Charitable gifts, Charitable trusts, OC Rule 5.5, OC Rule 5.6, Parens patriae

Donor to Foundation Lacked Standing to Enforce Foundation’s Actions

The Commonwealth Court has affirmed a decision of the Orphans’ Court of Montgomery County that a donor to a foundation lacks standing to enforce the conditions of a loan made by the foundation to a church when there was no … Continue reading →

Posted in Opinions | Tagged Charitable gifts, Charitable trusts, PEF 7731, Standing

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