Learn how donor intent is established, enforced, and adapted, plus practical tips for crafting effective gift agreements for donors and charities.
Donors gain personal satisfaction and tax benefits by supporting their favored charitable causes. However, donors and charities must work together to understand a donor's intent and make sure it is carried out. This presentation will help attendees understand the different ways that donor intent is established and documented, who can enforce the donor's intent, and what changes can be made if a donor's intent cannot be carried out. Attendees will also hear about practical ideas of what to include in a gift agreement from a donor's perspective and a charity's perspective.
Agenda
Faculty
Jason J. Kohout
Foley & Lardner LLP
- Partner at Foley & Lardner LLP and chair of the firm’s family offices team
- Assists families and business owners in tax planning, business succession, and philanthropy
- Works extensively with nonprofit organizations in the areas of governance, fundraising and tax exemption matters
- Extensive experience and in-depth knowledge of tax, corporate, and trust law, enabling the provision of creative and practical solutions for clients, particularly those who own businesses, have philanthropic interests, or are involved with nonprofit organizations focused on governance or fundraising
- Co-writer, Tax Chapter, Guide to Wisconsin Nonprofit Law, Wisconsin Bar Association Deskbook
- Co-developed Foley Charitable Academy, a series of presentations to prepare professionals for board service and involvement with nonprofits as pro bono advisors
- J.D. Degree, Harvard Law School; A.B. Degree, Harvard College
- Can be contacted at 414-319-7053 or [email protected]
Emmaline S. Jurgena
Foley & Lardner LLP
- Associate at Foley & Lardner LLP and a member of the firm’s estate planning practice
- Extensive experience in tax-exempt and charitable issues and working with high net worth individuals and families in estate and tax planning
- Experience includes: assisting with initial formation, ongoing administration, tax counseling and tax return preparation, assistance with IRS audits, and litigation for a wide variety of tax-exempt organizations including colleges and universities, hospital systems, religious organizations, museums, private foundations, social welfare organizations, and other tax-exempt and nonprofit organizations; developing comprehensive estate plans to make use of available estate, gift, and generation-skipping transfer (GST) tax exemptions; implementing tax planning for estates, trusts, and beneficiaries, including creation and administration of private foundations, charitable remainder trusts, and tax-advantaged charitable giving; and conducting probate and estate administration and assisting in the resolution of trust administration issues in probate court
- Assisted with transfer and tax planning for $24 million dollar bequest to large charity involving an innovative tax structure with multiple partnerships and redemptions
- Co-Chair, Milwaukee Association for Women Lawyers
- J.D. Degree, University of Chicago Law School; B.A. Degree, summa cum laude, Marquette University
- Can be contacted at 414-297-5178 or [email protected]
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