Lessons Learned from Hoensheid v. Commissioner: “Virtually Certain” Sales, the Anticipatory Assignment of Income, and the Qualified Appraisal Requirements

In this episode of West Michigan Philanthropy, Miller Johnson Attorney John T. McFarland welcomes Teresa Reid, Catholic Foundation of West Michigan’s Gift Planning Officer, to discuss tips on uncovering donor motivations and how to have legacy giving conversations.

In this episode of West Michigan Philanthropy, Miller Johnson Attorney John T. McFarland, and Carolyn Kley Fanning, with Hillsdale College, discuss the ins and outs of Charitable Remainder Unitrusts (CRUTs). 

A donor advised fund (DAF) provides donors with the opportunity to take an immediate charitable income tax deduction for their contributions to the fund. Donors may then make grant recommendations to the DAF administrator for grant distributions to any qualified public charity.

In the premiere episode of West Michigan Philanthropy, Miller Johnson Attorney John T. McFarland explores Secure Act 2.0's new tax advantages with qualified charitable distributions with Jennifer Yelovina, Senior Director of Gift Planning at Western Michigan University, and Brad Kaufmann, Director of Planned Giving at the Mary Free Bed Foundation.